Start here to download any of the 77 industry-based SASB Standards.
Download SASB Standards
SASB Standards are designed to identify and standardise disclosure for the sustainability issues most relevant to investor decision-making in each of 77 industries. Visit the standard-setting archive to learn more about the historical development of the SASB Standards.
As of August 2022, the International Sustainability Standards Board (ISSB) of the IFRS Foundation assumed responsibility for the SASB Standards and has committed to maintain, enhance and evolve them. The SASB Standards are important guidance in fulfilling the requirements of IFRS Sustainability Disclosure Standards, and the ISSB encourages their continued use.
Entities using the SASB Standards as part of their implementation of ISSB Standards should consider the relevant ISSB application guidance. For entities using the SASB Standards independently from ISSB Standards, the SASB Standards Application Guidance establishes guidance applicable to the use of all Industry Standards.
The SASB Standards are free to download for non-commercial use. If you are interested in using them for commercial purposes, learn more about licensing opportunities.
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消費財セクター 7 Industries
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採掘・鉱物加工セクター 8 Industries
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財務情報セクター 7 Industries
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食品・飲料セクター 8 Industries
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ヘルスケアセクター 6 Industries
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インフラストラクチャーセクター 8 Industries
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再生可能資源と代替エネルギー セクター 6 Industries
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資源の変換セクター 5 Industries
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サービスセクター 7 Industries
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テクノロジー&コミュニケーションセクター 6 Industries
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運輸セクター 9 Industries
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