SASB - Sustainability Accounting Standards Board

The Sustainability Accounting Standards Board (SASB) is a 501(c)3 non-profit that provides standards for use by publicly-listed corporations in the U.S. in disclosing material sustainability issues for the benefit of investors and the public. SASB standards are designed for disclosure in mandatory filings to the Securities and Exchange Commission (SEC), such as the Form 10-K and 20-F. SASB standards will result in the improved performance of 13,000+ corporations, representing over $16 trillion in funds, on the highest-priority environmental, social and governance issues.

Investors will benefit from data they can use to benchmark corporate performance on material sustainability issues at the industry level. Companies will gain a cost-effective way to prepare an integrated report using the Form 10-K, and manage performance on the most material issues. The public will benefit from improved transparency and competitiveness of US industry.