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 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.
This is a research project to assess implications on the Food & Beverage industry standards from increasing consumer demand for alternative meat and dairy products.
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.
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.
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.
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.
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.
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.