SASB

The SASB Standards are industry-specific sustainability standards that identify the subset of sustainability topics most likely to be financially material for companies in a given industry. They were developed by the Sustainability Accounting Standards Board and are now maintained within the IFRS Foundation alongside the ISSB.

The defining feature is industry specificity. SASB provides standards across many distinct industries, each highlighting the handful of sustainability issues and metrics considered most relevant to financial performance in that industry. This makes SASB a practical tool for investor-focused disclosure where comparability within an industry matters.

Because the standards moved to the IFRS Foundation, SASB's industry-based disclosure topics and metrics inform and complement the ISSB's IFRS S1 and S2 standards. The ISSB has encouraged continued use of the SASB Standards.

SASB knowledge is valued in investor relations, ESG analyst, and corporate reporting roles, particularly where industry-specific, financially material metrics are the focus.