Effective sustainability disclosure to investors is an ongoing journey. As changes occur in an industry’s competitive context, in the interests of investors, or in SASB standards, a company’s sustainability disclosures will likely need to evolve to support market needs.
A company can take several steps to enable continuous improvement:
- Monitor internal and external drivers of ESG risk and opportunity;
- Monitor practices in peer disclosure;
- Seek periodic feedback from shareholders and other stakeholders;
- Monitor evolving mandatory disclosure requirements in relevant jurisdictions;
- Monitor the evolution of SASB standards, and participate in SASB’s standards maintenance processes; and
- Benchmark performance on SASB disclosure topics against peers.