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TMI BlogSustainability Accounting Standards Board (SASB) – OverviewX X X X Extracts X X X X X X X X Extracts X X X X ..... Sustainability Accounting Standards Board (SASB) – Overview X X X X Extracts X X X X X X X X Extracts X X X X ..... standards are now maintained by the International Sustainability Standards Board (ISSB) under the IFRS Foundation, following a merger in 2021. 🧭 Purpose of SASB SASB's mission is to: * Identify sustainability topics that are financially material to investors * Provide a standardized framework for reporting ESG performance * Help companies improve transparency, comparability, and ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... countability in sustainability reporting 🏢 Who Uses SASB Standards? * Publicly listed companies reporting ESG risks and performance * Investors seeking insights into ESG factors affecting valuation * Asset managers and analysts integrating ESG into financial decisions * Companies preparing for integrated or sustainability reports 🏗️ Industry-Specific Approach SASB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... standards are tailored to 77 different industries across 11 sectors: Sector Example Industries Technology & Communications Semiconductors, Internet Media Healthcare Pharmaceuticals, Medical Equipment Financials Banks, Insurance, Asset Management Transportation Airlines, Rail, Shipping Energy Oil & Gas, Renewables Food & Beverage Packaged Foods, Alcoholic Beverages Consumer Goods A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pparel, Automobiles Infrastructure Real Estate, Construction Resource Transformation Chemicals, Aerospace Services Education, Casinos Extractives & Minerals Mining, Coal 📊 Key ESG Topics in SASB Standards SASB organizes disclosure topics under five broad sustainability dimensions: * Environment (e.g., greenhouse gas emissions, water use) * Social Capital (e.g., customer priva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cy, community impact) * Human Capital (e.g., labor practices, health & safety) * Business Model & Innovation (e.g., supply chain, product lifecycle) * Leadership & Governance (e.g., ethics, risk management) 📝 SASB Disclosure Format SASB doesn't require companies to create standalone reports-it encourages integration into: * Annual reports (e.g., 10-K filings) * Sustainability r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eports * Integrated ESG reports Typical disclosures include: * Metrics (quantitative) * Management discussion (qualitative) * Year-over-year performance * Industry benchmarking ✅ Benefits of Using SASB Standards * Aligns ESG disclosures with investor expectations * Enhances materiality focus (what truly impacts value) * Improves decision-useful reporting * Prepares compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies for global ESG standards (like IFRS S1 & S2)
🔄 SASB + Other Frameworks
SASB is often used in combination with:
* TCFD (climate risk disclosures)
* GRI (stakeholder-oriented reporting)
* CDP (carbon/environmental data)
* IR Framework (integrated reporting) X X X X Extracts X X X X X X X X Extracts X X X X
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