SASB Standards

    ESG & Governance

    Industry-specific standards that set out the sustainability topics most likely to affect financial performance in each of 77 industries.

    The Sustainability Accounting Standards Board was set up in the US in 2011. Its standards became part of the IFRS Foundation in 2022 and are now maintained by the ISSB. Each standard lists disclosure topics, accounting metrics and activity metrics for one industry. IFRS S1 requires companies to consider them. For analysts, SASB is a quick reference for which ESG issues matter in a given industry.

    Related terms

    ISSB (International Sustainability Standards Board)IFRS S1Financial materialityMateriality

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    From the research

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