SASB Standards SAG-3.0: Report on the consolidated group without minority-interest adjustment; exclude unconsolidated entities but add information where needed

What does SAG-3.0 require?

The boundary for conforming disclosures includes the parent and all subsidiaries consolidated for financial reporting, with no adjustment for minority interests; unconsolidated entities are excluded, though the entity should give information about them where necessary to understand a topic's effect on its financial condition or performance. As in IFRS, the reporting entity is one that prepares financial statements, whether by choice or obligation.