SASB^® Standards Engagement Guide for Companies and Investors

Publication last updated December 2023

The SASB^® Standards Engagement Guide facilitates focused, meaningful discussion between investors and portfolio companies about sustainability-related risks and opportunities—and helps corporate professionals better understand investors’ evolving expectations.

The SASB^® Standards Engagement Guide helps investors:

• Understand the industry-specific questions that can open the door to a meaningful discussion with portfolio companies about the sustainability-related risks and opportunities they face.
• Facilitate a more complete and robust assessment of a company’s long-term risks and value creation.
• Focus conversations on sustainability factors that are likely to affect a company’s prospects.
• Use the SASB^® Standards to further inform and enhance their engagement with companies.

Although the guide is primarily designed for shareholders, it can also help boards of directors, senior executives, investor relations personnel and other corporate professionals better understand investor needs and prepare for constructive dialogue.

The SASB^® Standards Engagement Guide can be used for free for personal non-commercial use. All other uses, such as reporting software, investment analysis, data services, and product development is not permitted without a separate licence from the IFRS Foundation. Please contact the Foundation for further details at: [email protected]. ^©IFRS Foundation 2023. All rights reserved.

Please note: SASB^® Standards Knowledge Hub resources were developed before August 2022, at which time the International Sustainability Standards Board (ISSB) of the IFRS Foundation assumed responsibility for the SASB^® Standards. These items may include concepts that are not aligned with the way in which ISSB Standards are applied. Please contact us with any questions.