SASB Standards
are now a part of
the IFRS Foundation
The IFRS Foundation’s International Sustainability Standards Board (ISSB) encourages companies to keep using SASB Standards
FINANCIALLY MATERIAL
SASB Standards identify the subset of sustainability issues most relevant to financial performance in each of 77 industries.
MARKET INFORMED
SASB Standards were developed based on extensive feedback from companies, investors, and other market participants as part of a transparent, publicly-documented process.
INDUSTRY BASED
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-based.
Get Started with SASB Standards
01
See Where Risks Are Concentrated
The Materiality Finder provides investors and other market participants with a visual representation of their portfolio’s exposure to specific sustainability risks and opportunities.
02
Download Industry-Based Standards
SASB Standards are industry-based, but are sorted by sector for your convenience.
03
Understand how SASB Standards were Developed
The standard-setting process included evidence-based research, broad and balanced participation from companies, investors, and subject matter experts, and oversight and approval from an independent Standards Board.

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Tools for Using SASB Standards

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