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SASB Standards

Self-Assess
International
v2023
18 domains
69 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.

Verified

SASB Standards is a compliance framework from International with 18 domains and 69 controls that map to 172 other frameworks. The largest domains are Metrics and Targets (16 controls), Climate Related Risks and Metrics (8 controls), Society and Customer Topics (7 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 AI-assisted interpretations 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 (18)

Assurance

1 controls
Controls in the Assurance domain of SASB Standards — 1 controls
CodeTitle
SASB-6Assurance, Comparability, Integration with Financial Statements

Assurance, Comparability and Disclosure

4 controls
Controls in the Assurance, Comparability and Disclosure domain of SASB Standards — 4 controls
CodeTitle
SASB-ASR-01Assurance and Internal Control over Sustainability Information
SASB-ASR-02Comparability and Restatement Policies
SASB-ASR-03Connectivity with Financial Statements
SASB-DISC-19Disclosure Location and Comparability

Business Model and Innovation

5 controls
Controls in the Business Model and Innovation domain of SASB Standards — 6 controls
CodeTitle
SASB-1Business Model + Innovation (BMI)
SASB-BMI-1Product Design and Lifecycle Management
SASB-BMI-2Business Model Resilience
SASB-BMI-3Supply Chain Management
SASB-BMI-4Materials Sourcing and Efficiency
SASB-BMI-5Physical Impacts of Climate Change

Business Model and Innovation

1 controls
Controls in the Business Model and Innovation domain of SASB Standards — 6 controls
CodeTitle
SASB-1Business Model + Innovation (BMI)
SASB-BMI-1Product Design and Lifecycle Management
SASB-BMI-2Business Model Resilience
SASB-BMI-3Supply Chain Management
SASB-BMI-4Materials Sourcing and Efficiency
SASB-BMI-5Physical Impacts of Climate Change

Climate Related Risks and Metrics

8 controls
Controls in the Climate Related Risks and Metrics domain of SASB Standards — 8 controls
CodeTitle
SASB-CLM-01Climate Related Physical Risk Assessment
SASB-CLM-02Climate Related Transition Risk Assessment
SASB-CLM-03Climate Scenario Analysis
SASB-CLM-04GHG Emissions Inventory Scope 1
SASB-CLM-05GHG Emissions Inventory Scope 2
SASB-CLM-06GHG Emissions Inventory Scope 3
SASB-CLM-07Internal Carbon Price and Financial Impact
SASB-CLM-08Climate Related Opportunities

Environment

1 controls
Controls in the Environment domain of SASB Standards — 1 controls
CodeTitle
SASB-5Environment (ENV)

Governance of Sustainability

3 controls
Controls in the Governance of Sustainability domain of SASB Standards — 3 controls
CodeTitle
SASB-GOV-01Governance of Sustainability and Climate Matters
SASB-GOV-02Sustainability Skills and Competencies of Oversight Bodies
SASB-GOV-03Governance of Sustainability Disclosures

Human Capital

3 controls
Controls in the Human Capital domain of SASB Standards — 4 controls
CodeTitle
SASB-2Human Capital (HC)
SASB-HC-1Labor Practices
SASB-HC-2Employee Health and Safety
SASB-HC-3Employee Diversity and Inclusion

Human Capital

1 controls
Controls in the Human Capital domain of SASB Standards — 4 controls
CodeTitle
SASB-2Human Capital (HC)
SASB-HC-1Labor Practices
SASB-HC-2Employee Health and Safety
SASB-HC-3Employee Diversity and Inclusion

ISSB Integration (IFRS S1 and S2)

2 controls
Controls in the ISSB Integration (IFRS S1 and S2) domain of SASB Standards — 2 controls
CodeTitle
SASB-ISSB-S1IFRS S1 General Sustainability Disclosure
SASB-ISSB-S2IFRS S2 Climate-Related Disclosures

