SASB Standards
Reporting boundary and format (Application Guidance 3 and 4) – SASB Standards

SASB Standards SAG-4.4: Discuss measurement uncertainty and explain estimates, ranges and de minimis exclusions

What does SAG-4.4 require?

Where reported data is uncertain (for example relying on third-party systems or emerging collection technology) the entity should discuss the nature and likelihood of the uncertainty; where it uses scientifically based estimates, ranges or excludes de minimis values, it should discuss their nature and support the basis for them.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

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