SASB
Sustainability Accounting Standards Board
SASB developed industry-specific sustainability accounting standards designed for investor decision-making. SASB standards identify financially material sustainability topics for 77 industries. Now consolidated into ISSB.
Key Features
- Industry-specific: 77 industries across 11 sectors
- Financially material: Focused on investor needs
- Comparable: Standardized metrics within industries
- Evidence-based: Developed through research and consultation