SASB Standards for Investor-Focused Metrics

Investors are not looking for a company's full sustainability story. They want to know which ESG risks and opportunities are most likely to affect financial performance, and they want that information in a format they can compare across the industry. 

Sustainability Accounting Standards Board (SASB) Standards were built for exactly that purpose: developed for 77 industries across 11 sectors, International Sustainability Standards Board (ISSB) under the International Financial Reporting Standards (IFRS) Foundation since 2022, and now the industry-specific backbone of the global baseline for sustainability disclosure adopted in over 90 jurisdictions.