This supplement provides an overview of SASB’s approach to greenhouse gas emissions and related topics in the SASB Standards and offers guidance for reporting entities that wish to disclose Scope 1, 2, or 3 emissions.

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.