The IIRC and SASB are now the Value Reporting Foundation

2021 SASB Standards Implementation Webinar Series

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SASB Public Comment Period: Raw Materials Sourcing in the Apparel Industry

June 3 - Sept. 2, 2021

BASF: Integrated Reporting Facilitates Holistic Assessments

Global Chemical Leader Shares Its SASB Story

SASB publie la traduction française de ses 77 standards sectoriels

French translations now available for SASB's 77 industry standards

French translations now available for SASB's 77 industry standards

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.
Get Started with SASB Standards
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 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

May 27, 2021

BASF: Integrated Reporting Facilitates Holistic Assessments

BASF, the German multinational chemical company with more than 110,000 employees worldwide and sales of €59 billion in 2020, has long been a pioneer in shareholder-focused sustainability reporting. With a SASB index presented in an innovative online format organized under SASB’s environmental, human capital, business model & innovation, and leadership & governance dimensions, BASF approaches […]

May 25, 2021

Five ESG Disclosure Practices Valued by Investors

The number of companies using SASB Standards to disclose sustainability information to investors has increased more than 4X since the start of 2020. As use of SASB Standards grows, best practices for SASB disclosures are emerging. To illuminate these best practices, the SASB Alliance has convened several Corporate Investor Dialogues to share investor feedback on […]

May 20, 2021

SASB Supports SEC Action to Promote Decision-Useful ESG Disclosure

By Janine Guillot This week, SASB submitted our response to the US Securities and Exchange Commission’s request for input on climate change disclosure. The SEC’s consultation signals a commitment to give serious consideration to whether and how regulation might more effectively address the information needs of 21st century investors. SASB supports the SEC’s increased interest […]

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.