The SASB Standards are a source of guidance for applying IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information. The SASB Standards help companies identify and disclose material information about sustainability-related risks and opportunities in the absence of specific IFRS Sustainability Disclosure Standards.
The SASB Standards identify the sustainability-related risks and opportunities most relevant to investor decision-making in 77 industries. The Standards were developed using a rigorous and transparent standard-setting process that included:
- evidence-based research;
- broad and balanced participation from companies, investors and subject-matter experts; and
- oversight and approval from the independent SASB Standards Board.
In August 2022, the ISSB assumed responsibility for the SASB Standards when the Value Reporting Foundation (VRF), the global nonprofit that previously maintained these Standards, consolidated into the IFRS Foundation. The ISSB is committed to maintaining and enhancing the SASB Standards and encourages their continued use.
In December 2023, the ISSB published amendments to enhance the international applicability of the SASB Standards
Discover how we can help you disclose you Sustainability and Climate related financial informations using SASB and IFRS standards.