Standards & schemes
ISSB (legacy SASB)
In brief
The SASB Standards are industry-specific disclosure standards identifying the sustainability topics most likely to affect enterprise value in each of 77 industries. Created by the Sustainability Accounting Standards Board, they are now maintained by the International Sustainability Standards Board as the industry-based companion to IFRS S1, which requires companies to consider them when identifying disclosure topics. Their design principle is financial materiality: rather than covering all ESG topics, each industry's standard specifies the few decision-useful ones, with associated metrics. This makes SASB the pragmatic bridge between broad sustainability reporting and investor-grade disclosure, and their metrics are widely embedded in existing corporate reports. The Standards were built through industry working groups and are organised around the five sustainability dimensions most likely to carry financial impact. Because each industry's standard names a short list of topics with defined metrics, SASB disclosures are comparatively easy for investors — and claim-checkers — to locate and compare. Using this framework does not by itself verify data accuracy, legal compliance or sustainability performance.
Conditional relationships
A relationship does not mean that the standard proves or validates every use of a claim.
Recognition & legal context
No reviewed law references are published.
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