IFRS Foundation

Knowledge Hub

Your go-to resource to understand the SASB Standards and their application

With getting-started guides and implementation tools for preparers, and engagement guides and case studies for investors, the SASB Standards Knowledge Hub has the tools you need to support high-quality application of the Standards—wherever you are in your sustainability disclosure journey.

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SASB Engagement Guide

SASB Engagement Guide
SASB Engagement Guide
  • Type: publication

Publication last updated June 2023 The SASB Engagement Guide facilitates focused, meaningful discussion between investors and portfolio companies about material sustainability-related risks […]

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ESG Integration Insights – 2021 Edition

ESG Integration Insights – 2021 Edition
ESG Integration Insights – 2021 Edition
  • Type: publication

The ESG Integration Insights series provides practical examples of institutional investors using SASB Standards to systematically and rigorously integrate ESG into their […]

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A Practical Guide to Sustainability Reporting Using GRI and SASB Standards

A Practical Guide to Sustainability Reporting Using GRI and SASB Standards
A Practical Guide to Sustainability Reporting Using GRI and SASB Standards
  • Type: publication
  • Author: GRI and SASB

GRI and SASB have been working together to support companies that want to communicate with their various stakeholders using both the GRI […]

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Case Study – Gap Inc.

Case Study – Gap Inc.
Case Study – Gap Inc.
  • Type: publication

In our latest company case study, learn how Gap Inc. saw the value in the SASB standards, particularly as a way to […]

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Case Study – NRG

Case Study – NRG
Case Study – NRG
  • Type: publication

NRG’s sustainable business strategy focuses on taking an industry-leading role in transparency and disclosure, which helped the company move forward more effectively […]

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Case Study – Medtronic

Case Study – Medtronic
Case Study – Medtronic
  • Type: publication

At the urging of shareholders, Medtronic has worked to continuously improve its sustainability reporting since 2008. That improvement took a leap forward in […]

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Case Study – Bloomberg

Case Study – Bloomberg
Case Study – Bloomberg
  • Type: publication

Bloomberg L.P. shares key takeaways from its implementation of SASB standards. Bloomberg L.P. was the first company to disclose sustainability data using the provisional SASB […]

Read more

SASB Engagement Guide

SASB Engagement Guide
SASB Engagement Guide
  • Type: publication

Publication last updated June 2023 The SASB Engagement Guide facilitates focused, meaningful discussion between investors and portfolio companies about material sustainability-related risks […]

Read more

ESG Integration Insights – 2021 Edition

ESG Integration Insights – 2021 Edition
ESG Integration Insights – 2021 Edition
  • Type: publication

The ESG Integration Insights series provides practical examples of institutional investors using SASB Standards to systematically and rigorously integrate ESG into their […]

Read more

A Practical Guide to Sustainability Reporting Using GRI and SASB Standards

A Practical Guide to Sustainability Reporting Using GRI and SASB Standards
A Practical Guide to Sustainability Reporting Using GRI and SASB Standards
  • Type: publication
  • Author: GRI and SASB

GRI and SASB have been working together to support companies that want to communicate with their various stakeholders using both the GRI […]

Read more

Case Study – Gap Inc.

Case Study – Gap Inc.
Case Study – Gap Inc.
  • Type: publication

In our latest company case study, learn how Gap Inc. saw the value in the SASB standards, particularly as a way to […]

Read more

Case Study – NRG

Case Study – NRG
Case Study – NRG
  • Type: publication

NRG’s sustainable business strategy focuses on taking an industry-leading role in transparency and disclosure, which helped the company move forward more effectively […]

Read more

Case Study – Medtronic

Case Study – Medtronic
Case Study – Medtronic
  • Type: publication

At the urging of shareholders, Medtronic has worked to continuously improve its sustainability reporting since 2008. That improvement took a leap forward in […]

Read more

Case Study – Bloomberg

Case Study – Bloomberg
Case Study – Bloomberg
  • Type: publication

Bloomberg L.P. shares key takeaways from its implementation of SASB standards. Bloomberg L.P. was the first company to disclose sustainability data using the provisional SASB […]

Read more

Climate Risk – Technical Bulletin

Climate Risk – Technical Bulletin
Climate Risk – Technical Bulletin
  • Type: publication
  • Author: SASB

Climate change is a sustainability issue that is both ubiquitous and differentiated—and thus presents unique risks and opportunities for companies and investors. […]

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Complementary Tools: Using the Integrated Reporting Framework and SASB Standards Together – Romanian

Complementary Tools: Using the Integrated Reporting Framework and SASB Standards Together – Romanian
Complementary Tools: Using the Integrated Reporting Framework and SASB Standards Together – Romanian
  • Type: publication

Please note: SASB Standards Knowledge Hub resources were developed before August 2022, at which time the International Sustainability Standards Board (ISSB) of […]

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ESG Integration Insights: Nordea Asset Management

ESG Integration Insights: Nordea Asset Management
ESG Integration Insights: Nordea Asset Management
  • Type: publication
  • Author: Arvinder Tiwana, Senior ESG Analyst

At Nordea Asset Management (NAM), the SASB Materiality Map is an important foundation of both our proprietary ESG scoring and our engagement […]

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ESG Integration Insights: Federated Hermes

ESG Integration Insights: Federated Hermes
ESG Integration Insights: Federated Hermes
  • Type: publication

Authors: Chris McGinley & Martin Jarzebowski At Federated Hermes, the incorporation of environmental, social and governance (ESG) factors is a natural extension […]

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ESG Integration Insights: Public Sector Pension Investment Board (PSP)

ESG Integration Insights: Public Sector Pension Investment Board (PSP)
ESG Integration Insights: Public Sector Pension Investment Board (PSP)
  • Type: publication
  • Author: Anne-Marie Monette

Global markets are increasingly focusing on factors that drive long-term enterprise value and intangibles now represent the lion’s share of this value. […]

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Complementary Tools: Using the <IR> Framework and SASB Standards Together

Complementary Tools: Using the <IR> Framework and SASB Standards Together
Complementary Tools: Using the <IR> Framework and SASB Standards Together
  • Type: publication
  • Author: Value Reporting Foundation

Businesses using the International Integrated Reporting Framework (<IR> Framework) and SASB Standards see compounding benefits. Used together, these resources from the Value […]

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ESG Integration Insights: Redburn

ESG Integration Insights: Redburn
ESG Integration Insights: Redburn
  • Type: publication
  • Author: Angus Bauer

Redburn is one of Europe’s leading providers of independent equity research and agency execution. The environmental, social, and governance (ESG) research it […]

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A Guest Expert’s Guide to SASB Standards

A Guest Expert’s Guide to SASB Standards
A Guest Expert’s Guide to SASB Standards
  • Type: publication
  • Author: Hope Mehlman

“For those companies considering or embarking on SASB disclosure for the first time, Bank of the West General Counsel and Society member […]

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