Value Reporting Foundation

SASB Standards Board Hosts Final Meeting in Preparation to Transition Standards to ISSB

SASB Standards Board Member Verity Chegar Is Named Inaugural Member of the ISSB

SASB Standards Board Releases Recommended Changes to Five Standards

Continuing Professional Education Credits Now Available for the FSA Credential

Leading global investors commend direction of IFRS Sustainability Exposure Drafts

SASB Standards Board Issues Updated Standard to Address Raw Materials Sourcing in Apparel

Understanding SASB Standards

SASB Standards connect businesses and investors on the financial impacts of sustainability.

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SASB Standards identify the subset of ESG issues most relevant to financial performance in each of 77 industries.
SASB Standards are developed based on extensive feedback from companies, investors, and other market participants as part of a transparent, publicly-documented process.
Not all sustainability issues matter equally to each industry, and the same sustainability issue can manifest differently across industries--that's why SASB Standards are industry-specific.
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See Where Risks Are Concentrated
SASB’s Materiality Finder 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 Standards are industry-specific, but are sorted by sector for your convenience.
Industry specific standards sorted by sector
View all 77 standards, analyze disclosure quality of SASB sustainability topics for 4,000+ companies’ public filings, examine and benchmark and more.

News about SASB Standards

March 2, 2022

What’s the future of SASB Standards under the ISSB?

In June, the Value Reporting Foundation – home to the Integrated Thinking Principles, Integrated Reporting Framework and the SASB Standards – will consolidate under the IFRS Foundation, which is establishing the new International Sustainability Standards Board (ISSB).What does this mean for the SASB Standards and the businesses that use them? Learn more in this short […]

December 15, 2021

Schnitzer Steel: Refining a Century-old Sustainability Story with Strategy and Standards

Schnitzer Steel Industries, Inc. (NASDAQ: SCHN) is one of the largest manufacturers and exporters of recycled metal products in North America. The company, founded in 1906, recently joined the SASB Alliance and celebrated its seventh straight year as one of the World’s Most Ethical Companies according to The Ethisphere® Institute. We connected with Robert Ellsworth, […]

December 14, 2021

DS Smith: Communicating a Circular Economy Story with SASB Standards

DS Smith is a leading supplier of sustainable packaging solutions, paper products and recycling services worldwide. Its story can be traced back to the box-making business started by the Smith Family in East London in the 1940s. Today, it is a large, global company listed on the London Stock Exchange. True to its Purpose, “Redefining […]

Meet a Few of Our Supporters
Larry Fink
Chairman and CEO
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We’re going to change the course of investment through better disclosure and better data. We want more companies to report through SASB and TCFD.
Beth Sasfai
SVP, Corporate Governance & Chief ESG Officer at Verizon
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Many of our largest investors strongly encouraged us to use the SASB framework as the preferred way to provide them with the most decision-useful Verizon ESG information.
Laurel Peacock
Director of Sustainability
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SASB helped us focus more specifically on investors as a key stakeholder audience for our sustainability disclosures.