When the Value Reporting Foundation merged with the IFRS Foundation in August 2022, all active SASB Standards projects were transferred from the SASB Standards Board to the International Sustainability Standards Board (ISSB). The ISSB will use feedback from its planned consultation on its future priorities to develop a detailed delivery plan for these projects. For more information on each project, please visit the project page. For a description of the process underlying the SASB Standards, please visit the Standard-Setting Process page.
The project evaluated the Systemic Risk Management topic in the Asset Management & Custody Activities Standard, including improvements to the scope of the topic and the associated accounting metrics.
Sector
Financials
Issues
Risk
Project Status
Completed
The project evaluated the Metals & Mining and Coal Operations Standards for potential revision to ensure that disclosures more fully captured the risks associated with the management of tailings storage facilities (TSFs). The project also aimed to improve the global applicability of the Standards.
Sector
Extractives & Minerals Processing
Issues
Environment, Risk
Project Status
Completed
This is a research project to assess implications on the Food & Beverage industry standards from increasing consumer demand for alternative meat and dairy products.
Sector
Food & Beverage
Issues
Business Model & Innovation
Project Status
Completed
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
Completed
SASB staff evaluated whether supply chain management related issues are likely to have material impacts on the financial condition or operating performance of companies in the tobacco industry.
Sector
Food & Beverage
Issues
Supply Chain
Project Status
Completed
The standard-setting project seeks to revise and clarify metrics CG-AA-440a.1 and CG-AA-440a.2 and the associated technical protocols to examine and improve measurability, completeness, comparability, alignment, and cost-effectiveness.
Sector
Consumer Goods
Issues
Materials Sourcing & Efficiency
Project Status
Completed
This standard-setting project seeks to address diversity, equity and inclusion (DEI) in 45 industries, and will evaluate the addition or revision of disclosure topics and/or metrics to better account for how DEI can impact enterprise value within each of these industries.
Sector
All Sectors
Issues
Human Capital
Project Status
Transitioned to the ISSB
This project is evaluating improvements to the metrics in the Greenhouse Gas Emissions and Air Quality disclosure topics in the Marine Transportation Standard.
Sector
Transportation
Issues
GHG Emissions
Project Status
Transitioned to the ISSB
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
Transitioned to the ISSB
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
Transitioned to the ISSB