Leadership and Governance

5 controls
Controls in the Leadership and Governance domain of SASB Standards — 6 controls
CodeTitle
SASB-3Leadership and Governance (LG)
SASB-LG-1Business Ethics
SASB-LG-2Systemic Risk Management
SASB-LG-3Critical Incident Risk Management
SASB-LG-4Critical Incident Risk Management
SASB-LG-5Systemic Risk Management

Leadership and Governance

1 controls
Controls in the Leadership and Governance domain of SASB Standards — 6 controls
CodeTitle
SASB-3Leadership and Governance (LG)
SASB-LG-1Business Ethics
SASB-LG-2Systemic Risk Management
SASB-LG-3Critical Incident Risk Management
SASB-LG-4Critical Incident Risk Management
SASB-LG-5Systemic Risk Management

Metrics and Targets

16 controls
Controls in the Metrics and Targets domain of SASB Standards — 16 controls
CodeTitle
SASB-MET-01Industry Based Metrics Selection
SASB-MET-02Activity Metrics and Normalization
SASB-MET-03Targets and Performance Tracking
SASB-METRIC-06Industry Standard Metrics and Activity Metrics
SASB-METRIC-07Greenhouse Gas Emissions Scope 1 and 2
SASB-METRIC-08Scope 3 Categories Where Material
SASB-METRIC-09Energy Management
SASB-METRIC-10Water Management in Water Stressed Regions
SASB-METRIC-11Waste and Hazardous Materials Management
SASB-METRIC-12Data Privacy and Security Industry Topics
SASB-METRIC-13Employee Health and Safety
SASB-METRIC-14Diversity, Equity, and Inclusion Metrics
SASB-METRIC-15Supply Chain Management
SASB-METRIC-16Product Quality and Safety
SASB-METRIC-17Business Ethics and Anti-Corruption
SASB-METRIC-18Systemic Risk Management for Financial Industries

Social Capital

3 controls
Controls in the Social Capital domain of SASB Standards — 4 controls
CodeTitle
SASB-4Social Capital (SC)
SASB-SC-1Customer Privacy and Data Security
SASB-SC-2Access and Affordability
SASB-SC-3Product Quality and Safety

Social Capital

1 controls
Controls in the Social Capital domain of SASB Standards — 4 controls
CodeTitle
SASB-4Social Capital (SC)
SASB-SC-1Customer Privacy and Data Security
SASB-SC-2Access and Affordability
SASB-SC-3Product Quality and Safety

Society and Customer Topics

7 controls
Controls in the Society and Customer Topics domain of SASB Standards — 7 controls
CodeTitle
SASB-SOC-1Human Rights and Community Relations
SASB-SOC-2Customer Privacy
SASB-SOC-3Data Security
SASB-SOC-4Access and Affordability
SASB-SOC-5Product Quality and Safety
SASB-SOC-6Customer Welfare
SASB-SOC-7Selling Practices and Product Labeling

Strategy and Materiality

4 controls
Controls in the Strategy and Materiality domain of SASB Standards — 4 controls
CodeTitle
SASB-STR-01Identification of Material Sustainability Topics
SASB-STR-02Time Horizons for Sustainability Risk Assessment
SASB-STR-03Business Model and Value Chain Impacts
SASB-STRAT-04Strategy and Business Model Integration

Sustainability Risk Management

3 controls
Controls in the Sustainability Risk Management domain of SASB Standards — 3 controls
CodeTitle
SASB-RISK-05Risk Management Process
SASB-RM-01Sustainability Risk Identification Process
SASB-RM-02Integration of Sustainability Risks into Enterprise Risk Management

Your Compliance Coverage

If you comply with SASB Standards, you already cover:

ISO/IEC 38500:2024 - Governance of IT

17%

12 controls mapped

Compare →

ISO 26000:2010

13%

9 controls mapped

Compare →

ISO/IEC 23894:2023

13%

9 controls mapped

Compare →

+ 169 more: South Korea ISMS-P (13%), SSAE 18 - Attestation Standards (SOC Reporting) (13%)

