The standards were issued by the SASB Standards Board after six years of research and extensive market consultation
SASB connects businesses and investors on the financial impacts of sustainability.
Financially Material: SASB’s mission is to help businesses around the world identify, manage and report on the sustainability topics that matter most to their investors.
Market Informed: SASB standards are developed based on extensive feedback from companies, investors, and other market participants as part of a transparent, publicly-documented process.
Industry Specific: SASB standards differ by industry, enabling investors and companies to compare performance from company to company within an industry.
Get Started with SASB
See Where Risks Are Concentrated
SASB’s Materiality Map® provides investors and other market participants with a visual representation of their portfolio’s exposure to specific sustainability risks and opportunities.
Download Industry Specific Standards
SASB’s standards are industry-specific, but are sorted by sector for your convenience.
SASB’s standards are industry-specific, but are sorted by sector for your convenience.
View all 77 standards, analyze disclosure quality of SASB sustainability topics for 4,000+ companies’ public filings, examine and benchmark and more.
SASB News
Global Issues Call for Global Standards
Smart investments often pay dividends—including those made outside financial markets. At the Sustainability Accounting Standards Board (SASB), we spent the last six years engaging with, listening to, and learning from…
Lessons from the Market
Nearly five years ago, SASB released our first provisional reporting standard, the world’s first standard specifically for companies to communicate with investors on financially material sustainability topics. Since publishing that…
Why Walden Supports SASB
Walden Asset Management celebrates reports from the likes of KPMG that in 2017 found approximately 75 percent of 4,900 global companies published sustainability reports. With our four-decade lens incorporating ESG…
Meet A Few Of Our Supporters
Bruno Bertocci, Managing Director, UBS
“One of the most exciting developments in sustainable investing has been the upgrade in the quality of company data that identifies companies with strong strategies. Traditional financial information is governed by accounting rules … a new, powerful body called the Sustainability Accounting Standards Board is doing the same for sustainability…”
Sophia Mendelsohn, Head of Sustainability, JetBlue
JetBlue started reporting with SASB Standards in 2017 as a new way to meet their investors’ needs. As Sophia Mendelsohn, Head of Sustainability puts it: “The SASB standard for the airline industry offered a reporting solution for us, as it allowed us to better target investors by focusing on the ESG metrics material to our industry, rather than reporting on broad metrics that are less applicable to aviation.”
Peter Beer, Vice President, Payden & Rygel
“The fellowship and open dialogue with SASB Alliance members has provided Payden & Rygel the rare opportunity to collaborate with corporate issuers, asset owners, and other asset managers to reimagine the future of financial reporting on environmental, social, and governance issues.”