SASB standards are in the final stages of codification and will be available in late 2018. In the meantime, please download the Exposure Draft of the Standards below.
The Exposure Draft of the SASB standards—which highlight the proposed changes to the Provisional Standards—were submitted for public comment from October 2, 2017, through January 31, 2018. SASB is now incorporating those public comments and preparing to ratify the standards, scheduled for late 2018.
SASB has created the Sustainable Industry Classification System™ (SICS™), to group companies based on shared sustainability risks and opportunities. To download the SASB standards, first find below the sector and industry relevant for your company. Companies are categorized within a single SICS™ industry. Integrated firms with revenue streams from different industries, for example, will only appear under one industry. Note that you can download standards for multiple industries.
The Basis for Conclusions compendium and Exposure Draft of the Standards are available for download (in PDF format) by filling out the form below.
Please note that there may be differences between the provisional standard and the exposure draft of the standard that are not captured by redlines; these differences comprise negligible formatting and layout issues only in order to improve readability of the documents.
Comments on the Exposure Draft of the Standards
Comments were submitted via the SASB’s Public Comment Portal during the Public Comment Period (October 2017-January 2018).
The SASB staff tracks and acknowledges receipt of all comments from stakeholders.