The SASB Foundation

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SASB

Now part of the IFRS Foundation. Available for 77 industries, SASB Standards connect businesses and investors on the financial impacts of sustainability. The mission of the SASB Foundation is to support the work of the SASB and provide the market with education and resources that advance the use of SASB standards and the field of sustainability accounting. The SASB develops and maintains sustainability accounting standards—for 79 industries in 11 sectors—that help public corporations disclose financially material information to investors in a cost-effective and decision-useful format. The SASB’s transparent, inclusive, and rigorous standards-setting process is materiality focused, evidence-based and market informed.
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Other Resources New SASB Standards Navigator now available SASB Standards now available in Japanese Updated SASB Standards Taxonomy now available ISSB to enhance an initial set of SASB Standards ISSB webcast highlights importance of industryspecific disclosures to investors New educational material explains how companies can use the SASB Standards to meet IFRS S1 requirements SASB Standards updated to enhance international applicability Join thousands of professionals worldwide who have verified their expertise with the premier crossfunctional ESG credential. Earn the Credential Global use of SASB Standards Connect with SASB Additional links Copyright 2025 The IFRS Foundation All Rights Reserved Terms Conditions Privacy Policy Accessibility Consent Preferences . .

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