The SASB Industry Guide to the Sustainable Development Goals provides an overview for investors and companies to build their understanding of the important and actionable interconnections between SASB standards and the SDGs. Significant overlap between SASB topics and SDG targets can help identify risks and opportunities that—if effectively managed—can create shared value for companies, investors, and the world in which they operate.

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.