The Sustainability Accounting Standards Board™ (SASB™) is a 501(c)3 non-profit that provides standards for use by publicly-listed corporations in the U.S. in disclosing material sustainability issues for the benefit of investors and the public. SASB standards are designed for disclosure in mandatory filings to the Securities and Exchange Commission (SEC), such as the Form 10-K and 20-F. SASB standards will result in the improved performance of 13,000+ corporations, representing over $16 trillion in funds, on the highest-priority environmental, social and governance issues.


SASB is accredited to establish sustainability accounting standards by the American National Standards Institute  (ANSI).  SASB is not affiliated with FASB, GASB, IASB or any other accounting standards boards.


INVESTORS gain decision-useful information on sustainability performance and drive capital to the most sustainable outcomes.

COMPANIES compete and improve performance on the sustainability issues that most impact value creation.

THE PUBLIC benefit from improved transparency and competitiveness of US industries.

SASB on Integrated Reporting

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