SASB standard-setting archive
As of August 2022, the International Sustainability Standards Board (ISSB) of the IFRS Foundation assumed responsibility for the SASB Standards. At that time, ongoing SASB Standards projects were transitioned to the ISSB.
SASB Standards were set via a rigorous and transparent process that included evidence-based research; broad and balanced participation from companies, investors and subject matter experts; and oversight and approval from an independent Standards Board. Two primary governance documents guided the SASB Standards Board: the Conceptual Framework set out basic concepts, principles, definitions and objectives, while the Rules of Procedure established policies and practices in developing, issuing, and maintaining the Standards. An archive of board meetings and related documents is available here. As a complement to the governance of the SASB Standards Board, the SASB Standards Advisory Group was a committee of volunteer industry experts that provided ongoing feedback on the implementation of SASB standards and emerging sustainability issues.
Here is an archive of industry-based standard-setting materials from 2012-2022. This includes earlier versions of SASB Standards (called Provisional Standards), and documents related to the development of the provisional and codified Standards.
Click on a Sector in the list below to access the provisional Standards for each industry within that sector, along with the relevant process documents for each Standard.
* Please note that some sector names contained in the documents below were revised in the process of updating the codified Standards and the Sustainable Industry Classification System® (SICS®): Consumer Goods (formerly Consumption II), Food & Beverage (formerly Consumption I), Extractives & Minerals Processing (formerly Non-Renewable Resources).
A timeline of the documents developed during each phase
For descriptions of each type of process document, see below.
Industries:
Apparel, Accessories & Footwear • Appliance Manufacturing • Building Products & Furnishings • E-Commerce • Household & Personal Products • Multiline and Specialty Retailers & Distributors • Toys & Sporting Goods
Post-Codification Standards Updates
Apparel, Accessories & Footwear
Codified Standards
Apparel, Accessories & Footwear
- Version 2018-10 Codified Standard
- Version 2022-05 Codified Standard
- Basis for Conclusions for Codified Standard
Appliance Manufacturing
Building Products & Furnishings
E-Commerce
Household & Personal Products
Multiline and Specialty Retailers & Distributors
Toys & Sporting Goods
Development of the Codified Standards
Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary
Development of the Provisional Standards – published June 2015
Provisional Standards
Industry Research Briefs
Responses to Public Comments
Public Comment Letters
Exposure Draft of the Provisional Standards
Standards Outcome Report Supplement
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants
Industries:
Coal Operations • Construction Materials • Iron & Steel Producers • Metals & Mining • Oil & Gas – Exploration & Production • Oil & Gas – Midstream • Oil & Gas – Refining & Marketing • Oil & Gas – Services
Post-Codification Standards Updates
Coal Operations
Metals & Mining
Codified Standards
Coal Operations
- Version 2018-10 Codified Standard
- Version 2021-12 Codified Standard
- Basis for Conclusions for Codified Standard
Construction Materials
Iron & Steel Producers
Metals & Mining
- Version 2018-10 Codified Standard
- Version 2021-12 Codified Standard
- Basis for Conclusions for Codified Standard
Oil & Gas – Exploration & Production
Oil & Gas – Midstream
Oil & Gas – Refining & Marketing
Oil & Gas – Services
Development of the Codified Standards
Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary
Development of the Provisional Standards – published June 2014
Provisional Standards
Industry Research Briefs
Responses to Public Comments
Public Comment Letters
Exposure Draft of the Provisional Standards
Standards Outcome Report Supplement
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants
Industries:
Coal Operations • Construction Materials • Iron & Steel Producers • Metals & Mining • Oil & Gas – Exploration & Production • Oil & Gas – Midstream • Oil & Gas – Refining & Marketing • Oil & Gas – Services
Development of the Codified Standards
Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary
Development of the Provisional Standards – published June 2014
Provisional Standards
Industry Research Briefs
Responses to Public Comments
Public Comment Letters
Exposure Draft of the Provisional Standards
Standards Outcome Report Supplement
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants
Industries:
Asset Management & Custody Activities • Commercial Banks • Consumer Finance • Insurance • Investment Banking & Brokerage • Mortgage Finance • Security & Commodity Exchanges
Post-Codification Standards Updates
Asset Management & Custody Activities
Codified Standards
Asset Management & Custody Activities
Commercial Banks
Consumer Finance
Insurance
Investment Banking & Brokerage
Mortgage Finance
Security & Commodity Exchanges
