Sustainability Accounting Standards Board (SASB)
The Sustainability Accounting Standards Board (SASB) is a non-profit organisation founded in 2011 to develop sustainability accounting standards for companies. SASB provides a comprehensive set of standards that enable companies to effectively identify, manage, and report on sustainability topics that are material to their investors. These standards are developed through a transparent and publicly-documented process, with extensive feedback from companies, investors, and other market participants. SASB standards are industry-specific, allowing for meaningful performance comparison within industries. Companies can utilise SASB standards to report their environmental, social, and governance (ESG) performance, providing stakeholders with relevant and reliable information to make informed decisions about a company’s sustainability performance.