Which of the following describes how SASB incorporated industry input into standards?

• A. Working groups of investors, corporate employees and others; consultation with the public and subject matter experts; roundtables; public comment periods; unsolicited input
• B. Only internal staff meetings
• C. Public hearings only
• D. No external input was used

Answer: (A)

SASB builds standards through an open, multi-stakeholder process that actively seeks diverse input from the field. It brings together investors, corporate practitioners, and others in working groups, consults with the public and subject matter experts, holds roundtables, runs public comment periods, and accepts unsolicited input. This layered, participatory approach ensures the standards reflect real industry practices, address relevant material issues, and receive broad vetting and buy-in before finalization. Options that rely only on internal staff meetings, or that limit input to public hearings only, or that exclude external input altogether miss this collaborative, multi-channel feedback process and are not consistent with how SASB develops its standards.