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    <title>SASB Standards - The Sustainability Accounting Standards Board (SASB) Standards</title>
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    <description>SASB Standards provide an industry-specific sustainability disclosure framework focused on financially material ESG issues that may affect enterprise value, operational resilience, long-term competitiveness, and investor decision-making. The standards aim to bridge traditional financial reporting and sustainability reporting through decision-useful, comparable, consistent, and measurable disclosures tailored to sector-specific risks such as climate, data privacy, human capital, product safety, and supply chain resilience. SASB is also presented as a governance tool for integrating ESG considerations into enterprise risk management, financial oversight, strategy, and broader sustainability reporting frameworks.</description>
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