See all 172 mapped frameworks ↓

Maps to 172 other frameworks

69 total controls
ISO/IEC 38500:2024 - Governance of IT
12 source controls mapped|3 target controls covered
17%
ISO 26000:2010
9 source controls mapped|8 target controls covered
13%
ISO/IEC 23894:2023
9 source controls mapped|5 target controls covered
13%
South Korea ISMS-P
9 source controls mapped|5 target controls covered
13%
SSAE 18 - Attestation Standards (SOC Reporting)
9 source controls mapped|7 target controls covered
13%
ISO 20400:2017 - Sustainable Procurement
9 source controls mapped|7 target controls covered
13%
UK AI Regulation Framework
8 source controls mapped|3 target controls covered
12%
ISO 27019
8 source controls mapped|6 target controls covered
12%
IEC 62443
8 source controls mapped|5 target controls covered
12%
API 1164
8 source controls mapped|5 target controls covered
12%
Singapore Government Instruction Manual on ICT&SS Management (IM8)
8 source controls mapped|5 target controls covered
12%
NIST SP 800-53 Rev 5
8 source controls mapped|5 target controls covered
12%
NIST SP 1800-32
8 source controls mapped|5 target controls covered
12%
ISO 37000:2021 - Governance of Organizations
8 source controls mapped|4 target controls covered
12%
TISAX - Trusted Information Security Assessment Exchange
7 source controls mapped|6 target controls covered
10%
ISO/IEC 27557:2022 - Organisational Privacy Risk Management
7 source controls mapped|4 target controls covered
10%
SOC for Cybersecurity - Cybersecurity Risk Management Examination
7 source controls mapped|6 target controls covered
10%
IEC 60601-1 - Medical Electrical Equipment Safety
7 source controls mapped|5 target controls covered
10%
NIST Cybersecurity Framework 2.0
7 source controls mapped|8 target controls covered
10%
Annex 11 to EU GMP - Computerised Systems
7 source controls mapped|3 target controls covered
10%
PCI PIN Security
6 source controls mapped|6 target controls covered
9%
FFIEC Cybersecurity Assessment Tool (CAT)
6 source controls mapped|3 target controls covered
9%
APRA CPS 230 Operational Risk Management
6 source controls mapped|5 target controls covered
9%
BS 65000:2014 - Guidance on Organizational Resilience
6 source controls mapped|3 target controls covered
9%
FFIEC IT Examination Handbook
6 source controls mapped|6 target controls covered
9%
ISO/IEC 27003:2017
6 source controls mapped|4 target controls covered
9%
IEC 62304:2015 Medical Device Software Lifecycle Processes
6 source controls mapped|5 target controls covered
9%
FBI CJIS Security Policy
6 source controls mapped|1 target controls covered
9%
APRA CPS 234
6 source controls mapped|4 target controls covered
9%
ISO 15189:2022 - Medical Laboratories Requirements for Quality and Competence
6 source controls mapped|3 target controls covered
9%
NIST SP 800-171A Rev 3 - Assessing CUI Security Requirements
6 source controls mapped|3 target controls covered
9%
AS9100D - Aerospace Quality Management System
6 source controls mapped|2 target controls covered
9%
ISO 28001:2007 Supply Chain Security Management
6 source controls mapped|3 target controls covered
9%
PCI SSF
6 source controls mapped|6 target controls covered
9%
Authorised Economic Operator (AEO) Programmes - Global Standards
6 source controls mapped|4 target controls covered
9%
PCI P2PE
6 source controls mapped|6 target controls covered
9%
Solvency II
6 source controls mapped|6 target controls covered
9%
ISO 14001
6 source controls mapped|4 target controls covered
9%
ISO 45001
5 source controls mapped|2 target controls covered
7%
ISO 22000
5 source controls mapped|2 target controls covered
7%
Responsible Minerals Initiative (RMI) - Responsible Minerals Assurance Process
5 source controls mapped|4 target controls covered
7%
