Investor Use

Investors & SASB

Today, with market values at multiples of book value, investors are increasingly attuned to how companies manage intangible assets and an array of other concerns that often fall outside the scope of traditional financial reports. For example, a growing body of research shows that certain environmental, social, and governance (ESG) factors can significantly affect a company’s ability to manage risk and deliver financial performance over the long-term.

In response to this trend, investors and analysts are increasingly looking beyond financial statements for a more comprehensive view of company performance and seeking out sustainability data to enhance their understanding of ESG-related risks and opportunities.

SASB standards and metrics can help investors benefit from ESG and other sustainability data that is comparable, consistent, and financially material—empowering them to make more informed investment and voting decisions.

Investor Advisory Group

The Investor Advisory Group (IAG) comprises leading asset owners and asset managers who are committed to improving the quality and comparability of sustainability-related disclosure to investors.

Case Studies & Investor Perspectives

To read about investor use of SASB in their own words, visit our Perspectives & Case Studies page.

SASB Resources for Investors

For more investor-focused resources, visit the SASB Resources for Investors page.

SASB supports all types of organizations that want to integrate SASB’s materiality framework into their commercial activities. Licensing SASB’s materiality framework helps organizations develop a robust and standardized data architecture based on a transparent, market-informed determination of materiality, while still allowing for customization to fit each organization’s needs.