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.


XBRL

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, an initial draft version of the taxonomy was released and made available for public comment. The public comment period was open for a period of 60 days and ended on May 3rd, 2021. We reviewed the public comments received and have incorporated several recommendations.

The SASB Standards XBRL taxonomy is now ready for public use. For the details of the changes and plans for the future, please visit our blog post here.


Download XBRL Taxonomy & Supplemental Materials

  • SASB XBRL Taxonomy
  • Preparer Guide
Supplemental Materials
  • Step-by-step guide to using Workiva WDesk platform to create a SASB instance document
  • Introductory guide to Corefiling Seahorse platform

Note:  The aim is to work with all market participants to ensure the SASB Standards XBRL 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.


Browse XBRL Taxonomy Online

Browse taxonomy using Workiva’s Wdesk Taxonomy Analyzer.

Workiva has integrated SASB Standards XBRL Taxonomy and showcased two distinct scenarios:

1. Stand alone as SASB 2021
2. Coexisting with GAAP 2021 as GAAP2021 (SASB 2021)

The older draft version of the taxonomy can also be viewed at – https://app.wdesk.com/taxonomy-analyzer/#taxonomies/SASB_2021_BETA


Give Feedback

The public comment period was open for 60 days and ended on May 3rd, 2021. We reviewed the public comments received and have incorporated several recommendations. If you would like to provide additional feedback, please use the link below to do so.


Public Comment Letters


Additional Information

SASB held a webinar with XBRL US to discuss 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.