SASB summary and attribution

SASB Standards are available to 77 industries and help to disclose relevant sustainability information to investors.

SASB Standards identify the sustainability-related risks and opportunities that are 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 it encourages preparers and investors to continue to use the SASB Standards.

Attribution

IBM licenses and uses the SASB Materiality Map® Disclosure Topics, Accounting Metrics, and Technical Protocols in IBM® ESG Suite.

The SASB standards are organized into 11 sectors, which are sub categorized into 77 industries. To identify the industries that your organization might want to report against, visit the SASB website and use the Materiality Finder.