Working with SASB and other Frameworks

There are many global reporting frameworks that help companies measure and report sustainability information to a wide range of stakeholders, from employees, customers and investors to suppliers, regulators and civil society organizations.

What distinguishes SASB standards is a focus on financially material information covering a range of industry-specific sustainability areas, including environmental and social topics and the governance of those topics. SASB focuses on financially material issues because our mission is to help companies around the world report on the sustainability topics that matter most to investors.

Developed with extensive market input, SASB standards are used by companies and investors to implement principles-based frameworks, including integrated reporting and the recommendations of the Task Force on Climate-related Financial Disclosures.

Whether used alone, alongside other reporting frameworks, or as part of an integrated report, SASB standards and metrics enable companies to communicate with investors in a detailed, powerful way.

In September 2020, CDP, CDSB, GRI, IIRC and SASB announced a shared vision for a comprehensive corporate reporting system and a commitment to collaborate to achieve it. Read more in the joint paper Statement of Intent to Work Together Towards Comprehensive Corporate Reporting.

SASB works alongside and with multiple organizations seeking to advance reporting and corporate disclosure on sustainability issues. SASB complements global initiatives including the Global Reporting Initiative (GRI), the International Integrated Reporting Committee (IIRC), the CDP, the Task Force on Climate-Related Financial Disclosures (TCFD), and others. SASB is a knowledge partner of the TCFD Consortium (TCFDC) in Japan.

Aligning SASB Metrics

When formulating accounting metrics for its disclosure topics, SASB considers the existing body of reporting standards and uses existing metrics whenever possible. SASB references metrics already in use by industry, from more than 200 entities, such as WHO, CDP, EPA, OSHA and industry organizations such as ICAO, IPIECA, EPRI and GRESB. Aligning SASB standards with existing reporting standards avoids additional costs for companies and aligns SASB’s work with global corporate transparency efforts.