Which statement best describes SASB's focus relative to GRI?

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SASB targets information that is financially material for a specific industry, focusing on topics that could affect a company’s enterprise value and investor decisions. It pairs each industry with a concise set of metrics that reveal how sustainability issues translate into financial risk and opportunity. In contrast, GRI provides a broader, more comprehensive view of sustainability—covering a wide range of environmental, social, and governance topics to inform many stakeholders, not just investors. So SASB is about industry-specific financial materiality, while GRI emphasizes a broad, stakeholder-oriented sustainability picture. That’s why the statement describing SASB as industry-specific financial materiality and GRI as more comprehensive is the best fit.