What are 'disclosure topics' in a SASB standard designed to identify?

Disclosure topics in a SASB standard are specifically designed to identify issues that are expected to have financially material impacts on companies. This means that these topics are those that can significantly affect a company’s financial performance or value. The SASB (Sustainability Accounting Standards Board) focuses on sustainability issues that are likely to influence investors' decision-making processes. By highlighting these financially material topics, SASB enables companies to report on issues that matter most to their investors and other stakeholders, ensuring that the information provided is relevant for understanding the company's performance and risk exposure.

The other choices do not align with the primary purpose of the SASB standards. While enhancing public relations strategies and relevant marketing topics may be important for a company's overall communications and branding efforts, they do not directly relate to financial materiality in the context of sustainability. Similarly, compliance with international regulations is essential for legal reasons, but the SASB standards specifically focus on financial impacts rather than regulatory compliance.