Value Reporting Foundation

Examples of SASB’s Industry-Specific Approach

Not all sustainability issues matter equally to each industry, and the same sustainability issue can manifest differently across industries. That is why SASB has Standards for 77 industries that identify the subset of environmental, social, and governance issues most relevant to financial performance in each industry. Industry-specific disclosure reduces costs and minimizes noise by surfacing the most relevant information. Peruse the below gallery to see illustrations of SASB Standards for a select industries. Download the full standards here.

Agricultural Products Industry

Food & Beverage Sector

Airlines Industry

Transportation Sector

Apparel, Accessories & Footwear Industry

Consumer Goods Sector

Industrial Machinery & Goods Industry

Resource Transformation Sector

Oil & Gas - Exploration & Production Industry

Extractives & Minerals Processing Sector

Pulp & Paper Products Industry

Resource Transformation Sector

Software & IT Services Industry

Technology & Communications Sector

Telecommunication Services Industry

Technology & Communications Sector