What are Metrics?

Study for the Sustainability Accounting Standards Board (SASB) Level 1 Test. Study with flashcards and multiple choice questions, each question has hints and explanations. Get ready for your exam!

Multiple Choice

What are Metrics?

Explanation:
Metrics are measurements used to quantify or describe sustainability performance. They include both numbers (quantitative indicators like energy use per unit of production) and descriptive items (qualitative indicators such as governance processes or risk management practices). What makes them usable across companies is the technical protocols that accompany them—clear definitions, scope, units, data collection methods, and calculation rules—so data can be compared reliably over time and across organizations. Choosing only quantitative or only qualitative indicators misses important aspects of performance, and reporting without protocols undermines consistency.

Metrics are measurements used to quantify or describe sustainability performance. They include both numbers (quantitative indicators like energy use per unit of production) and descriptive items (qualitative indicators such as governance processes or risk management practices). What makes them usable across companies is the technical protocols that accompany them—clear definitions, scope, units, data collection methods, and calculation rules—so data can be compared reliably over time and across organizations. Choosing only quantitative or only qualitative indicators misses important aspects of performance, and reporting without protocols undermines consistency.

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