Sasb
SASB (Sustainability Accounting Standards Board) is an industry-based organization that provides a set of standards to help companies identify and disclose the sustainability issues most relevant to their financial performance. These standards have been developed through a transparent and publicly-documented process, incorporating feedback from companies, investors, and other market participants. SASB Standards are designed to be decision-useful for investors and cost-effective for companies, enabling them to provide industry-specific disclosures.
The SASB Standards are widely recognized and used globally, and they support the International Sustainability Standards Board (ISSB) in its efforts to enhance sustainability reporting. By using SASB Standards, companies are well-positioned for ISSB adoption. The Materiality Finder offered by SASB allows investors and market participants to visualize their portfolio's exposure to specific sustainability risks and opportunities. SASB Standards are industry-based and sorted by sector, making it convenient for users to download the relevant standards for their industry. Overall, SASB Standards provide a valuable tool for companies and investors seeking to integrate sustainability into their decision-making processes.
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