IFRS Foundation

Advertising & Marketing

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Current language: English
The Advertising and Marketing industry is comprised of entities that create advertising campaigns for use in media, display, or direct mail advertising and related services including market research. Advertising and marketing entities are engaged primarily by businesses selling consumer products, entertainment, financial services, technology products, and telecommunication services. Larger advertising entities are structured as holding entities, owning multiple agencies across the globe that provide a wide range of services such as custom publishing, brand consultancy, mobile and online marketing, and public relations. For any advertising campaign, the same entity may be engaged in all aspects, from graphic arts and content creation to data analytics, marketing research, and media planning and buying, or the entity may be in charge only of certain aspects.

Relevant Issues (3 of 26)

Why are some issues greyed out? The SASB Standards vary by industry based on the different sustainability-related risks and opportunities within an industry. The issues in grey were not identified during the standard-setting process as the most likely to be useful to investors, so they are not included in the Standard. Over time, as the ISSB continues to receive market feedback, some issues may be added or removed from the Standard. Each company determines which sustainability-related risks and opportunities are relevant to its business. The Standard is designed for the typical company in an industry, but individual companies may choose to report on different sustainability-related risks and opportunities based on their unique business model.

Disclosure Topics

What is the relationship between General Issue Category and Disclosure Topics? The General Issue Category is an industry-agnostic version of the Disclosure Topics that appear in each SASB Standard. Disclosure topics represent the industry-specific impacts of General Issue Categories. The industry-specific Disclosure Topics ensure each SASB Standard is tailored to the industry, while the General Issue Categories enable comparability across industries. For example, Health & Nutrition is a disclosure topic in the Non-Alcoholic Beverages industry, representing an industry-specific measure of the general issue of Customer Welfare. The issue of Customer Welfare, however, manifests as the Counterfeit Drugs disclosure topic in the Biotechnology & Pharmaceuticals industry.
General Issue Category
(Industry agnostic)

Disclosure Topics (Industry specific) for: Advertising & Marketing

Customer Privacy
  • Data Privacy

    Due to the increasing prevalence of social media, location-based mobile applications, and e-commerce, the digital footprints of customers offer a more complete picture of their habits than was previously available to advertisers. Advertisers can collect and/or purchase highly detailed information about the habits and lives of buyers, and advertising strategies can be precisely targeted. Being part of an industry that uses large quantities of data about private citizens, advertising and marketing entities must weigh the benefits of targeted advertising versus customer concerns about data privacy.
Selling Practices & Product Labeling
  • Advertising Integrity

    Entities have a legal responsibility to ensure that advertising about their products and services is truthful and not deceptive. While much of the burden of compliance with regulations about ad content and placement lies with the client, ad agencies play a vital role in the creation of ad content and are responsible for advising their clients regarding applicable regulations. Consumer protection laws provide guidance and restrictions on advertising to children and on advertising regulated products, such as alcohol and tobacco. Regulators may investigate the involvement of the ad agency in any deceptive advertising and take action against the agency. Advertising and marketing entities exposed to these regulations and concerns have responded by participating in self-regulatory programs that address these areas.
Employee Engagement, Diversity & Inclusion
  • Workforce Diversity & Inclusion

    Competitive advantage in the Advertising & Marketing industry is derived from an entity’s ability to produce creative, cutting-edge ideas. Entities in this industry aim to attract top talent to create the most successful ad campaigns. Additionally, larger entities have clients across the globe, and must employ a diverse workforce to effectively reach diverse audiences. Connecting with a target markets has been shown to rely, to a large extent, upon employing a workforce that is reflective of the community served. A diverse workforce is thus a critical success factor to improving service outcomes and enhancing an entity's financial performance.

Select up to 4 industries

Current Industry: Advertising & Marketing

Consumer Goods
Extractives & Minerals Processing
Food & Beverage
Health Care
Renewable Resources & Alternative Energy
Resource Transformation
Technology & Communications

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