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.

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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.

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Download Industry Specific Standards

SASB’s standards are industry-specific, but are sorted by sector for your convenience.

Download Standards

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.

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SASB News

Building a Foundation to Explore Online Content Moderation

Just under a year ago, the Sustainability Accounting Standards Board (SASB) initiated a research project to explore content moderation on internet platforms. Recognizing that these platforms, particularly social media companies,…
Published by Greg Waters
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IFRS Foundation Aims for Coherence, Not Complexity

As someone who started my career as a technical accountant and today leads a global sustainability accounting organization, I have been immersed in the world of financial reporting longer than…
Published by Janine Guillot
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For Bank of America, Sustainability Isn’t an Either/or Proposition

In July 2020, Bank of America published its first Sustainability Accounting Standards Board (SASB) report. In this Q&A with Neil Stewart, SASB’s Director of Corporate Outreach, Rudi Bless, Bank of…
Published by Rudi Bless
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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.”

See all IAG Members

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.”

See Reporting Companies

Laurel Peacock, Director of Sustainability
NRG

“SASB helped us focus more specifically on investors as a key stakeholder audience for our sustainability disclosures.”

See all Alliance Members