Which of the following is NOT listed as a SASB reporting channel?

Which of the following is NOT listed as a SASB reporting channel?

• A. Integrated reports (both financial and sustainability information)
• B. Sustainability Reports
• C. A stand-alone SASB report
• D. Industry-specific annual sustainability report

Answer: (D)

SASB identifies three primary reporting channels for presenting SASB-aligned information: integrated reports that combine financial and sustainability data, sustainability reports focused on environmental, social, and governance topics, and stand-alone SASB reports dedicated to SASB disclosures. The option described as an industry-specific annual sustainability report isn’t listed as one of SASB’s recognized channels. You can still include industry-relevant SASB content within the allowed channels, but the named channel itself isn’t a designated SASB option.

SASB identifies three primary reporting channels for presenting SASB-aligned information: integrated reports that combine financial and sustainability data, sustainability reports focused on environmental, social, and governance topics, and stand-alone SASB reports dedicated to SASB disclosures. The option described as an industry-specific annual sustainability report isn’t listed as one of SASB’s recognized channels. You can still include industry-relevant SASB content within the allowed channels, but the named channel itself isn’t a designated SASB option.