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The SASB (Sustainability Accounting Standards Board) standards provide a framework for companies to disclose material sustainability information to investors, focusing on the financial implications of sustainability within their industries.
Publicly traded companies and certain private entities that fall within specific industries as defined by the SASB standards are typically required to file reports based on these standards.
To fill out the SASB standards, companies should identify the relevant industry standards, gather necessary data on sustainability performance, and report according to the metrics specified in the SASB standards framework.
The purpose of the SASB standards is to provide a transparent and consistent framework for companies to disclose sustainability information that is financially material to their business and relevant to investors.
Companies must report on key performance indicators related to sustainability issues such as environmental impact, social responsibility, and governance practices that are pertinent to their specific industry.
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