Which of the following can be a reason for companies modifying SASB metrics?

Modifying SASB metrics to align better with industry standards reflects a strategic approach companies take to enhance the relevance and comparability of their sustainability reporting. By aligning with widely accepted industry standards, companies can ensure their metrics are meaningful to investors and stakeholders who are familiar with those benchmarks. This alignment facilitates clearer communication about environmental, social, and governance (ESG) issues, ultimately aiding stakeholders in making informed investment decisions.

Furthermore, adherence to recognized standards can improve a company's credibility and transparency, fostering trust among investors and customers. This move is often viewed as a proactive effort to meet stakeholder expectations and demonstrate accountability in sustainability practices. It is essential for companies to maintain a focus on clarity and consistency in their reporting, as these factors are critical for enhancing stakeholder engagement and ensuring that sustainability efforts are understood within the broader context of industry performance.