SASB Standards (ISSB Integrated)
The Sustainability Accounting Standards Board (SASB) Standards identify the subset of environmental, social, and governance issues most relevant to financial performance in 77 industries. Now maintained by the IFRS Foundation as part of ISSB standards, SASB Standards provide industry-specific disclosure topics and metrics. Referenced by ISSB S1/S2 and used by investors globally for ESG performance assessment. Covers 26 general issue categories across five sustainability dimensions.
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Framework Domains (12)
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 (IFRS S2)
| Code | Title |
|---|---|
| SASB-CLM-01 | Climate Related Physical Risk Assessment |
| SASB-CLM-02 | Climate Related Transition Risk Assessment |
| SASB-CLM-03 | Climate Scenario Analysis |
| SASB-CLM-04 | GHG Emissions Inventory Scope 1 |
| SASB-CLM-05 | GHG Emissions Inventory Scope 2 |
| SASB-CLM-06 | GHG Emissions Inventory Scope 3 |
| SASB-CLM-07 | Internal Carbon Price and Financial Impact |
| SASB-CLM-08 | Climate Related Opportunities |
Environment
Environmental stewardship and sustainable resource use
Governance
| Code | Title |
|---|---|
| SASB-GOV-01 | Governance of Sustainability and Climate Matters |
| SASB-GOV-02 | Sustainability Skills and Competencies of Oversight Bodies |
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 |
ISSB Integration (IFRS S1/S2)
| Code | Title |
|---|---|
| SASB-ISSB-S1 | IFRS S1 General Sustainability Disclosure |
| SASB-ISSB-S2 | IFRS S2 Climate-Related Disclosures |
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 |
Metrics and Targets
| Code | Title |
|---|---|
| SASB-MET-01 | Industry Based Metrics Selection |
| SASB-MET-02 | Activity Metrics and Normalization |
| SASB-MET-03 | Targets and Performance Tracking |
Reporting and Assurance
| Code | Title |
|---|---|
| SASB-ASR-01 | Assurance and Internal Control over Sustainability Information |
| SASB-ASR-02 | Comparability and Restatement Policies |
| SASB-ASR-03 | Connectivity with Financial Statements |
Risk Management
| Code | Title |
|---|---|
| SASB-RM-01 | Sustainability Risk Identification Process |
| SASB-RM-02 | Integration of Sustainability Risks into Enterprise 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 |
Strategy
| Code | Title |
|---|---|
| SASB-STR-01 | Identification of Material Sustainability Topics |
| SASB-STR-02 | Time Horizons for Sustainability Risk Assessment |
| SASB-STR-03 | Business Model and Value Chain Impacts |
Your Compliance Coverage
If you comply with SASB Standards (ISSB Integrated), you already cover:
OECD AI Principles
26%
12 controls mapped
Compare →Notifiable Data Breaches Scheme (Australia)
24%
11 controls mapped
Compare →EU Digital Markets Act
24%
11 controls mapped
Compare →+ 607 more: Australia Consumer Data Right - Banking (CDR) (24%), EU Taxonomy Regulation (24%)
See all 610 mapped frameworks ↓Maps to 610 other frameworks
Frequently Asked Questions
What is SASB Standards (ISSB Integrated)?
SASB Standards (ISSB Integrated) is a compliance framework from International (IFRS/ISSB) with 12 domains and 46 controls. The Sustainability Accounting Standards Board (SASB) Standards identify the subset of environmental, social, and governance issues most relevant to financial performance in 77 industries. Now maintained by the IFRS Foundation as part of ISSB standards, SASB Standards provide industry-specific disclosure topics and metrics. Referenced by ISSB S1/S2 and used by investors globally for ESG performance assessment. Covers 26 general issue categories across five sustainability dimensions. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
How many controls does SASB Standards (ISSB Integrated) have?
SASB Standards (ISSB Integrated) has 46 controls organised across 12 domains. The largest domains are Social Capital (10 controls), Climate (IFRS S2) (8 controls), Business Model and Innovation (5 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
What frameworks does SASB Standards (ISSB Integrated) map to?
SASB Standards (ISSB Integrated) maps to 610 other compliance frameworks. The top mapping partners are OECD AI Principles (26% coverage), Notifiable Data Breaches Scheme (Australia) (24% coverage), EU Digital Markets Act (24% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I get started with SASB Standards (ISSB Integrated) compliance?
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