Value Reporting Foundation

Projects

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.

Standard-Setting

Sector

All Sectors

Issues

Human Capital

Project Status

Stakeholder Consultation

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Last Updated 03/10/22
Standard-Setting

Sector

Transportation

Issues

GHG Emissions

Project Status

Stakeholder Consultation

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Last Updated 03/10/22
Standard-Setting

Sector

Infrastructure

Issues

GHG Emissions

Project Status

Stakeholder Consultation

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  • 7
Last Updated 02/10/22
Research

Sector

Technology & Communications

Issues

Content Moderation

Project Status

Ongoing Research

  • 1
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  • 5
Last Updated 02/10/22
Research

Sector

All Sectors

Issues

Human Capital

Project Status

Ongoing Research

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  • 2
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  • 5
Last Updated 02/10/22
Research

Sector

All Sectors

Issues

SASB Process

Project Status

Ongoing Research

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  • 2
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  • 4
  • 5
Last Updated 02/10/22
Standard-Setting

Sector

Food & Beverage

Issues

Business Model & Innovation

Project Status

Exposure Draft Development

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Last Updated 03/31/22
Standard-Setting

Sector

Technology & Communications

Issues

Content Moderation

Project Status

Exposure Draft Development

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  • 2
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  • 7
Last Updated 03/03/22
Standard-Setting

Sector

Renewable Resources & Alternative Energy, Resource Transformation

Issues

Business Model & Innovation, Risk

Project Status

Exposure Draft Development

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  • 7
Last Updated 03/03/22
Other

Sector

N/A

Issues

SASB Process

Project Status

Public Comment Analysis

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Last Updated 02/10/22