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Bookmark or Share- What Is the SASB? | IBMThe Sustainability Accounting Standards Board (SASB), a non-profit organization founded in 2011, creates and maintains industry-specific standards that guide companies' disclosure of financially material sustainability information to investors and other financial stakeholders.
- SASBIndustry-based guidance is integral to the ISSB Standards and the SASB Standards are a useful tool for ISSB implementation. Learn more. Join thousands of professionals worldwide who have verified their expertise with the premier, cross-functional ESG credential.
- SASB Standards overview - SASBGlobal investors recognise SASB Standards as essential requirements for companies seeking to make consistent and comparable sustainability disclosures. As of August 2022, the International Sustainability Standards Board (ISSB) of the IFRS Foundation assumed responsibility for the SASB Standards.
- How can I stay informed about changes and updates to SASB Standards?In 2023, the ISSB enhanced the international applicability of the SASB Standards and will continue SASB Standards projects handed over by the VRF subject to public consultation. Visit the IFRS Foundation notifications dashboard to stay informed about the work of the ISSB.
- How the SASB Standards support ISSB disclosureThe SASB Standards are used in over 3,200 companies in more than 80 jurisdictions around the world, including 75% of the S&P Global 1200 Index, because industry-based sustainability disclosures are cost-efficient for companies and decision-useful for investors.
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