SASB has developed a complete set of 79 provisional standards. In late 2018 SASB plans to codify these standards, providing a complete set of globally applicable industry-specific standards which identify the minimal set of financially material sustainability topics and their associated metrics for the typical company in an industry.
These standards are explained graphically through our Materiality Map, are available for individual sector download and may be viewed through our complete Standards Navigator database. SASB staff and Standards Board followed a Conceptual Framework and Rules of Procedure to develop these standards which are designed to be cost-effective for companies to implement and decision-useful to both companies and investors.
SASB provides an Implementation Guide for companies which explains issues and approaches to consider when implementing SASB standards as well as an Engagement Guide for investors to consider questions to discuss with companies regarding financially material issues.