Sustainable businesses meet the needs of present owners without compromising the ability of future owners to meet their own needs.

Why SD&A is Unique

• Like MD&A it is forward-looking, blends quantitative and qualitative information, and has a monetary bottom line (future shareholder value)
• Unlike MD&A materiality and due diligence criteria are explicit
• Like nonfinancial reporting, it considers social and environmental indicators
• Unlike nonfinancial reporting, nonmonetary indicators always connect to monetary ones and focus is on informing management, not what it reports to others

How SD&A Works

• Starts with a quantifiable "wealth" model clients tailor
• Provides industry-level benchmarks for the model
• "Recycles" data clients already report
• Mines data from existing reports of comparators
• Handles qualitative (word-oriented) as well as numeric information
• Applies a materiality filter
• Leaves management to decide confidentiality filter

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