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SASB Standards

Self-Assess
International (IFRS Foundation, ISSB)
vSASB Standards version 2023-12 (effective 1 January 2025) with the December 2025 amendments (effective 1 January 2027); Application Guidance 2018-10
4 domains
14 controls

The SASB Standards: 77 industry-specific sustainability accounting standards (11 SICS sectors) now maintained by the ISSB and referenced by IFRS S1. This framework holds the rules that apply across all of them: identifying the applicable industry standard, reporting its disclosure topics and metrics under the technical protocols with activity metrics, the effective versions (2023-12 from 2025; financed emissions amendments from 2027), and the Application Guidance on conformance, omissions, boundary, data consistency, units, estimates, period and governance. The individual industries' topics and metrics are not modelled.

Verified

SASB Standards is a compliance framework from International (IFRS Foundation, ISSB) with 4 domains and 14 controls that map to 155 other frameworks. The largest domains are Reporting boundary and format (Application Guidance 3 and 4) – SASB Standards (5 controls), Conformance, omissions and references (Application Guidance 2 and 6) – SASB Standards (4 controls), Using the industry standards (SICS, topics, metrics, activity metrics, versions) – SASB Standards (4 controls). Every control below carries what it requires and what an assessor expects to see.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

Framework summaries on this platform are interpretations grounded in the published source, for educational and compliance planning purposes. They do not reproduce or replace the official standards. Refer to the authoritative source for the definitive text. Framework names and trademarks belong to their respective organisations.

Framework Domains (4)

Conformance, omissions and references (Application Guidance 2 and 6) – SASB Standards

4 controls
Controls in the Conformance, omissions and references (Application Guidance 2 and 6) – SASB Standards domain of SASB Standards: 4 controls
CodeTitle
sasb-standards::SAG-2.0SAG-2.0 Conformance means meeting the 'shall' requirements, with 'should' and 'may' as guidance
sasb-standards::SAG-2.1SAG-2.1 Cite the SASB standard used
sasb-standards::SAG-2.2SAG-2.2 Disclose omitted topics or metrics with the reason; disclose any modified metric and why
sasb-standards::SAG-6.0SAG-6.0 Disclose any updated external reference applied in place of the one the standard cites

Governance, internal control and narrative (Application Guidance 5) – SASB Standards

1 controls
Controls in the Governance, internal control and narrative (Application Guidance 5) – SASB Standards domain of SASB Standards: 1 controls
CodeTitle
sasb-standards::SAG-5.0SAG-5.0 Govern and control sustainability disclosures much as financial reporting is controlled, and give narrative context per topic

Reporting boundary and format (Application Guidance 3 and 4) – SASB Standards

5 controls
Controls in the Reporting boundary and format (Application Guidance 3 and 4) – SASB Standards domain of SASB Standards: 5 controls
CodeTitle
sasb-standards::SAG-3.0SAG-3.0 Report on the consolidated group without minority-interest adjustment; exclude unconsolidated entities but add information where needed
sasb-standards::SAG-4.1SAG-4.1 Financial data in metrics must match the financial statements
sasb-standards::SAG-4.3SAG-4.3 Use SI units unless specified; use the financial statements' reporting currency
sasb-standards::SAG-4.4SAG-4.4 Discuss measurement uncertainty and explain estimates, ranges and de minimis exclusions
sasb-standards::SAG-4.6SAG-4.6 Report for the fiscal year unless a metric specifies otherwise

Using the industry standards (SICS, topics, metrics, activity metrics, versions) – SASB Standards

4 controls
Controls in the Using the industry standards (SICS, topics, metrics, activity metrics, versions) – SASB Standards domain of SASB Standards: 4 controls
CodeTitle
sasb-standards::USE-1USE-1 Use the standard for the primary SICS industry and consider other industries where business is substantial; the entity judges materiality
sasb-standards::USE-2USE-2 Report each applicable disclosure topic with its metrics, prepared under the technical protocols
sasb-standards::USE-3USE-3 Report the industry's activity metrics to allow normalisation and comparison
sasb-standards::USE-4USE-4 Apply the effective version: 2023-12 from 1 January 2025; version 2025-12 for three financial standards from 1 January 2027

Your Compliance Coverage

If you comply with SASB Standards, you already cover:

ISO 26000:2010

11%

9 controls mapped

Compare →

SSAE 18 - Attestation Standards (SOC Reporting)

