October 9, 2025

SASB - Sustainability Accounting Standards Board standards

The Sustainability Accounting Standards Board (SASB) is a non-profit organization that develops industry-specific sustainability standards for publicly traded companies. These standards are designed to help companies disclose their sustainability performance in a consistent and comparable manner, enabling investors to make more informed decisions. The SASB standards are organized by industry and cover a range of sustainability topics relevant to investor decision-making.

Importance of SASB Standards

By reporting using SASB's industry-specific standards, companies can provide investors and other capital markets participants with a complete view of financially-material sustainability risks and opportunities. This allows improved modeling, benchmarking and decision making. SASB Standards are designed to improve the quality and comparability of sustainability disclosure.

Industry-Specific Focus

A key aspect of SASB Standards is that they are tailored to the specific sustainability risks and opportunities for different industries and sectors. Some examples:

Technology & Communications: Environmental footprint, data privacy
Transportation: Emissions, safety, labor practices
Financials: Systemic risk management, integration of ESG factors
Health Care: Energy/water management, affordability & pricing

Investor Use of SASB Standards

Top institutional investors use SASB Standards to improve their ability to evaluate sustainability issues for potential investments. Companies using SASB Standards provide comparable, consistent and reliable data on the sustainability factors most likely to have material impacts on enterprise value.

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SASB - Sustainability Accounting Standards Board standards

October 9, 2025

Carbon Accounting

A systematic approach to measure, monitor, and report greenhouse gas emissions from various sources, including businesses, organizations, and activities.