sasb-ed-2025-1-bc-proposed-amends.pdf

Here are the key points summarized:

Alignment with GRI Standards

• The proposed amendments to the SASB Standards have achieved full direct interoperability with the GRI Standards for certain sustainability topics (e.g., Air Quality, Environmental Supply Chain Management, and Water Management).
• This means that the same language is used as far as possible, and the underlying basis of disclosure, including definitions and categories, is aligned.

Differing Disclosure Requirements

• Some metrics have different focuses due to the different remits of the SASB Standards and the GRI Standards (e.g., Community Relations and Rights of Indigenous Peoples).
• In these cases, the achievement of common disclosures may not be expected due to the different remits of the standards.

Alignment with TNFD Recommendations

• The proposed amendments have incorporated TNFD recommendations for certain sustainability topics (e.g., Ecological Impacts, Air Quality, Environmental Supply Chain Management, and Water Management).
• This alignment aims to promote consistency in disclosure requirements and underlying basis of disclosure, including definitions and categories.

Note that the above summary only highlights the key points and does not include all the details mentioned in the original document.