SASB Standards help companies disclose relevant sustainability information to their investors. Available for a multitude of industries, the SASB Standards identify the sustainability-related risks and opportunities most likely to affect an entity’s cash flows, access to finance and cost of capital over the short, medium or long term and the disclosure topics and metrics that are most likely to be useful to investors. 

As of August 2022, the International Sustainability Standards Board (ISSB) of the IFRS Foundation assumed responsibility for the SASB Standards. The ISSB has committed to maintain, enhance and evolve the SASB Standards and encourages preparers and investors to continue to use the SASB Standards.  

The SASB Standards play an important role in the first two IFRS Sustainability Disclosure Standards, IFRS S1 General Requirements for Sustainability-related Disclosures and IFRS S2 Climate-related Disclosures.  

The SASB standards may be downloaded from https://sasb.ifrs.org/standards/download/.  

Related news

• In June 2023, the climate-related content in the SASB^®Standards was amended to align with the industry-based guidance accompanying IFRS S2 Climate-related Disclosures.
• In December 2023, the ISSB amended the non-climate-related content in the SASB^®Standards in connection with the International Applicability of SASB^® Standards project. Download the Basis for Conclusions for the December 2023 updates here.