Which of the following are considered supporting metrics?

• A. Comparable, Neutral, Verifiable, Aligned, Understandable
• B. Financial, Timely
• C. Accurate, Consistent
• D. Optional, Incomplete

Answer: (A)

In SASB thinking, the value of a metric lies in its quality as a tool for decision making. High-quality, supporting metrics are expected to be comparable across companies and over time, neutral (free from bias), verifiable (able to be checked or independently assured), aligned with established standards and the organization’s strategy, and understandable to users. The set of attributes Comparable, Neutral, Verifiable, Aligned, and Understandable captures all of these essential qualities, making it the best fit for describing what a supporting metric should be. While financial and timely aspects can be important in some contexts, they don’t by themselves guarantee the full suite of quality attributes. Similarly, accurate and consistent are important but incomplete without comparability, neutrality, verifiability, and alignment. Describing metrics as optional or incomplete clearly indicates undesirable traits rather than what defines a good supporting metric.