SASB

SASB Standards enable businesses around the world to identify, manage and communicate financially-material sustainability information to investors. Available for 77 industries, the Standards identify the subset of environmental, social, and governance issues most relevant to financial performance. SASB Standards are maintained under the auspices of the Value Reporting Foundation, a global nonprofit organization that offers a comprehensive suite of resources designed to help businesses and investors develop a shared understanding of enterprise value—how it is created, preserved, or eroded. The resources—including Integrated Thinking Principles, the Integrated Reporting Framework, and SASB Standards—can be used alone or in combination, depending on business needs. Learn more at valuereportingfoundation.org.