Development of the Codified Standards
Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary
Development of the Provisional Standards – published February 2014
Provisional Standards
Industry Research Briefs
Responses to Public Comments
Public Comment Letters (First Period, Second Period)
Exposure Draft of the Provisional Standards
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants
Industries:
Agricultural Products • Alcoholic Beverages • Food Retailers & Distributors • Meat, Poultry & Dairy • Non-Alcoholic Beverages • Processed Foods • Restaurants • Tobacco
Post-Codification Standards Updates
Codified Standards
Agricultural Products
Alcoholic Beverages
Food Retailers & Distributors
Meat, Poultry & Dairy
Non-Alcoholic Beverages
Processed Foods
Restaurants
Tobacco
Development of the Codified Standards
Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary
Development of the Provisional Standards – published September 2015
Provisional Standards
Industry Research Briefs
Responses to Public Comments
Public Comment Letters
Exposure Draft of the Provisional Standards
Standards Outcome Report Supplement
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants
Industries:
Biotechnology & Pharmaceuticals • Drug Retailers • Health Care Delivery • Health Care Distributors • Managed Care • Medical Equipment & Supplies
Post-Codification Standards Updates
Codified Standards
Biotechnology & Pharmaceuticals
Drug Retailers
Health Care Delivery
Health Care Distributors
Managed Care
Medical Equipment & Supplies
Development of the Codified Standards
Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary
Development of the Provisional Standards – published July 2013
Provisional Standards
Industry Research Briefs
Responses to Public Comments (See Appendix I)
Public Comment Letters
Exposure Draft of the Provisional Standards
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants
Industries:
Electric Utilities & Power Generators • Engineering & Construction Services • Gas Utilities & Distributors • Home Builders • Real Estate • Real Estate Services • Waste Management • Water Utilities & Services
Post-Codification Standards Updates
Codified Standards
Electric Utilities & Power Generators
Engineering & Construction Services
Gas Utilities & Distributors
Home Builders
Real Estate
- Version 2018-10 Codified Standard
- Basis for Conclusions for Codified Standard
Real Estate Services
Waste Management
Water Utilities & Services
Development of the Codified Standards
Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary
Development of the Provisional Standards – published March 2016
Provisional Standards
Industry Research Briefs
Responses to Public Comments
Public Comment Letters
Exposure Draft of the Provisional Standards
Standards Outcome Report Supplement
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants
Industries:
Biofuels • Forestry Management • Fuel Cells & Industrial Batteries • Pulp & Paper Products • Solar Technology & Project Developers • Wind Technology & Project Developers
Post-Codification Standards Updates
Codified Standards
Biofuels
Forestry Management
Fuel Cells & Industrial Batteries
Pulp & Paper Products
Solar Technology & Project Developers
Wind Technology & Project Developers
Development of the Codified Standards
Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary
Development of the Provisional Standards – published December 2015
Provisional Standards
Industry Research Briefs
Responses to Public Comments
Public Comment Letters
Exposure Draft of the Provisional Standards
Standards Outcome Report Supplement
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants
Industries:
Aerospace & Defense • Chemicals • Containers & Packaging • Electrical & Electronic Equipment • Industrial Machinery & Goods
Post-Codification Standards Updates
Codified Standards
Aerospace & Defence
Chemicals
Containers & Packaging
Electrical & Electronic Equipment
Industrial Machinery & Goods
Development of the Codified Standards
Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary
Development of the Provisional Standards – published March 2014
Provisional Standards
Industry Research Briefs
Responses to Public Comments
Public Comment Letters
Exposure Draft of the Provisional Standards
Standards Outcome Report Supplement
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants
Industries:
Advertising & Marketing • Casinos & Gaming • Education • Hotels & Lodging • Leisure Facilities • Media & Entertainment • Professional & Commercial Services
Post-Codification Standards Updates
Codified Standards
Advertising & Marketing
Casinos & Gaming
Education
Hotels & Lodging
Leisure Facilities
Media & Entertainment
Professional & Commercial Services
Development of the Codified Standards
Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary
Development of the Provisional Standards – published December 2014
Provisional Standards
Industry Research Briefs
Responses to Public Comments
Public Comment Letters
Exposure Draft of the Provisional Standards
Standards Outcome Report Supplement
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants
Industries:
