SASB Standards surface information about sustainability-related risks and opportunities that is likely to be decision-useful for investors.

SASB Standards are:

• industry-based because risks and opportunities vary by industry;
• designed to be cost-effective for companies to use; and
• developed using an evidence-based and market-informed process.

SASB Standards:

• enable preparers to provide industry-based disclosures about sustainability-related risks and opportunities that could reasonably be expected to affect their cash flows, access to finance or cost of capital over the short, medium or long term;
• identify the sustainability-related issues most relevant to investor decision-making in 77 industries;
• put companies on the path toward implementation of IFRS Sustainability Disclosure Standards;
• play an important role in the IFRS Sustainability Disclosure Standards, IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information; and 
• IFRS S2 Climate-related Disclosures.

SASB Standards can be accessed on the SASB Standards Navigator.

The SASB 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 an independent SASB Standards Board.

Global investors recognise SASB Standards as an essential tool for companies seeking to make comparable sustainability disclosures.

The International Sustainability Standards Board (ISSB) is responsible for the SASB Standards. The ISSB is maintaining and enhancing the SASB Standards.