Which presentation formats are favored by companies reporting SASB-aligned sustainability information?

The preferred presentation formats for companies reporting SASB-aligned sustainability information include assurance statements and downloadable spreadsheets. These formats are favored because they enhance transparency and provide stakeholders with a clear, verifiable means of assessing a company's sustainability performance.

Assurance statements lend credibility to the reported information by indicating that the data has been independently verified, which builds trust with investors and other stakeholders. Downloadable spreadsheets allow for easier analysis and comparison of data, enabling users to delve deeper into the details beyond what is typically presented in narrative formats. This aligns with SASB's focus on financial materiality and data integrity, making the information accessible and actionable for decision-makers.

While other formats like textual reports, PowerPoint presentations, and video infographics can serve specific purposes, they may not provide the same level of rigor and detail that assurance statements and spreadsheets offer. The latter formats make it easier for stakeholders to engage with the data directly, which is critical in the context of sustainability reporting.