SASB – Sustainability Accounting Standards Board
The Sustainability Accounting Standards Board (SASB) is an independent, non-profit organisation that develops and maintains reporting standards for different sectors that companies around the world can use to identify and manage key financial sustainability information and communicate this to investors. SASB standards are evidence-based, developed in conjunction with the market as a whole and are intended to be cost-effective for companies and relevant in investors’ decision-making processes. We have published an SASB table for the 2023 reporting year on our website.