SASB Standards were developed using an evidence-based, market-informed and transparent process that identified the ESG issues most likely to be financially material for 77 industries, making SASB Standards valuable for many commercial purposes.
To help organizations secure the rights to incorporate the industry classification, metrics, and/or research content underlying SASB Standards into their systems, products, or services, we offer licensing opportunities. To learn more, contact us at [email protected].
Asset managers, asset owners, data and research firms, and corporate reporting software providers can use SASB Standards and/or the Sustainable Industry Classification System® (SICS®) to focus their processes and products on the ESG information that matters to investors.
As of August 2022, the International Sustainability Standards Board (ISSB) of the IFRS Foundation assumed responsibility for the SASB Standards. The ISSB has committed to build on the industry-based SASB Standards and leverage SASB’s industry-based approach to standards development. The ISSB encourages preparers and investors to continue to provide full support for and to use the SASB Standards until IFRS Sustainability Disclosure Standards replace SASB Standards.
Access to the SASB Standards Navigator
Organizations licensing the SASB Standards also have access to the SASB Standards Navigator, an online portal that allows users to quickly view and filter through the SASB Standards. If you work for a licensing organization and would like access, please fill out this form and we’ll follow up with more details when we have reviewed your request.
Use of SASB Standards in the investment process
- The financial materiality framework underpinning SASB Standards provides investors with an evidence-based, market-informed, and industry-specific lens to integrate ESG more effectively into the investment process, while still allowing for customization to fit each organization’s needs. Benefit from the credibility of the SASB Standards and the additional insights of SICS® by using our intellectual property for a range of use cases in the investment process.
Use of SASB Standards in investment product development
- Some investors incorporate the SASB Standards Intellectual Property (IP) in a range of investment products, particularly ESG-integrated indexes. We offer clear guidance for how investment products can be labeled as “SASB-aligned,” described to “include SASB Standards as one component among many,” or other relevant descriptions. We help ensure products using our IP are clearly conveyed to the market.
Use of SASB Standards by data and analytics providers
- We do not collect data or provide analytics or ratings on company performance. Instead, we work with dozens of data and analytics providers to map SASB Standards to their existing database via a stand-alone Excel file and/or integrate SASB Standards as a module in the provider’s platform. There is no one-size-fits-all—some providers use SASB disclosure topics, whereas others provide a granular solution based on the SASB accounting metrics. We work with organizations to find the best way to respond to growing client interest.
Use of SASB Standards in corporate reporting software and enterprise risk management
- As the number of investors and policy makers recommending SASB Standards disclosure rapidly accelerates, companies are responding to the call and looking for implementation support. Solutions providers that help companies manage their data for reporting and/or help companies manage enterprise risks can license our intellectual property to meet this growing demand.