IFRS Foundation

What you need to know about the ISSB’s International Applicability of the SASB Standards project

An update on progress post consolidation

Seven key takeaways from the IFRS Sustainability Symposium

Future of the SASB Standards

What you need to know for 2023 disclosure

SASB Standards now the most-used sustainability reporting standards among the Russell 1000®

67% of sustainability reports align with SASB Standards in 2021

Find answers to your top questions about SASB Standards under the ISSB

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

SASB Standards identify the subset of sustainability issues most relevant to financial performance in each of 77 industries.
SASB Standards were 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-based.
Get Started with SASB Standards
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.
Download Industry-Based Standards
SASB Standards are industry-based, but are sorted by sector for your convenience.
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.

Join thousands of professionals worldwide who have verified their expertise with the premier, cross-functional ESG credential.

Earn the Credential

  • Two exams: Level I (Principles) and Level II (Application)
  • CE/CPD/CPE credit available
Meet a few users of SASB Standards
Carine Smith Ihenacho
NBIM's Chief Corporate Governance Officer and member of the SASB Standards IAG
Read more here
Our mission is to safeguard and build wealth for future generations. As a long-term, universal investor, we have an interest in sustainable development. We urge (the supply of) standardized, concrete and relevant sustainability data and we ask companies to go from words to numbers – because what gets measured gets managed.
Beth Sasfai
SVP, Corporate Governance & Chief ESG Officer at Verizon
See Reporting Companies
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
See all Alliance Members
SASB helped us focus more specifically on investors as a key stakeholder audience for our sustainability disclosures.

Tools for Using SASB Standards

Countries with SASB Standards Downloads
SASB Standards Downloaded
AUM Investor Support for SASB Standards