Start here to download any of the 77 industry-based SASB Standards and the SASB Standards Application Guidance.
Download SASB Standards
French, German, Japanese and Spanish translations of the 2018 SASB Standards are available. Translations of the 2023 SASB Standards are coming soon. To download translations of the 2018 Standards, please select your language and industry(ies) and fill out the form.
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. The ISSB has committed to maintain, enhance and evolve the SASB Standards. For example, the SASB Standards have been revised to align with the industry-based guidance accompanying IFRS S2 Climate-related Disclosures. The ISSB encourages preparers and investors to continue to use the SASB Standards.
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 and is considered part of the Standards. Please note: Entities using the SASB Standards as part of their implementation of ISSB Standards should consider the relevant ISSB application guidance.
SASB Standards are important guidance in fulfilling the requirements of IFRS Sustainability Disclosure Standards. Learn more about how SASB Standards fit in with IFRS Sustainability Disclosure Standards.
Standards are free to download for non-commercial use. If you are interested in using the SASB Standards for commercial purposes, learn more about licensing opportunities.
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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