Which statement best describes how SASB metrics should be used within a reporting package?

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Metrics should be integrated with narrative disclosures and cross-referenced to the financial statements where helpful because SASB metrics are most useful when placed in a context that explains what the numbers mean, why they moved, and how management is addressing related risks and opportunities. This integrated approach helps readers connect sustainability performance to financial implications, supporting clearer decision-making and a more coherent view of value creation. Linking the metrics to the financial statements also aids comparability over time and with peers, and makes it easier to see how sustainability topics are driving, or being influenced by, financial results. While some assurance can be sought on sustainability data, they are not typically audited to the same extent as financial statements, so treating them as if they were financial statements is not appropriate. Presenting metrics in isolation strips away context, and relying on metrics as the sole data source ignores the broader narrative and financial connections that give the numbers meaning.