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SASB Standards connect businesses and investors on the financial impacts of sustainability. Available for 77 industries, SASB Standards identify the sustainability disclosure topics most relevant to enterprise value for the typical company in an industry, enabling companies to provide decision-useful information about a range of sustainability-related risks and opportunities to investors and other capital market participants.
SASB Standards are maintained under the auspices of the IFRS Foundation. The IFRS Foundation’s International Sustainability Standards Board (ISSB) is developing a comprehensive global baseline of sustainability disclosures for global capital markets.
As such, SASB Standards have been consolidated into the IFRS Foundation, with the ISSB committing to build on the industry-based SASB Standards as they develop IFRS Sustainability Disclosure Standards, and leverage SASB’s industry-based approach to standards development.
Industry: Accounting
Category: Content, Product
Region: APAC
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