SASB Standards
The Sustainability Accounting Standards Board (SASB) Standards identify the subset of environmental, social, and governance issues most relevant to financial performance for 77 industries. Now maintained by the IFRS Foundation (ISSB). Organized across five sustainability dimensions with 26 general issue categories. Each industry standard defines specific disclosure topics and accounting metrics.
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Framework Domains (19)
Assurance
| Code | Title |
|---|---|
| SASB-ASSUR-20 | Assurance of Sustainability Disclosures |
Business Model
| Code | Title |
|---|---|
| SASB-METRIC-15 | Supply Chain Management |
| SASB-METRIC-16 | Product Quality and Safety |
Business Model and Innovation
Business model resilience and innovation across ESG factors
| Code | Title |
|---|---|
| SASB-BMI-1 | Product Design and Lifecycle Management |
| SASB-BMI-2 | Business Model Resilience |
| SASB-BMI-3 | Supply Chain Management |
| SASB-BMI-4 | Materials Sourcing and Efficiency |
| SASB-BMI-5 | Physical Impacts of Climate Change |
Climate
| Code | Title |
|---|---|
| SASB-METRIC-07 | Greenhouse Gas Emissions Scope 1 and 2 |
| SASB-METRIC-08 | Scope 3 Categories Where Material |
Environment
Environmental stewardship and sustainable resource use
Governance
| Code | Title |
|---|---|
| SASB-GOV-03 | Governance of Sustainability Disclosures |
Human Capital
| Code | Title |
|---|---|
| SASB-HC-1 | Labor Practices |
| SASB-HC-2 | Employee Health and Safety |
| SASB-HC-3 | Employee Diversity and Inclusion |
| SASB-METRIC-13 | Employee Health and Safety |
| SASB-METRIC-14 | Diversity, Equity, and Inclusion Metrics |
Human Capital
Human capital dimension covering workforce management and employee relations
| Code | Title |
|---|---|
| SASB-HC-1 | Labor Practices |
| SASB-HC-2 | Employee Health and Safety |
| SASB-HC-3 | Employee Diversity and Inclusion |
| SASB-METRIC-13 | Employee Health and Safety |
| SASB-METRIC-14 | Diversity, Equity, and Inclusion Metrics |
Leadership and Governance
| Code | Title |
|---|---|
| SASB-LG-1 | Business Ethics |
| SASB-LG-2 | Systemic Risk Management |
| SASB-LG-3 | Critical Incident Risk Management |
| SASB-LG-4 | Critical Incident Risk Management |
| SASB-LG-5 | Systemic Risk Management |
| SASB-METRIC-17 | Business Ethics and Anti-Corruption |
| SASB-METRIC-18 | Systemic Risk Management for Financial Industries |
Leadership and Governance
Corporate governance dimension covering ethics, compliance, and systemic risk
| Code | Title |
|---|---|
| SASB-LG-1 | Business Ethics |
| SASB-LG-2 | Systemic Risk Management |
| SASB-LG-3 | Critical Incident Risk Management |
| SASB-LG-4 | Critical Incident Risk Management |
| SASB-LG-5 | Systemic Risk Management |
| SASB-METRIC-17 | Business Ethics and Anti-Corruption |
| SASB-METRIC-18 | Systemic Risk Management for Financial Industries |
Materiality
| Code | Title |
|---|---|
| SASB-GOV-02 | Sustainability Skills and Competencies of Oversight Bodies |
Metrics
| Code | Title |
|---|---|
| SASB-METRIC-06 | Industry Standard Metrics and Activity Metrics |
Reporting
| Code | Title |
|---|---|
| SASB-DISC-19 | Disclosure Location and Comparability |
Resources
| Code | Title |
|---|---|
| SASB-METRIC-09 | Energy Management |
| SASB-METRIC-10 | Water Management in Water Stressed Regions |
| SASB-METRIC-11 | Waste and Hazardous Materials Management |
Risk Management
| Code | Title |
|---|---|
| SASB-RISK-05 | Risk Management Process |
Scoping
| Code | Title |
|---|---|
| SASB-GOV-01 | Governance of Sustainability and Climate Matters |
Social Capital
| Code | Title |
|---|---|
| SASB-METRIC-12 | Data Privacy and Security Industry Topics |
| SASB-SC-1 | Customer Privacy and Data Security |
| SASB-SC-2 | Access and Affordability |
| SASB-SC-3 | Product Quality and Safety |
| SASB-SOC-1 | Human Rights and Community Relations |
| SASB-SOC-2 | Customer Privacy |
| SASB-SOC-3 | Data Security |
| SASB-SOC-4 | Access and Affordability |
| SASB-SOC-5 | Product Quality and Safety |
| SASB-SOC-6 | Customer Welfare |
| SASB-SOC-7 | Selling Practices and Product Labeling |
Social Capital
Social capital dimension covering customer and community relationships
| Code | Title |
|---|---|
| SASB-METRIC-12 | Data Privacy and Security Industry Topics |
| SASB-SC-1 | Customer Privacy and Data Security |
| SASB-SC-2 | Access and Affordability |
| SASB-SC-3 | Product Quality and Safety |
| SASB-SOC-1 | Human Rights and Community Relations |
| SASB-SOC-2 | Customer Privacy |
| SASB-SOC-3 | Data Security |
| SASB-SOC-4 | Access and Affordability |
| SASB-SOC-5 | Product Quality and Safety |
| SASB-SOC-6 | Customer Welfare |
| SASB-SOC-7 | Selling Practices and Product Labeling |
Strategy
| Code | Title |
|---|---|
| SASB-STRAT-04 | Strategy and Business Model Integration |
Your Compliance Coverage
If you comply with SASB Standards, you already cover:
OECD AI Principles
26%
11 controls mapped
Compare →SASB Standards (ISSB Integrated)
21%
9 controls mapped
Compare →NIST AI Risk Management Framework (AI RMF 1.0)
21%
9 controls mapped
Compare →+ 276 more: TISAX - Trusted Information Security Assessment Exchange (21%), ISO/IEC 38500:2024 - Governance of IT (19%)
See all 279 mapped frameworks ↓Maps to 279 other frameworks
Frequently Asked Questions
What is SASB Standards?
SASB Standards is a compliance framework from International with 19 domains and 43 controls. The Sustainability Accounting Standards Board (SASB) Standards identify the subset of environmental, social, and governance issues most relevant to financial performance for 77 industries. Now maintained by the IFRS Foundation (ISSB). Organized across five sustainability dimensions with 26 general issue categories. Each industry standard defines specific disclosure topics and accounting metrics. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
How many controls does SASB Standards have?
SASB Standards has 43 controls organised across 19 domains. The largest domains are Social Capital (10 controls), Business Model and Innovation (5 controls), Leadership and Governance (5 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
What frameworks does SASB Standards map to?
SASB Standards maps to 279 other compliance frameworks. The top mapping partners are OECD AI Principles (26% coverage), SASB Standards (ISSB Integrated) (21% coverage), NIST AI Risk Management Framework (AI RMF 1.0) (21% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I get started with SASB Standards compliance?
Start your SASB Standards compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about SASB Standards requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 43 controls and track your progress.
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