SASB Standards Implementation Primer

Overview

Translations

The Implementation Primer is also available in French, German, Japanese, and Spanish.

SASB Standards and the ISSB

The SASB Standards have been consolidated into the materials of the IFRS Foundation as implementation guidance. This is consistent with [draft] IFRS Sustainability Disclosure Standard S1 General Requirements for Disclosure of Sustainability-related Financial Information, which requires companies to consider the SASB Standards to identify sustainability-related risks and opportunities and to develop appropriate disclosures. (Certain elements of SASB Standards have also been incorporated into the industry-based requirements of IFRS S2 Climate-related Disclosures.)

The IFRS Foundation’s International Sustainability Standards Board (ISSB) encourages companies and investors to continue to support and use the SASB Standards until they are replaced by IFRS Sustainability Disclosure Standards. The guidance in this Implementation Primer is intended to serve as a useful reference for entities applying the SASB Standards in any context. Browse FAQs about the future of SASB Standards under the ISSB.

Primer Contents

A company can use the Primer, along with the SASB Standards, to:


This Primer is primarily intended for corporate professionals responsible for a company’s external reporting efforts. Members of sustainability, accounting, audit, finance, investor relations, legal, and risk functions are likely to find it useful in assessing and improving how their company measures, manages, and discloses performance on the sustainability factors that are linked to financial performance and long-term value creation. To incorporate the SASB Standards’ industry classification, metrics, or underlying research and related content into your systems, products, or services, contact [email protected].