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.
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 (6)
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 |
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 |
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 597 other frameworks
Frequently Asked Questions
What is SASB Standards (ISSB Integrated)?
SASB Standards (ISSB Integrated) is a compliance framework from International (IFRS/ISSB) with 6 domains and 25 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 25 controls organised across 6 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 (ISSB Integrated) map to?
SASB Standards (ISSB Integrated) maps to 597 other compliance frameworks. The top mapping partners are Notifiable Data Breaches Scheme (Australia) (44% coverage), EU Digital Markets Act (44% coverage), Australia Consumer Data Right — Banking (CDR) (44% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I get started with SASB Standards (ISSB Integrated) compliance?
Start your SASB Standards (ISSB Integrated) 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 (ISSB Integrated) 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 25 controls and track your progress.
Start Your Compliance Journey
Create a free account to run self-assessments, get AI advisory, and track your compliance progress across 692 frameworks.
Get Started Free →Free forever — no credit card required