SASB maintains a list of current research and standard-setting projects. Projects within the Research Program include potential standard-setting projects, reference updates, market research, exploration of business and regulatory climate, and other supplemental projects. Projects within the Agenda are directly related to standard-setting, although they may not lead to a change in the standards. For a thorough description of our project-based approach, please visit our Standard-Setting Process page.
In addition to working on specific projects, SASB monitors industries and issues to understand evolving and emerging sustainability issues and the associated financially-material impact on companies.
This project will investigate the ways to measure company performance on electric utilities’ transition to renewable energy as a decarbonization pathway to provide complete and comparable information to users.
Sector
Infrastructure
Issues
GHG Emissions
Project Status
Stakeholder Consultation
Feedback Requested
Stakeholder Consultation
The objective of this project is to evaluate adding a new disclosure topic and associated metrics related to alternative product strategy for the Food Retailers & Distributors and Meat, Poultry & Dairy Standards.
Sector
Food & Beverage
Issues
Business Model & Innovation
Project Status
Stakeholder Consultation
Feedback Requested
Stakeholder Consultation
The purpose of this research will be to evaluate technology companies’ management of user-generated content, advertisements, and other third-party content to assess implications related to social capital.
Sector
Technology & Communications
Issues
Content Moderation
Project Status
Ongoing Research
Feedback Requested
Open for general feedback
The purpose of this project is to assess the scope and prevalence of various human capital management themes across SASB’s sectors and within its 77 industries to develop a solid evidenced-based view on this cross-cutting theme. A major component of this project’s objective is to design and implement a systematic analysis by the means of a human capital framework to assess the materiality of these various issues; determine which issues are cross-cutting and which are industry-specific; identifying key general issue categories; and forming recommendations related to advancing this project from the research phase to a standard-setting phase.
Sector
All Sectors
Issues
Human Capital
Project Status
Ongoing Research
Feedback Requested
Open for general feedback
The Project’s objective is to conduct research and consultation to define SASB’s standards internationalization strategy. This strategy will include a defining potential standard-setting activities designed to improve the global applicability of disclosure topics and accounting metrics. While the scope of the Project does not include executing these specific standard-setting activities, it will comprise the foundational research that will enable subsequent standard setting to be conducted in line with the established standards globalization strategy.
Sector
All Sectors
Issues
SASB Process
Project Status
Ongoing Research
Feedback Requested
Open for general feedback
This project will evaluate the financial impacts on companies, and the management activities used by companies, related to harmful online content and user freedom of expression in the Internet Media & Services industry.
Sector
Technology & Communications
Issues
Content Moderation
Project Status
Exposure Draft Development
Feedback Requested
Stakeholder Consultation - see Supplemental Materials
Standard Setting Project to consider modifying the Chemicals and Pulp & Paper Products industry standards to incorporate risks and opportunities associated with single use plastics and bio-alternatives.
Sector
Renewable Resources & Alternative Energy, Resource Transformation
Issues
Business Model & Innovation, Risk
Project Status
Exposure Draft Development
Feedback Requested
Stakeholder Consultation
The project will evaluate the Systemic Risk Management topic in the Asset Management & Custody Activities industry standard, including potential improvements to the scope of the topic and the associated accounting metrics.
Sector
Financials
Issues
Risk
Project Status
Public Comment Analysis
Feedback Requested
Open for general feedback
The current standards for the Metals & Mining and Coal Operations industries within the Extractives & Minerals Processing Sector are being evaluated for potential revision to ensure the set of disclosures fully captures the risks associated with company management of tailings storage facilities (TSF). The project also aims to improve global applicability of the standards.
Sector
Extractives & Minerals Processing
Issues
Environment, Risk
Project Status
Public Comment Analysis
Feedback Requested
Public Comment Period Closed
The Rules of Procedure document ensures the clarity, robustness, and integrity of SASB’s operations and processes. The Rules of Procedure project will ensure that the operations and Standard-setting/revising processes detailed in the document reflect SASB’s procedures today.
Sector
N/A
Issues
SASB Process
Project Status
Public Comment Analysis
Feedback Requested
Open for general feedback