Structured Reporting Using XBRL
SASB's Digital Strategy
SASB’s digital strategy is aligned with our core mission of establishing standards for ESG reporting that facilitate communication between companies and investors. We have developed a suite of integration options to help organizations incorporate SASB standards into their platforms and commercial activities. Asset managers and asset owners; banks; data, analytics, and research firms; and corporate reporting software companies all license SASB frameworks and data.
SASB plans to fully support XBRL to make digital reporting easy for issuers and data aggregation & analytics easy for investors. SASB has been proactive in developing an XBRL version of our taxonomy.
In 2020, SASB announced our engagement with PwC to support in the development of a SASB XBRL taxonomy. As a result of this engagement, the initial draft version of the SASB XBRL taxonomy is now complete. SASB has submitted the draft taxonomy to the XBRL US Domain Steering Committee for formal review and approval. The review is now complete.
Draft Taxonomy Now Available
The draft taxonomy, preparer guide and supplemental materials are now available for review . The public comment period was open for a period of 60 days and ended on May 3rd, 2021. We will review the public comments received and determine how best to improve the taxonomy and release an updated version.
Download Draft Taxonomy & Supplemental Materials
- Draft SASB XBRL Taxonomy
- Draft Preparer Guide
- Sample XBRL instance document
- Step-by-step guide to using Workiva WDesk platform to create a SASB instance document
- Introductory guide to Corefiling Seahorse platform
Note: SASB aims to work with all market participants to ensure the SASB Taxonomy is available and widely used. The examples above are not intended to be an endorsement of any software platform. Rather, they are meant to highlight how the taxonomy can be used once it is integrated into a software platform.
The public comment period was open for 60 days and ended on May 3rd, 2021. We will review the public comments received and determine how best to improve and ensure the taxonomy enables an optimal and efficient ESG information value chain. If you would like to provide additional feedback, please use the link below to do so.
Public Comment Letters
Comment letters are posted in the order of receipt.
- XBRL US Domain Steering Committee, February 22nd, 2021
- Charles Hoffman, March 2nd, 2021
- Ninel Nesheva-Kiosseva, March 3rd, 2021
- Sami Lundgren, March 9th, 2021
- Fujitsu, March 21st, 2021
- Dr. Albert Chou, March 18th, 2021
- Suffolk University Boston, March 24th, 2021
- IRIS, April 4th, 2021
- Financial Reporting Council, April 20th, 2021
- Clarity AI, April 21st, 2021
- Nimet Vural, April 21st, 2021
- XBRL International Taxonomy Architecture Guidance Task Force, April 21st, 2021
- CalcBench, April 29th, 2021
- Global Legal Entity Identifier Foundation (GLEIF), May 3rd, 2021
- idaciti, May 3rd, 2021
- Bank of America, May 4th, 2021
- S&P Global, May 12th, 2021
SASB recently held a webinar with XBRL US which discusses the SASB Standards and our vision for structured reporting using XBRL, including a demonstration of SASB’s XBRL taxonomy and panel discussions about how the process of preparing, extracting, and analyzing machine-readable ESG data will work in practice.
SASB utilizes Fujitsu XWand tools in its XBRL taxonomy creation process to enable structured reporting on SASB Standards.