IFRS Foundation


  • GHG Emissions
  • Air Quality
  • Energy Management
  • Water & Wastewater Management
  • Waste & Hazardous Materials Management
  • Ecological Impacts

Business Model & Innovation

  • Product Design & Lifecycle Management
  • Business Model Resilience
  • Supply Chain Management
  • Materials Sourcing & Efficiency
  • Physical Impacts of Climate Change

Leadership & Governance

  • Business Ethics
  • Competitive Behavior
  • Management of the Legal & Regulatory Environment
  • Critical Incident Risk Management
  • Systemic Risk Management
General Issue Category
(Industry agnostic)

Disclosure Topics (Industry specific) for:
Advertising & Marketing

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Customer Privacy

Data Privacy

Due to the increasing prevalence of social media, location-based mobile applications, and e-commerce, the digital footprints of customers offer a more complete picture of their habits than was previously available to advertisers. Advertisers can collect and/or purchase highly detailed information about the habits and lives of buyers, and advertising strategies can be precisely targeted. Being part of an industry that uses large quantities of data about private citizens, advertising and marketing companies must weigh the benefits of targeted advertising versus customer concerns about data privacy.

Selling Practices & Product Labeling

Advertising Integrity

Companies have a legal responsibility to ensure that advertising about their products and services is truthful and not deceptive. While much of the burden of compliance with regulations about ad content and placement lies with the client, ad agencies play a vital role in the creation of ad content and are responsible for advising their clients regarding applicable regulations. Consumer protection laws provide guidance and restrictions on advertising to children and on advertising regulated products, such as alcohol and tobacco. Regulators may investigate the involvement of the ad agency in any deceptive advertising and take action against the agency. Advertising and marketing companies exposed to these regulations and concerns have responded by participating in self-regulatory programs that address these areas.

Employee Engagement, Diversity & Inclusion

Workforce Diversity & Inclusion

Competitive advantage in the Advertising & Marketing industry is derived from a company’s ability to produce creative, cutting-edge ideas. Companies in this industry aim to attract top talent to create the most successful ad campaigns. Additionally, larger companies have clients across the globe, and must employ a diverse workforce to effectively reach diverse audiences. Connecting with a target markets has been shown to rely, to a large extent, upon employing a workforce that is reflective of the community served. A diverse workforce is thus a critical success factor to improving service outcomes and enhancing a company's financial performance.

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