This bulletin provides an overview of human capital-related topics and metrics in SASB Standards to assist companies in preparing human capital-related disclosures as required by a recent rule adopted by the US Securities and Exchange Commission.

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.