11%

9 controls mapped

Compare →

ISO/IEC 23894:2023

11%

9 controls mapped

Compare →

+ 152 more: ISO 20400:2017 - Sustainable Procurement (11%), South Korea ISMS-P (11%)

See all 155 mapped frameworks ↓

Maps to 155 other frameworks

83 total controls
ISO 26000:2010
9 source controls mapped|8 target controls covered
11%
SSAE 18 - Attestation Standards (SOC Reporting)
9 source controls mapped|7 target controls covered
11%
ISO/IEC 23894:2023
9 source controls mapped|5 target controls covered
11%
ISO 20400:2017 - Sustainable Procurement
9 source controls mapped|7 target controls covered
11%
South Korea ISMS-P
9 source controls mapped|5 target controls covered
11%
UK AI Regulation Framework
8 source controls mapped|3 target controls covered
10%
ISO/IEC 27019:2024
8 source controls mapped|6 target controls covered
10%
IEC 62443
8 source controls mapped|5 target controls covered
10%
Singapore Government Instruction Manual on ICT&SS Management (IM8)
8 source controls mapped|5 target controls covered
10%
NIST SP 1800-32
8 source controls mapped|5 target controls covered
10%
NIST SP 800-53 Rev 5
8 source controls mapped|5 target controls covered
10%
API 1164
8 source controls mapped|5 target controls covered
10%
ISO/IEC 27557:2022 - Organisational Privacy Risk Management
7 source controls mapped|6 target controls covered
8%
IEC 60601-1 - Medical Electrical Equipment Safety
7 source controls mapped|5 target controls covered
8%
NIST Cybersecurity Framework 2.0
7 source controls mapped|8 target controls covered
8%
Annex 11 to EU GMP - Computerised Systems
7 source controls mapped|3 target controls covered
8%
SOC for Cybersecurity - Cybersecurity Risk Management Examination
7 source controls mapped|6 target controls covered
8%
TISAX - Trusted Information Security Assessment Exchange
7 source controls mapped|6 target controls covered
8%
Solvency II
6 source controls mapped|6 target controls covered
7%
FBI CJIS Security Policy
6 source controls mapped|1 target controls covered
7%
APRA CPS 230 Operational Risk Management
6 source controls mapped|5 target controls covered
7%
FFIEC Cybersecurity Assessment Tool (CAT)
6 source controls mapped|3 target controls covered
7%
FFIEC IT Examination Handbook
6 source controls mapped|6 target controls covered
7%
APRA CPS 234
6 source controls mapped|4 target controls covered
7%
PCI PIN Security
6 source controls mapped|6 target controls covered
7%
PCI SSF
6 source controls mapped|6 target controls covered
7%
IEC 62304:2015 Medical Device Software Lifecycle Processes
6 source controls mapped|5 target controls covered
7%
PCI P2PE
6 source controls mapped|6 target controls covered
7%
ISO 15189:2022 - Medical Laboratories Requirements for Quality and Competence
6 source controls mapped|3 target controls covered
7%
Authorised Economic Operator (AEO) Programmes - Global Standards
6 source controls mapped|4 target controls covered
7%
ISO/IEC 27003:2017
6 source controls mapped|3 target controls covered
7%
AS9100D - Aerospace Quality Management System
6 source controls mapped|2 target controls covered
7%
BS 65000:2014 - Guidance on Organizational Resilience
6 source controls mapped|3 target controls covered
7%
ISO 28001:2007 Supply Chain Security Management
6 source controls mapped|3 target controls covered
7%
ISO 14001:2015
6 source controls mapped|3 target controls covered
7%
ISO 22000:2018
5 source controls mapped|2 target controls covered
6%
Responsible Minerals Initiative (RMI) - Responsible Minerals Assurance Process
5 source controls mapped|4 target controls covered
6%
COSO Internal Control - Integrated Framework (2013)
5 source controls mapped|3 target controls covered
6%
IAIS Insurance Core Principles (ICPs)
5 source controls mapped|3 target controls covered
6%
Security of Critical Infrastructure Act 2018 (SOCI)
5 source controls mapped|6 target controls covered
6%
NIST SP 800-190
5 source controls mapped|3 target controls covered
6%
BREEAM - Building Research Establishment Environmental Assessment Method
5 source controls mapped|7 target controls covered
6%
FTC GLBA Safeguards Rule (16 CFR Part 314)
5 source controls mapped|2 target controls covered
6%
UK Open Banking Standard
5 source controls mapped|3 target controls covered
6%
ITU-T X.805 - Security Architecture for End-to-End Communications
5 source controls mapped|2 target controls covered
6%
Federal Decree-Law No. 45 of 2021 on the Protection of Personal Data (UAE PDPL)
5 source controls mapped|4 target controls covered
6%
Switzerland New Federal Act on Data Protection (nFADP/nDSG, 2023)
5 source controls mapped|7 target controls covered
6%
Bahrain PDPL
5 source controls mapped|4 target controls covered
6%
Saudi Arabia PDPL
5 source controls mapped|4 target controls covered
6%
Science Based Targets Initiative (SBTi) - Net-Zero Standard
4 source controls mapped|5 target controls covered
5%