ITU-T X.805 - Security Architecture for End-to-End Communications
5 source controls mapped|2 target controls covered
7%
FTC GLBA Safeguards Rule (16 CFR Part 314)
5 source controls mapped|2 target controls covered
7%
Federal Decree-Law No. 45 of 2021 on the Protection of Personal Data (UAE PDPL)
5 source controls mapped|4 target controls covered
7%
Bahrain PDPL
5 source controls mapped|4 target controls covered
7%
Switzerland New Federal Act on Data Protection (nFADP/nDSG, 2023)
5 source controls mapped|7 target controls covered
7%
Saudi Arabia PDPL
5 source controls mapped|4 target controls covered
7%
COSO Internal Control - Integrated Framework (2013)
5 source controls mapped|3 target controls covered
7%
UK Open Banking Standard
5 source controls mapped|3 target controls covered
7%
ISO 27018
5 source controls mapped|3 target controls covered
7%
IAIS Insurance Core Principles (ICPs)
5 source controls mapped|3 target controls covered
7%
ISO 27017
5 source controls mapped|3 target controls covered
7%
NIST SP 800-190
5 source controls mapped|3 target controls covered
7%
Security of Critical Infrastructure Act 2018 (SOCI)
5 source controls mapped|6 target controls covered
7%
BREEAM - Building Research Establishment Environmental Assessment Method
5 source controls mapped|7 target controls covered
7%
Barbados Data Protection Act 2019
4 source controls mapped|4 target controls covered
6%
SOC 2
4 source controls mapped|7 target controls covered
6%
UNESCO Recommendation on the Ethics of AI
4 source controls mapped|4 target controls covered
6%
ICAO Annex 17 - Aviation Security (AVSEC)
4 source controls mapped|1 target controls covered
6%
Aged Care Quality Standards 2019 (repealed edition)
4 source controls mapped|1 target controls covered
6%
ISO 27005
4 source controls mapped|3 target controls covered
6%
ISO 31000
4 source controls mapped|3 target controls covered
6%
Kuwait National Cybersecurity Framework
4 source controls mapped|1 target controls covered
6%
ISO 22320:2018
4 source controls mapped|1 target controls covered
6%
EASA Part-IS - Information Security in Aviation
4 source controls mapped|3 target controls covered
6%
AML/CTF Act 2006 (Australia)
4 source controls mapped|1 target controls covered
6%
Singapore AI Governance Framework
4 source controls mapped|1 target controls covered
6%
UAE Virtual Asset Regulatory Authority (VARA) Regulations
4 source controls mapped|1 target controls covered
6%
TCFD Recommendations
4 source controls mapped|2 target controls covered
6%
Science Based Targets Initiative (SBTi) - Net-Zero Standard
4 source controls mapped|5 target controls covered
6%
NFPA 1600 - Standard on Continuity, Emergency, and Crisis Management
3 source controls mapped|1 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 Act
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%
APPI
3 source controls mapped|3 target controls covered
4%
MARS-E - Minimum Acceptable Risk Standards for Exchanges
3 source controls mapped|1 target controls covered
4%
AICPA Privacy Management Framework (PMF)
3 source controls mapped|3 target controls covered
4%
GDPR
3 source controls mapped|5 target controls covered
4%
ISO/IEC 29100:2024
3 source controls mapped|3 target controls covered
4%
Azure Security Benchmark
3 source controls mapped|1 target controls covered
4%
Austria Data Protection Act (Datenschutzgesetz, DSG, amended 2018)
3 source controls mapped|3 target controls covered
4%
Albania Law on Protection of Personal Data (Law No. 9887, 2008, amended 2014)
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%
Estonia Personal Data Protection Act (Isikuandmete kaitse seadus, 2019)
3 source controls mapped|1 target controls covered
4%
Australian Privacy Principles (APPs)
3 source controls mapped|3 target controls covered
4%
