Which type of analysis does SASB standards primarily focus on for business sustainability?

SASB (Sustainability Accounting Standards Board) standards primarily focus on quantitative assessments to measure and report on a company's sustainability performance. These standards are designed to provide investors and stakeholders with consistent and comparable data about the sustainability practices and impacts of businesses across various industries.

By emphasizing quantitative assessments, SASB helps companies report specific metrics, such as greenhouse gas emissions, water usage, waste management, and energy consumption. This approach allows for objective comparisons between companies and industries, facilitating informed decision-making by investors and stakeholders regarding sustainability risks and opportunities.

Quantitative metrics are vital because they lend themselves to rigorous analysis and benchmarking, enabling a clearer understanding of how businesses are performing in terms of sustainability. This focus on data-driven insights aligns with the needs of investors seeking to evaluate the long-term viability and sustainability of their investments.