Question: What characteristics does the SASB consider when developing sustainability accounting metrics for ESG reporting? A. Prevalent and actionable. B. Financially impactful and of interest to

What characteristics does the SASB consider when developing sustainability accounting metrics for ESG reporting?

A. Prevalent and actionable.

B. Financially impactful and of interest to users.

C. Representationally faithful and complete.

D. Comparable and complete.

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