Do SASB standards always focus on greenhouse gas emissions as the main metric of climate change impact?

Do SASB standards always focus on greenhouse gas emissions as the main metric of climate change impact?

• A. Yes
• B. No
• C. Only for certain sectors
• D. It depends on the region

Answer: (B)

No—the SASB standards are sector-specific and driven by financial materiality, so greenhouse gas emissions are not always the main climate metric. They address a range of climate-related topics and metrics, chosen for each industry based on what could most affect financial performance. In some sectors, metrics around energy management or emissions intensity are central; in others, governance of climate risk, physical risk exposure, or supply chain resilience may be more material. Region doesn’t determine the main metric—the industry and its material risks do.

No—the SASB standards are sector-specific and driven by financial materiality, so greenhouse gas emissions are not always the main climate metric. They address a range of climate-related topics and metrics, chosen for each industry based on what could most affect financial performance. In some sectors, metrics around energy management or emissions intensity are central; in others, governance of climate risk, physical risk exposure, or supply chain resilience may be more material. Region doesn’t determine the main metric—the industry and its material risks do.