What are the two types of accounting metrics used by SASB and how are they used?

What are the two types of accounting metrics used by SASB and how are they used?

• A. Quantitative metrics and discussion and analysis (D&A) metrics
• B. Qualitative metrics and quantitative metrics
• C. Financial metrics and non-financial metrics
• D. Operational metrics and strategic metrics

Answer: (A)

Two types of accounting metrics SASB uses are quantitative metrics and discussion and analysis metrics. Quantitative metrics are the actual numbers that quantify sustainability performance—measurements like energy use per unit of output, water withdrawal, or greenhouse gas emissions. These provide concrete, trackable data that can be analyzed for trends and benchmarking. Discussion and analysis metrics, or D&A metrics, are narrative disclosures that explain the numbers. They cover how the metrics were measured, the scope and boundaries, data quality, assumptions, and uncertainties. They also include management’s interpretation of the results, the factors driving changes, and the implications for strategy and risk. Using both together gives a complete picture: precise data to quantify performance, plus context to interpret what the numbers mean, how comparable they are across entities, and what actions might be warranted.

Two types of accounting metrics SASB uses are quantitative metrics and discussion and analysis metrics.

Quantitative metrics are the actual numbers that quantify sustainability performance—measurements like energy use per unit of output, water withdrawal, or greenhouse gas emissions. These provide concrete, trackable data that can be analyzed for trends and benchmarking.

Discussion and analysis metrics, or D&A metrics, are narrative disclosures that explain the numbers. They cover how the metrics were measured, the scope and boundaries, data quality, assumptions, and uncertainties. They also include management’s interpretation of the results, the factors driving changes, and the implications for strategy and risk.

Using both together gives a complete picture: precise data to quantify performance, plus context to interpret what the numbers mean, how comparable they are across entities, and what actions might be warranted.