Azerbaijan Law on Personal Data (2010)
3 source controls mapped|3 target controls covered
4%
ISO/IEC 29134:2023
3 source controls mapped|1 target controls covered
4%
Rhode Island Data Transparency and Privacy Protection Act (RIDTPPA)
3 source controls mapped|1 target controls covered
4%
ISO/IEC 27010:2015
3 source controls mapped|2 target controls covered
4%
ISO 14064 - Greenhouse Gas Accounting and Verification (Parts 1-3)
3 source controls mapped|4 target controls covered
4%
BSI IT-Grundschutz
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%
South Africa Promotion of Access to Information Act (PAIA)
3 source controls mapped|3 target controls covered
4%
NIST SP 800-53 Rev 5 LOW
3 source controls mapped|2 target controls covered
4%
NIST SP 800-53 Rev 5 MODERATE
3 source controls mapped|2 target controls covered
4%
FedRAMP Moderate
3 source controls mapped|2 target controls covered
4%
NIST SP 800-53 Revision 5.1 HIGH
3 source controls mapped|2 target controls covered
4%
FedRAMP High
3 source controls mapped|2 target controls covered
4%
SEC Climate Disclosure Rule
3 source controls mapped|1 target controls covered
4%
Telecommunications Sector Security Reforms (TSSR)
3 source controls mapped|1 target controls covered
4%
APRA SPS 220 Risk Management (Superannuation)
3 source controls mapped|1 target controls covered
4%
TNFD Recommendations
3 source controls mapped|1 target controls covered
4%
ISO 20000-1
3 source controls mapped|2 target controls covered
4%
ITIL 4
3 source controls mapped|2 target controls covered
4%
UK GDPR (UK General Data Protection Regulation)
2 source controls mapped|2 target controls covered
3%
Trinidad and Tobago Data Protection Act 2011
2 source controls mapped|4 target controls covered
3%
Tanzania Personal Data Protection Act (Draft)
2 source controls mapped|4 target controls covered
3%
Student Privacy Pledge 2020
2 source controls mapped|1 target controls covered
3%
UK Age Appropriate Design Code (Children's Code)
2 source controls mapped|4 target controls covered
3%
UK Data Protection Act 2018
2 source controls mapped|3 target controls covered
3%
Uganda Data Protection and Privacy Act (2019)
2 source controls mapped|2 target controls covered
3%
Sweden Data Protection Act (Dataskyddslag, 2018:218)
2 source controls mapped|3 target controls covered
3%
WHO Global Strategy on Digital Health 2020-2025
2 source controls mapped|1 target controls covered
3%
US Gramm-Leach-Bliley Act (GLBA) - Higher Education Safeguards Rule
2 source controls mapped|1 target controls covered
3%
ISO 30401
2 source controls mapped|1 target controls covered
3%
ISO 19011
2 source controls mapped|1 target controls covered
3%
ISO 9001
2 source controls mapped|1 target controls covered
3%
ISO 37001
2 source controls mapped|1 target controls covered
3%
ISO 55001
2 source controls mapped|1 target controls covered
3%
ISO 26262:2018 - Functional Safety for Road Vehicles
2 source controls mapped|1 target controls covered
3%
ISO 37301
2 source controls mapped|1 target controls covered
3%
UK FCA/PRA Operational Resilience Framework
2 source controls mapped|1 target controls covered
3%
ISO 50001:2018 - Energy Management Systems
2 source controls mapped|1 target controls covered
3%
ISO 22318
2 source controls mapped|1 target controls covered
3%
CISA Cross-Sector Cybersecurity Performance Goals (CPG) 2.0
2 source controls mapped|2 target controls covered
3%
BRCGS Global Standard for Food Safety Issue 9
2 source controls mapped|1 target controls covered
3%
ISO 22316
2 source controls mapped|1 target controls covered
3%
Automotive SPICE (ASPICE) v4.0 - Process Assessment Model
2 source controls mapped|1 target controls covered
3%
AS9100D:2016 - Quality Management Systems for Aviation, Space, and Defence
2 source controls mapped|1 target controls covered
