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Sustainability Accounting Standards Board (SASB) – Overview.
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....ustainability Accounting Standards Board (SASB) – Overview.<br>By: - YAGAY andSUN<br>Environmental Law<br>Dated:- 21-5-2025<br>The Sustainability Accounting Standards Board (SASB) is a non-profit organization that develops industry-specific sustainability disclosure standards to help businesses communicate financially material ESG (Environmental, Social, and Governance) information to investors.....
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.... SASB standards are now maintained by the International Sustainability Standards Board (ISSB) under the IFRS Foundation, following a merger in 2021. 🧭 Purpose of SASB SASB's mission is to: * Identify sustainability topics that are financially material to investors * Provide a standardized framework for reporting ESG performance * Help companies improve transparency, comparability,....
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.... and accountability in sustainability reporting 🏢 Who Uses SASB Standards? * Publicly listed companies reporting ESG risks and performance * Investors seeking insights into ESG factors affecting valuation * Asset managers and analysts integrating ESG into financial decisions * Companies preparing for integrated or sustainability reports 🏗️ Industry-Specific Approac....
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....h SASB standards are tailored to 77 different industries across 11 sectors: Sector Example Industries Technology & Communications Semiconductors, Internet Media Healthcare Pharmaceuticals, Medical Equipment Financials Banks, Insurance, Asset Management Transportation Airlines, Rail, Shipping Energy Oil & Gas, Renewables Food & Beverage Packaged Foods, Alcoholic Beverages Consumer G....
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....oods Apparel, Automobiles Infrastructure Real Estate, Construction Resource Transformation Chemicals, Aerospace Services Education, Casinos Extractives & Minerals Mining, Coal 🔍 You can find your industry's SASB standards here: https://www.sasb.org/standards/ 📊 Key ESG Topics in SASB Standards SASB organizes disclosure topics under five broad sustainability dimensions: ....
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.... * Environment (e.g., greenhouse gas emissions, water use) * Social Capital (e.g., customer privacy, community impact) * Human Capital (e.g., labor practices, health & safety) * Business Model & Innovation (e.g., supply chain, product lifecycle) * Leadership & Governance (e.g., ethics, risk management) 📝 SASB Disclosure Format SASB doesn't require companies to create standalone ....
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....reports-it encourages integration into: * Annual reports (e.g., 10-K filings) * Sustainability reports * Integrated ESG reports Typical disclosures include: * Metrics (quantitative) * Management discussion (qualitative) * Year-over-year performance * Industry benchmarking ✅ Benefits of Using SASB Standards * Aligns ESG disclosures with investor expectations * Enhances mat....
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....eriality focus (what truly impacts value) * Improves decision-useful reporting * Prepares companies for global ESG standards (like IFRS S1 & S2) 🔄 SASB + Other Frameworks SASB is often used in combination with: * TCFD (climate risk disclosures) * GRI (stakeholder-oriented reporting) * CDP (carbon/environmental data) * IR Framework (integrated reporting)<br> Scholarly articles....
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.... for knowledge sharing by authors, experts, professionals ....