Draft XBRL Taxonomy – Public Comment

SASB seeks public feedback on the draft taxonomy to ensure that it is useful both for data producers as well as data consumers. We encourage you to also consider the following questions as you consider providing a public comment.

• Do you foresee any issues with the taxonomy being used globally across jurisdictions?
• Do you have any recommendations to enable wider adoption of XBRL based SASB reporting?
• Do you agree with the recommendation of anchoring that we have proposed for taxonomy extension?
• Should SASB taxonomy use elements from GAAP/IFRS taxonomies where applicable?
• Should SASB taxonomy use typed dimensions?
• Has the taxonomy adequately addressed tagging of TCFD disclosures?
• In the preparer guide, we have outlined a process for governing the taxonomy going forward. Please let us know if you have recommendations and/or the structure of the proposed taxonomy review committee.