SASB Standards

The SASB (Sustainability Accounting Standards Board) Standards are sector-specific sustainability accounting standards developed to help companies disclose financially material ESG information to investors. SASB Standards cover 77 industry-specific sectors and provide standardised metrics for each. The ISSB incorporated the SASB Standards into IFRS S2 as industry-specific disclosure requirements. Following the merger of SASB into the IFRS Foundation in 2022, the ISSB now maintains and develops SASB Standards. SASB is closely aligned with financial materiality and investment decision-relevant metrics.

SASB Standards (IFRS Foundation, maintained by ISSB); IFRS S2 (incorporates industry-based disclosure requirements from SASB); IFRS Foundation.

SASB Standards provide the sector-specific metrics component of IFRS S2, making them relevant for any company reporting under IFRS S2 or seeking investor-grade ESG disclosures. Manufacturers should identify their relevant SASB industry category (e.g., Electronic Manufacturing Services, Chemicals, Automobiles) and disclose the applicable SASB metrics alongside IFRS S2 general requirements. SASB metrics also inform ESRS disclosures for European companies.