Sustainability Accounting Standards Board (SASB)

The Sustainability Accounting Standards Board (SASB) was an independent, non-profit organization responsible for developing industry-specific sustainability accounting standards designed to support investor-focused disclosure of financially material ESG topics. SASB developed standards for 77 industries, covering environmental, social, and governance issues that are reasonably likely to impact financial performance. The standards were designed for use alongside financial reporting and were widely adopted by listed companies and investors globally. In 2022, SASB was consolidated into the IFRS Foundation. The SASB Standards continue to exist and are now maintained by the International Sustainability Standards Board (ISSB).