ICAO Annex 17 - Aviation Security (AVSEC)
4 source controls mapped|1 target controls covered
5%
EASA Part-IS - Information Security in Aviation
4 source controls mapped|3 target controls covered
5%
Aged Care Quality Standards 2019 (repealed edition)
4 source controls mapped|1 target controls covered
5%
Singapore AI Governance Framework
4 source controls mapped|1 target controls covered
5%
Kuwait National Cybersecurity Framework
4 source controls mapped|1 target controls covered
5%
ISO 22320:2018
4 source controls mapped|1 target controls covered
5%
AML/CTF Act 2006 (Australia)
4 source controls mapped|1 target controls covered
5%
UAE Virtual Asset Regulatory Authority (VARA) Regulations
4 source controls mapped|1 target controls covered
5%
Barbados Data Protection Act 2019
4 source controls mapped|4 target controls covered
5%
SOC 2
4 source controls mapped|7 target controls covered
5%
UNESCO Recommendation on the Ethics of AI
4 source controls mapped|4 target controls covered
5%
TCFD Recommendations
4 source controls mapped|2 target controls covered
5%
NFPA 1600 - Standard on Continuity, Emergency, and Crisis Management
3 source controls mapped|1 target controls covered
4%
SEC Climate Disclosure Rule
3 source controls mapped|1 target controls covered
4%
APRA SPS 220 Risk Management (Superannuation)
3 source controls mapped|1 target controls covered
4%
Telecommunications Sector Security Reforms (TSSR)
3 source controls mapped|1 target controls covered
4%
South Africa Promotion of Access to Information Act (PAIA)
3 source controls mapped|3 target controls covered
4%
ISO 14064 - Greenhouse Gas Accounting and Verification (Parts 1-3)
3 source controls mapped|4 target controls covered
4%
ITIL 4
3 source controls mapped|2 target controls covered
4%
BSI IT-Grundschutz
3 source controls mapped|2 target controls covered
4%
ISO/IEC 20000-1:2018
3 source controls mapped|2 target controls covered
4%
21 CFR Part 211 - Current Good Manufacturing Practice
3 source controls mapped|4 target controls covered
4%
ISO/IEC 27010:2015
3 source controls mapped|2 target controls covered
4%
Virginia CDPA
3 source controls mapped|2 target controls covered
4%
Uruguay DPL
3 source controls mapped|2 target controls covered
4%
Texas Data Privacy and Security Act (TDPSA)
3 source controls mapped|1 target controls covered
4%
Taiwan PDPA
3 source controls mapped|3 target controls covered
4%
Florida Digital Bill of Rights (FDBR)
3 source controls mapped|2 target controls covered
4%
GDPR
3 source controls mapped|5 target controls covered
4%
Azure Security Benchmark
3 source controls mapped|1 target controls covered
4%
Albania Law No. 124/2024 on Personal Data Protection
3 source controls mapped|1 target controls covered
4%
ISO/IEC 27400:2022
3 source controls mapped|2 target controls covered
4%
Armenia Law on Protection of Personal Data (2015)
3 source controls mapped|3 target controls covered
4%
Austria Data Protection Act (Datenschutzgesetz, DSG, amended 2018)
3 source controls mapped|3 target controls covered
4%
Connecticut Data Privacy Act (CTDPA)
3 source controls mapped|1 target controls covered
4%
Estonia Personal Data Protection Act (Isikuandmete kaitse seadus, 2019)
3 source controls mapped|1 target controls covered
4%
ISO/IEC 29100:2024
3 source controls mapped|3 target controls covered
4%
AICPA Privacy Management Framework (PMF)
3 source controls mapped|3 target controls covered
4%
ISO/IEC 29134:2023
3 source controls mapped|3 target controls covered
4%
APPI
3 source controls mapped|3 target controls covered
4%
Azerbaijan Law on Personal Data (2010)
3 source controls mapped|3 target controls covered
4%
Australian Privacy Principles (APPs)
3 source controls mapped|3 target controls covered
4%
Rhode Island Data Transparency and Privacy Protection Act (RIDTPPA)
3 source controls mapped|1 target controls covered
4%
FedRAMP Moderate
3 source controls mapped|2 target controls covered
4%
FedRAMP High
3 source controls mapped|2 target controls covered
4%
TNFD Recommendations
3 source controls mapped|1 target controls covered
4%
SA8000:2014 - Social Accountability Standard
2 source controls mapped|2 target controls covered
2%
Vermont Data Privacy and Online Surveillance Act
2 source controls mapped|2 target controls covered
2%
USMCA Chapter 19 - Digital Trade (United States-Mexico-Canada Agreement)
2 source controls mapped|3 target controls covered
2%
UK Defence Standard 05-138 - Cyber Security for Defence Suppliers
2 source controls mapped|1 target controls covered
2%
ISO 26262:2018 - Functional Safety for Road Vehicles
2 source controls mapped|1 target controls covered
2%
ISO 9001:2015
2 source controls mapped|1 target controls covered
2%
ISO 30401
2 source controls mapped|1 target controls covered
2%
IEC 62351 - Power Systems Communication Security
2 source controls mapped|2 target controls covered
2%
ASIS SPC.1-2009 - Organizational Resilience Standard
