Today, with market values at multiples of book value, investors are increasingly attuned to how companies manage intangible assets and an array of other concerns that often fall outside the scope of traditional financial reports. For example, a growing body of research shows that certain environmental, social, and governance (ESG) factors can significantly affect a company’s ability to manage risk and deliver financial performance over the long-term.
In response to this trend, investors and analysts are increasingly looking beyond financial statements for a more comprehensive view of company performance and seeking out sustainability data to enhance their understanding of ESG-related risks and opportunities.
SASB standards and metrics can help investors benefit from ESG and other sustainability data that is comparable, consistent, and financially material—empowering them to make more informed investment and voting decisions.
