SASB Disclosure

Definition

This metric tracks whether the company reports on ESG matters using the Sustainability Standards Accounting Board’s (SASB) reporting framework, as measured in the last two calendar years.

Expanded Definition

SASB is an organization that identifies for investors financially material information on which companies should report. It created frameworks that identify which ESG information is relevant to a subset of 77 industries.
SASB Standards are maintained by the Value Reporting Foundation, a global nonprofit organization that offers a variety of resources to help businesses and investors develop a shared understanding of how enterprise value is created, preserved, and eroded.

Optional – You can upload the full SASB reporting.