SASB – Sustainability Accounting Standards Board

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📖 Understanding SASB Standards:

 SASB develops industry-focused disclosure standards to help companies communicate sustainability information relevant to financial performance. These standards are designed to provide investors with consistent, comparable, and reliable ESG data.

🔹 Established by: Sustainability Accounting Standards Board
🔹 Coverage: 77 industries across 11 sectors
🔹 Focus: Financially material ESG factors
🔹 Integration: Aligns with IFRS, TCFD, and GRI

Key Features of SASB Standards:

📌 1. Industry-Specific ESG Metrics

Unlike general ESG frameworks, SASB provides tailored ESG disclosure guidelines for 77 industries. These standards help businesses focus on the most financially relevant sustainability issues affecting their sector.

📌 2. Investor-Focused Reporting

SASB is designed for investors rather than general stakeholders. The standards help investors evaluate how ESG factors affect financial performance, risks, and long-term value.

📌 3. SASB Materiality Map™

The SASB Materiality Map™ identifies the most critical sustainability issues for each industry. This tool helps businesses and investors understand which ESG factors are likely to have a material financial impact.

📌 4. Global Adoption & Alignment

SASB works alongside major global ESG frameworks, including:
✔️ TCFD (Task Force on Climate-Related Financial Disclosures)
✔️ GRI (Global Reporting Initiative)
✔️ ISSB (International Sustainability Standards Board - IFRS S1 & S2)

📌 5. Integration with Financial Reporting

SASB encourages companies to incorporate ESG disclosures within their financial reports, ensuring that sustainability factors are evaluated alongside traditional financial metrics.

 📢 Implement SASB in Your ESG Strategy!

SASB standards help companies align ESG reporting with investor expectations and improve financial transparency. Start integrating SASB today!