3%
ISO 41001:2018 - Facility Management Systems
2 source controls mapped|1 target controls covered
3%
Space ISAC (Information Sharing and Analysis Center) - Threat Framework
2 source controls mapped|1 target controls covered
3%
ISO 22317
2 source controls mapped|1 target controls covered
3%
NIST SP 800-124 Revision 2 - Guidelines for Managing the Security of Mobile Devices
2 source controls mapped|1 target controls covered
3%
SQF Code Edition 9 - Safe Quality Food
2 source controls mapped|1 target controls covered
3%
Protective Security Policy Framework (PSPF) Release 2024
2 source controls mapped|1 target controls covered
3%
ISO/IEC 27011:2024
2 source controls mapped|1 target controls covered
3%
UK Security and Emergency Measures Direction (SEMD) - Water Industry
2 source controls mapped|3 target controls covered
3%
DAMA-DMBOK2 - Data Management Body of Knowledge (2nd Edition)
2 source controls mapped|1 target controls covered
3%
ISO/IEC 27031:2011
2 source controls mapped|2 target controls covered
3%
ASD Strategies to Mitigate Cyber Security Incidents
2 source controls mapped|1 target controls covered
3%
COBIT 2019
2 source controls mapped|1 target controls covered
3%
ISO/IEC 27007:2020
2 source controls mapped|1 target controls covered
3%
US EPA Safe Drinking Water Act (SDWA) - Cybersecurity Requirements
2 source controls mapped|1 target controls covered
3%
ASIS SPC.1-2009 - Organizational Resilience Standard
2 source controls mapped|3 target controls covered
3%
IEC 62351 - Power Systems Communication Security
2 source controls mapped|2 target controls covered
3%
ISO/IEC 25012:2008 - Data Quality Model
2 source controls mapped|1 target controls covered
3%
Vietnam PDPD
2 source controls mapped|2 target controls covered
3%
Vermont Artificial Intelligence and Consumer Data Act (AICDA)
2 source controls mapped|2 target controls covered
3%
USMCA Chapter 19 - Digital Trade (United States-Mexico-Canada Agreement)
2 source controls mapped|3 target controls covered
3%
Turkey KVKK
2 source controls mapped|2 target controls covered
3%
UK Defence Standard 05-138 - Cyber Security for Defence Suppliers
2 source controls mapped|1 target controls covered
3%
SA8000:2014 - Social Accountability Standard
2 source controls mapped|2 target controls covered
3%
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 27043
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%
Illinois Biometric Information Privacy Act (BIPA)
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%
Vietnam Law on Cybersecurity (No. 24/2018/QH14)
1 source controls mapped|2 target controls covered
1%
US Children's Online Privacy Protection Act (COPPA) and COPPA 2.0 Proposed Updates
1 source controls mapped|1 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%
UK Gambling Commission - Cyber Resilience Requirements
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%
Compare SASB Standards with ISO/IEC 38500:2024 - Governance of IT

What is SASB Standards and who does it apply to?

SASB Standards is a compliance framework from International with 18 domains and 69 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.

What does SASB Standards actually require?

SASB Standards has 69 controls organised across 18 domains. The largest domains are Metrics and Targets (16 controls), Climate Related Risks and Metrics (8 controls), Society and Customer Topics (7 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 172 other compliance frameworks. The top mapping partners are ISO/IEC 38500:2024 - Governance of IT (17% coverage), ISO 26000:2010 (13% coverage), ISO/IEC 23894:2023 (13% 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 69 controls and track your progress.

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