The evolution of the SASB Standards—A conversation with Jeff Hales

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ISSB issues global inaugural IFRS Sustainability Disclosure Standards, updates SASB Standards

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SASB: Your pathway to ISSB

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ISSB seeks feedback on methodology for enhancing international applicability of SASB Standards

Consultation open until 9 August 2023

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ISSB seeks feedback on its priorities for the next two years

Consultation open until 1 September 2023

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SASB Standards put companies in prime position for ISSB adoption

The IFRS Foundation’s International Sustainability Standards Board (ISSB) encourages companies to keep using the SASB Standards

SASB Standards identify the subset of sustainability issues most relevant to financial performance in each of 77 industries.
SASB Standards were developed based on extensive feedback from companies, investors, and other market participants as part of a transparent, publicly-documented process.
Industry-based disclosures are decision-useful for investors and cost-effective for companies to provide.
Get Started with SASB Standards
See Where Risks Are Concentrated
The Materiality Finder provides investors and other market participants with a visual representation of their portfolio’s exposure to specific sustainability risks and opportunities.
Download Industry-Based Standards
SASB Standards are industry-based, but are sorted by sector for your convenience.
Understand how SASB Standards Support ISSB Disclosure
Industry-based guidance is integral to the ISSB Standards and the SASB Standards are a useful tool for ISSB implementation.

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Meet a few users of SASB Standards

Carine Smith Ihenacho NBIM's Chief Corporate Governance Officer and member of the SASB Standards IAG Read more here  

Our mission is to safeguard and build wealth for future generations. As a long-term, universal investor, we have an interest in sustainable development. We urge (the supply of) standardised, concrete and relevant sustainability data and we ask companies to go from words to numbers – because what gets measured gets managed.

Beth Sasfai SVP, Corporate Governance & Chief ESG Officer at Verizon Verizon See Reporting Companies  

Many of our largest investors strongly encouraged us to use the SASB framework as the preferred way to provide them with the most decision-useful Verizon ESG information.

Laurel Peacock Director of Sustainability NRG See all Alliance Members  

SASB helped us focus more specifically on investors as a key stakeholder audience for our sustainability disclosures.

Tools for using SASB Standards

Countries with SASB Standards Downloads
SASB Standards Downloaded
AUM Investor Support for SASB Standards