Sustainability Accounting Standards Board (SASB) Standards

SASB Standards enable organizations to provide industry-based sustainability disclosures about risks and opportunities that affect enterprise value. SASB Standards identify the subset of environmental, social and governance issues most relevant to financial performance and enterprise value for 77 industries. The Standards were developed using a rigorous and transparent standard-setting process that included: evidence-based research; broad and balanced participation from companies, investors, and subject-matter experts; and oversight and approval from the independent SASB Standards Board.