What is SASB?
The Sustainability Accounting Standards Board (SASB) is an independent standards-setting organization that develops industry-specific standards to guide companies in disclosing financially material sustainability information.
SASB standards help organizations identify, manage, and report on ESG factors that are most relevant to financial performance and investor decision-making. Covering 77 industries, SASB provides a clear framework for consistent, comparable, and decision-useful sustainability reporting, aligning corporate transparency with capital market needs.
In 2021, SASB merged under the Value Reporting Foundation, which is now part of the IFRS Foundation’s International Sustainability Standards Board (ISSB), advancing global ESG disclosure harmonization.
