SASB Standards SAG-5.0: SAG-5.0 Govern and control sustainability disclosures much as financial reporting is controlled, and give narrative context per topic

Disclosures should be accurate and reliable, so the entity should design, implement and maintain governance over developing and disclosing sustainability information (management involvement, board oversight, internal control) substantially similar to that for financial reporting; the standards are designed to serve as suitable criteria if the entity seeks third-party assurance. For each topic it should consider giving a narrative on how it governs the related risks and opportunities, its strategic approach to their impacts across short, medium and long horizons, how it identifies, assesses and manages them as part of its wider risk management, and which metrics or targets it uses.