2 source controls mapped|3 target controls covered
2%
ISO/IEC 25012:2008 - Data Quality Model
2 source controls mapped|1 target controls covered
2%
ISO/IEC 27031:2011
2 source controls mapped|2 target controls covered
2%
US EPA Safe Drinking Water Act (SDWA) - Cybersecurity Requirements
2 source controls mapped|1 target controls covered
2%
ISO/IEC 27007:2020
2 source controls mapped|1 target controls covered
2%
COBIT 2019
2 source controls mapped|1 target controls covered
2%
ASD Strategies to Mitigate Cyber Security Incidents
2 source controls mapped|1 target controls covered
2%
DAMA-DMBOK2 - Data Management Body of Knowledge (2nd Edition)
2 source controls mapped|1 target controls covered
2%
CISA Cross-Sector Cybersecurity Performance Goals (CPG) 2.0
2 source controls mapped|2 target controls covered
2%
ISO/IEC 27011:2024
2 source controls mapped|1 target controls covered
2%
Protective Security Policy Framework (PSPF) Release 2026
2 source controls mapped|1 target controls covered
2%
SQF Code Edition 9 - Safe Quality Food
2 source controls mapped|1 target controls covered
2%
NIST SP 800-124 Revision 2 - Guidelines for Managing the Security of Mobile Devices
2 source controls mapped|1 target controls covered
2%
ISO/TS 22317:2021
2 source controls mapped|1 target controls covered
2%
Space ISAC (Information Sharing and Analysis Center) - Threat Framework
2 source controls mapped|1 target controls covered
2%
ISO 41001:2018 - Facility Management Systems
2 source controls mapped|1 target controls covered
2%
Automotive SPICE (ASPICE) v4.1 - Process Assessment Model
2 source controls mapped|1 target controls covered
2%
ISO 22316
2 source controls mapped|1 target controls covered
2%
ISO 50001:2018 - Energy Management Systems
2 source controls mapped|1 target controls covered
2%
ISO/TS 22318:2021
2 source controls mapped|1 target controls covered
2%
UK GDPR (UK General Data Protection Regulation)
2 source controls mapped|2 target controls covered
2%
Trinidad and Tobago Data Protection Act 2011
2 source controls mapped|4 target controls covered
2%
Tanzania Personal Data Protection Act 2022
2 source controls mapped|4 target controls covered
2%
Student Privacy Pledge 2020
2 source controls mapped|1 target controls covered
2%
Sweden Data Protection Act (Dataskyddslag, 2018:218)
2 source controls mapped|3 target controls covered
2%
Uganda Data Protection and Privacy Act (2019)
2 source controls mapped|2 target controls covered
2%
UK Age Appropriate Design Code (Children's Code)
2 source controls mapped|4 target controls covered
2%
WHO Global Strategy on Digital Health 2020-2025
2 source controls mapped|1 target controls covered
2%
UK Data Protection Act 2018
2 source controls mapped|3 target controls covered
2%
Vietnam PDPD
2 source controls mapped|2 target controls covered
2%
Turkey KVKK
2 source controls mapped|2 target controls covered
2%
UK FCA/PRA Operational Resilience Framework
2 source controls mapped|1 target controls covered
2%
UK Security and Emergency Measures Direction (SEMD) - Water Industry
2 source controls mapped|3 target controls covered
2%
US Gramm-Leach-Bliley Act (GLBA) - Higher Education Safeguards Rule
2 source controls mapped|1 target controls covered
2%
ISO 45001:2018
2 source controls mapped|1 target controls covered
2%
UK Gambling Commission LCCP and Remote Technical Standards
1 source controls mapped|1 target controls covered
1%
South Korea Cloud Security Assurance Program (CSAP)
1 source controls mapped|1 target controls covered
1%
Modern Slavery Act 2018 (Australia)
1 source controls mapped|2 target controls covered
1%
Vietnam Law on Cybersecurity (No. 116/2025/QH15)
1 source controls mapped|2 target controls covered
1%
UNICEF Policy Guidance on AI for Children (2021)
1 source controls mapped|1 target controls covered
1%
Regional Comprehensive Economic Partnership (RCEP) - E-Commerce Chapter
1 source controls mapped|1 target controls covered
1%
TEFCA - Trusted Exchange Framework and Common Agreement
1 source controls mapped|1 target controls covered
1%
SLSA
1 source controls mapped|1 target controls covered
1%
SIG (Shared Assessments)
1 source controls mapped|1 target controls covered
1%
FDA Quality Management System Regulation (QMSR)
1 source controls mapped|1 target controls covered
1%
ISO/IEC 27043:2015
1 source controls mapped|1 target controls covered
1%
ISO/SAE 21434
1 source controls mapped|1 target controls covered
1%
NSA Guidance for Transition to Quantum-Resistant Cryptography
1 source controls mapped|1 target controls covered
1%
UK Online Safety Act 2023
1 source controls mapped|2 target controls covered
1%
Sigstore - Software Artifact Signing and Verification
1 source controls mapped|1 target controls covered
1%
UK Telecommunications (Security) Act 2021
1 source controls mapped|1 target controls covered
1%
Compare SASB Standards with ISO 26000:2010

