A wide range of constituencies—including investors, companies, policy makers, regulators, NGOs, and civil society—use corporate sustainability reporting to inform a wide range of decisions.
A dynamic ecosystem of organizations has evolved to meet these various information needs. Disclosure standards and frameworks, including SASB’s, are the foundation of this ecosystem.
They facilitate the disclosure of comparable, consistent, and reliable ESG information.
Using this information, data providers and rating agencies can build tools, analytics, and resources for the capital markets.
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