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Subtitles built for someone who can't hear the audio need far more than the dialogue text. Here's what's usually missing from subtitling that isn't genuinely accessible.
SDH stands for "Subtitles for the Deaf and Hard of hearing." They differ from standard subtitles on one central point: a deaf viewer doesn't just miss the dialogue — they miss the entire rest of the soundtrack too. SDH subtitling has to communicate in writing all the sound information relevant to understanding the scene, not just what the characters say.
Not every sound needs to be subtitled: doing so without judgment produces a screen so cluttered it's about as inaccessible as having no subtitles at all. The real work of good SDH subtitling is deciding which sound carries information the viewer needs to follow the plot and which is simply ambient, and communicating the former without burying it under the latter.
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