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.
SASB connects businesses and investors on the financial impacts of sustainability.
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.
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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
Answering Your Questions about the Value Reporting Foundation
In November 2020, the International Integrated Reporting Council (IIRC) and SASB announced our intention to merge into a unified organization, the Value Reporting Foundation, in mid-2021. Since then, we have…
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Tailings Management Project Enters Public Comment Period
Proposed changes to SASB’s Metals & Mining and Coal Operations standards are now available on SASB’s website for review and public comment through March 17, 2021. The exposure drafts and…
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Markets Are Speaking, the IFRS Foundation Is Listening
Market input plays an invaluable role in shaping SASB Standards. Similarly, the perspectives of investors and companies around the world help us ensure our positions on key market developments are…
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Meet A Few Of Our Supporters
Carine Smith Ihenacho, Chief Corporate Governance
Officer, Norges Bank Investment Management
“As a long-term, universal investor, we have an interest in sustainable development. We urge for standardized, concrete and relevant sustainability data and we ask companies to go from words to numbers – because what gets measured gets managed. We welcome SASB’s work in developing industry-based standards for improved sustainability reporting.”
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.”
Laurel Peacock, Director of Sustainability
NRG
“SASB helped us focus more specifically on investors as a key stakeholder audience for our sustainability disclosures.”