SASB Standards USE-2: Report each applicable disclosure topic with its metrics, prepared under the technical protocols

What does USE-2 require?

Each industry standard sets out disclosure topics (industry sustainability-related risks and opportunities) with accompanying metrics, identified by codes and classed as quantitative or discussion and analysis with a unit of measure, and technical protocols giving the definitions, scope, implementation and presentation of each metric. An entity reporting on a topic reports the associated metrics as the protocols define them.