The rigorous and transparent standard-setting process underlying SASB Standards included evidence-based research, broad and balanced participation from companies, investors, and subject matter experts, and oversight and approval from an independent Standards Board. They are designed to help companies disclose financially-material sustainability information to investors. SASB Standards identify the subset of environmental, social, and governance issues most relevant to financial performance in each of 77 industries. The ISSB encourages preparers and investors to continue to provide full support for and to use the SASB Standards until IFRS Sustainability Disclosure Standards replace SASB Standards. The ISSB has committed to build on the industry-based SASB Standards and leverage SASB’s industry-based approach to standards development. To download translations of the Standards, please select your industry(ies) and fill out the form.Īs of August 2022, the International Sustainability Standards Board (ISSB) of the IFRS Foundation assumed responsibility for the SASB Standards. It does not store any personal data.French, German, Japanese and Spanish translations of the SASB Standards are available.
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