Why is it important to align SASB disclosures with the company's risk management framework?

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Aligning SASB disclosures with the company’s risk management framework ensures that what is disclosed about sustainability topics truly reflects how the business identifies, assesses, and mitigates risk and pursues opportunities. When the reporting framework and the risk management process are aligned, material topics are identified consistently across the organization, and disclosures cover the same risk controls and opportunities that the company actually uses to govern and improve performance. This makes disclosures more decision-useful for investors by improving comparability, reducing gaps or contradictions, and supporting clearer links between governance, risk management, and financial or strategic outcomes. It also strengthens internal oversight and can support assurance, because the sustainability information rests on the same processes used to manage risk. The other options describe hiding information, creating gaps in risk controls, or chasing audits’ preferences, which do not provide a solid, risk-based, transparent basis for reporting.