The SASB Foundation


About the SASB Foundation

Established in 2017, the SASB Foundation is responsible for the funding and oversight of the Sustainability Accounting Standards Board (SASB). The SASB maintains sustainability accounting standards that help public corporations disclose material, decision-useful information to investors in mandatory filings. The SASB Foundation is an independent 501(c)3 non-profit. Please read our 2017 Annual Report.



The mission of the SASB Foundation is to support the work of the SASB and provide the market with education and resources that advance the use of SASB standards and the field of sustainability accounting. 



The SASB Foundation Board of Directors, comprised of up to 21 members, has a fiduciary duty to oversee the SASB, its staff, and the operations and activities of both. The SASB Foundation Board of Directors appoints members of the SASB, a standards board that is responsible for the due process, outcomes, and ratification of the SASB standards.




For more information about governance, please read the SASB Foundation Bylaws, the SASB Foundation Articles of Incorporation, or the SASB Rules of Procedure.