This Guide to SASB Standards for Directors provides industry-by-industry guidance on how directors can use the SASB Standards to inform and enhance their engagement with management. SASB Standards identify the sustainability issues most likely to impact financial performance of companies in 77 industries. For every industry, this Guide suggests questions that facilitate a more complete and robust assessment of long-term risks and value creation.

Publication last updated May 2022

Please note: SASB Standards Knowledge Hub resources were developed before August 2022, at which time the International Sustainability Standards Board (ISSB) of the IFRS Foundation assumed responsibility for the SASB Standards. These items may include concepts that are not aligned with the way in which ISSB Standards are applied. They are being retained for historical context with respect to the SASB Standards. Please contact us with any questions.