The publication of the SASB industry standards marks an important milestone for global capital markets. The 77 industry-specific standards are the first of their kind designed to assist companies in disclosing financially material, decision-useful sustainability information to investors.
The Standards Board approved the standards in October 2018, serving as the culmination of a six-year standard-setting process. The standards were released in November 2018. Supporting materials related to the development of the standards are available in the Standard-Setting Archive.
SASB standards use the Sustainable Industry Classification System® (SICS®) to group companies based on shared sustainability risks and opportunities. The SICS® Look-up Tool below identifies the sector and industry in which a company is classified.
The 77 industry-specific standards are available for download by filling out the form below.
A Basis for Conclusions that corresponds with each industry standard is similarly available for download and explains the process and rationale the Standards Board relied on in approving the standards.
The Standards Application Guidance establishes universal implementation guidance applicable to all industry standards.