In the SASB risk-management process, which phase uses SASB metrics to support external decision-making by investors through disclosure in core communications channels?

In the SASB risk-management process, which phase uses SASB metrics to support external decision-making by investors through disclosure in core communications channels?

• A. Assess
• B. Report
• C. Identify
• D. Monitor

Answer: (B)

Presenting SASB metrics to external readers, especially investors, through the company’s main communications channels is the reporting phase. This step centers on external disclosure—sharing standardized, decision-useful sustainability information in the channels investors rely on, such as the annual report, regulator filings, and investor presentations. The metrics are designed to be comparable across companies and over time, helping investors assess material sustainability risk and opportunity. The other phases focus on internal activities: identifying which topics matter, assessing the significance and potential impact of those topics, and monitoring performance over time.

Presenting SASB metrics to external readers, especially investors, through the company’s main communications channels is the reporting phase. This step centers on external disclosure—sharing standardized, decision-useful sustainability information in the channels investors rely on, such as the annual report, regulator filings, and investor presentations. The metrics are designed to be comparable across companies and over time, helping investors assess material sustainability risk and opportunity. The other phases focus on internal activities: identifying which topics matter, assessing the significance and potential impact of those topics, and monitoring performance over time.