Electronic Manufacturing Services & Original Design Manufacturing • Hardware • Internet Media & Services • Semiconductors • Software & IT Services • Telecommunication Services
Post-Codification Standards Updates
Codified Standards
Electronic Manufacturing Services & Original Design Manufacturing
Hardware
Internet Media & Services
Semiconductors
Software & IT Services
Telecommunication Services
Development of the Codified Standards
Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary
Development of the Provisional Standards – published April 2014
Provisional Standards
Industry Research Briefs
Responses to Public Comments
Public Comment Letters
Exposure Draft of the Provisional Standards
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants
Industries:
Air Freight & Logistics • Airlines • Auto Parts • Automobiles • Car Rental & Leasing • Cruise Lines • Marine Transportation • Rail Transportation • Road Transportation
Post-Codification Standards Updates
Codified Standards
Air Freight & Logistics
Airlines
Auto Parts
Automobiles
Car Rental & Leasing
Cruise Lines
Marine Transportation
Rail Transportation
Road Transportation
Development of the Codified Standards
Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary
Development of the Provisional Standards – published September 2014
Provisional Standards
Industry Research Briefs
Responses to Public Comments
Public Comment Letters
Exposure Draft of the Provisional Standards
Standards Outcome Report Supplement
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants
Document Descriptions
Development of the Codified Standards
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- The Public Comments Letters and Summary of Public Comments are provided for transparency and public insight into the extent and nature of the comments received on the Exposure Drafts of the Proposed Changes to the Provisional Standards.
- The Exposure Drafts of the Proposed Changes to the Provisional Standards reflect proposed changes to the provisional Standards for all industries. They were published for public review between October 2, 2017-January 31, 2018.
- The Basis for Conclusions accompanies the Exposure Drafts for each respective industry. The document provides an explanation and rationale for each proposed update reflecting the SASB staff’s considerations in developing the proposed update from the 2017 Technical Agenda.
- The Technical Agenda comprises items that may be appropriate to address for updates to the provisional Standards. The items included in the Technical Agenda received significant supporting evidence or market feedback from stakeholders during the prior consultation period between Q4 2016-Q1 2017.
- The Consultation Summary comprises the results from SASB’s six-month consultation period conducted between Q4 2016-Q1 2017. During the consultation period, the SASB staff gathered feedback from stakeholders regarding the materiality of topics and usefulness of the metrics in the provisional Standards.
- The Recommended Changes document identifies changes the SASB Standards Board recommends that the ISSB carries forward after the transition of oversight of the SASB Standards to the ISSB on August 1, 2022.
Development of the Provisional Standards
- The Provisional Standards reflect the set of 79 Industry Standards across 10 sectors that were published sequentially by sector between July 2013-March 2016. The provisional Standards were published to seek feedback from stakeholders on the relevance and decision-usefulness of the Standards and the feasibility and cost-effectiveness of their implementation.
- The Industry Research Briefs accompanied each respective provisional Industry Standard. Each brief provides evidence for the financially material sustainability topics included in the respective provisional Industry Standard.
- The Public Comments Letters and Responses to Public Comments are provided for transparency and public insight into the extent and nature of the comments received on the Exposure Drafts of the Provisional Standards, as well as SASB staff’s response to the comments.
- The Exposure Drafts of the Provisional Standards were published for public review and feedback during 90-day public comment periods for each sector.
- The Standards Outcome Report documents the framework used by the SASB Standards Council to review and arrive at recommendations on the comments received from the Industry Working Groups (IWG) for each sector. The Standards Outcome Report Supplement contains the comments received from the IWGs.
- The Standards Council Process Review summarizes the opinion of the SASB Standards Council on the Standards development activities associated with the development of each sector’s provisional Industry Standards.
- The Industry Working Group Due Process Report outlines the Industry Working Group (IWG) process, including the recruitment process, composition of members, and feedback from IWG members received for each respective sector.
- The Industry Working Group Participants document lists all individuals who participated publicly on the industry working group for each respective sector. The participants contributed as individuals, and not as representatives of their present or past companies.
