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 (5)
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 |
Environment
Environmental stewardship and sustainable resource use
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 |
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 |
Social Capital
Social capital dimension covering customer and community relationships
| Code | Title |
|---|---|
| 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 |
Maps to 596 other frameworks
Frequently Asked Questions
What is SASB Standards?
SASB Standards is a compliance framework from International with 5 domains and 23 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 23 controls organised across 5 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 596 other compliance frameworks. The top mapping partners are CSA CCM v4 (43% coverage), EU Taxonomy Regulation (43% coverage), SASB Standards (ISSB Integrated) (39% 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 23 controls and track your progress.
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