Larry Fink’s Annual Letter Drives Progress on ESG Disclosure

Read SASB CEO Janine Guillot’s Take

Tailings Management Project Enters Public Comment Period

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Updated FSA Study Guide

Examples of disclosures and more international content

2020 Edition of SASB ESG Integration Insights

Case studies help demystify how investors use ESG data

SASB Advances Progress on Research and Standard-Setting Projects

IIRC and SASB Announce Intent to Merge into Unified Organization

French, German, Japanese, and Spanish Translations of Implementation Guidance Now Available

55 Leading International Asset Owners and Asset Managers Ask Companies to Use SASB Standards

Understanding SASB

SASB connects 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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View all 77 standards, analyze disclosure quality of SASB sustainability topics for 4,000+ companies’ public filings, examine and benchmark and more.


February 22, 2021

Lockheed Martin: Pushing the disclosure envelope

Lockheed Martin, the aerospace, defense, security, and advanced technologies company headquartered in the Washington, DC, area, recently issued its first SASB and TCFD reports, building on a suite of reporting for investors that also includes GRI and CDP. Raheem Cash, Senior Manager, Corporate Sustainability, participated early on in SASB’s Resource Transformation sector Industry Working Group, […]

February 10, 2021

Joe Biden must take a global lead on climate risk disclosure | Financial Times

Co-authored by Laura Tyson and Robert Herz. Robert Herz formerly chaired the Financial Accounting Standards Board. Both are directors of the SASB Foundation. This op-ed was originally published in the Financial Times on January 6, 2021. Incoming president can use existing regulatory powers to unlock sustainable growth. As US president-elect Joe Biden prepares to take […]

February 9, 2021

For GPs, it’s Time for a New Perspective on ESG

Integrating environmental, social, and governance (ESG) factors into the investment process is both celebrated and maligned in private equity. If you look across the industry, you see a lot of encouraging signs from general partners (GPs) taking important steps forward, but also a lot of opportunities for significant improvement beyond surface-level commitments that are unlikely […]

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.