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The Implementation Primer, now available in French, is a resource to assist companies in using SASB Standards. It includes guidance on embedding key topics and metrics into core management and reporting functions, deciding where to disclose, determining how to use SASB Standards alongside other standards and frameworks, and assessing materiality and readiness to report. The Implementation Primer is a companion to the Standards Application Guidance, which is also now available in French.
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.