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    <description>SASB provides industry-specific standards to identify and disclose financially material ESG information for investors, organised across five sustainability dimensions, with prescribed metrics and management discussion designed for integration into annual, sustainability or integrated reports. Now maintained by the ISSB under the IFRS Foundation, SASB aims to align disclosures with investor needs, improve materiality focus and enable interoperability with frameworks like TCFD, GRI, CDP and IFRS S1/S2.</description>
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