Allows users to identify similar vs$.$ different performance on a particular sustainability topic for companies.

Primary users can understand the information encompassed by a metric and can use the metrics in their investment decisions.

Provide specific, detailed, and replicable requirements for what should be reported for each topic, including metrics. They make frameworks actionable and ensure comparable, consistent, and reliable disclosure.

Can be replicated by others who follow the same guidance. Supports the development of effective internal controls and enable external assurance.

Consistent with other standards or regulations common in industry practices, or guidance already used within an industry.

Provides principles$-$based guidance on how information is structured and prepared, and what broad topics are covered.

Free from bias and value judgment, yields objective measure of performance related to the disclosure topic addressed.