Final answer:
SASB's Approach is voluntary, providing frameworks for sustainability reporting to align with financial performance, not enforced by law.
Step-by-step explanation:
The fundamental tenets of SASB's (Sustainability Accounting Standards Board) Approach are considered voluntary. SASB operates in the field of sustainability and provides frameworks for reporting sustainability information that aligns with financial performance. It is not enforced by law but is instead a set of standards that organizations can choose to comply with to inform potential investors and other stakeholders about their sustainability practices.