Which describes the order of SASB's structure from broad to specific?

Which describes the order of SASB's structure from broad to specific?

• A. Industries → Sectors; General Issue Categories; Sustainability Dimensions; Disclosure Topics; Metrics
• B. Sectors → Industries; Sustainability Dimensions; General Issue Categories; Disclosure Topics; Metrics
• C. Sectors → Industries; General Issue Categories; Sustainability Dimensions; Metrics
• D. Sectors → Industries; Disclosure Topics; Metrics; General Issue Categories; Sustainability Dimensions

Answer: (B)

The main concept is how SASB organizes information from broad categories down to specific disclosures. SASB starts with broad sectors to group the economy, then narrows to industries within each sector that share similar business models and sustainability risks. After that, it uses Sustainability Dimensions as cross-cutting lenses to frame the major impact areas (like environmental, social, and governance perspectives) within those industries. Next come General Issue Categories, which map broad topics that apply across industries. Then Disclosure Topics identify the concrete, industry-specific topics that a company should report on, and finally Metrics provide the actual quantitative measures used to disclose performance on those topics. This ordering—Sectors → Industries; Sustainability Dimensions; General Issue Categories; Disclosure Topics; Metrics—keeps moving from broad to specific, supporting consistent comparisons within and across industries.

The main concept is how SASB organizes information from broad categories down to specific disclosures. SASB starts with broad sectors to group the economy, then narrows to industries within each sector that share similar business models and sustainability risks. After that, it uses Sustainability Dimensions as cross-cutting lenses to frame the major impact areas (like environmental, social, and governance perspectives) within those industries. Next come General Issue Categories, which map broad topics that apply across industries. Then Disclosure Topics identify the concrete, industry-specific topics that a company should report on, and finally Metrics provide the actual quantitative measures used to disclose performance on those topics. This ordering—Sectors → Industries; Sustainability Dimensions; General Issue Categories; Disclosure Topics; Metrics—keeps moving from broad to specific, supporting consistent comparisons within and across industries.