Coverage is not the same as your position

This page shows what SASB Standards overlaps with in general. Where your organisation actually stands, against the standard you are going for and the certifications you already hold, is a different question. Same graph and the same recorded refutations, scoped to you rather than to a pair.

The Compliance Position Diagnostic, $5,000 fixed, ten business days

What is SASB Standards and who does it apply to?

SASB Standards is a compliance framework from International (IFRS Foundation, ISSB) with 4 domains and 14 controls. The SASB Standards: 77 industry-specific sustainability accounting standards (11 SICS sectors) now maintained by the ISSB and referenced by IFRS S1. This framework holds the rules that apply across all of them: identifying the applicable industry standard, reporting its disclosure topics and metrics under the technical protocols with activity metrics, the effective versions (2023-12 from 2025; financed emissions amendments from 2027), and the Application Guidance on conformance, omissions, boundary, data consistency, units, estimates, period and governance. The individual industries' topics and metrics are not modelled. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.

What does SASB Standards actually require?

SASB Standards has 14 controls organised across 4 domains. The largest domains are Reporting boundary and format (Application Guidance 3 and 4) – SASB Standards (5 controls), Conformance, omissions and references (Application Guidance 2 and 6) – SASB Standards (4 controls), Using the industry standards (SICS, topics, metrics, activity metrics, versions) – SASB Standards (4 controls). Each control defines specific requirements that organisations must implement to achieve compliance.

If I already comply with another framework, how much of SASB Standards do I already cover?

SASB Standards maps to 155 other compliance frameworks. The top mapping partners are ISO 26000:2010 (11% coverage), SSAE 18 - Attestation Standards (SOC Reporting) (11% coverage), ISO/IEC 23894:2023 (11% coverage). Use our comparison tool to explore control-level mappings between frameworks.

How do I implement SASB Standards?

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 14 controls and track your progress.

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