SASB (Sustainability Accounting Standards Board)

Sector-specific, financially material ESG standards, now foundational to the ISSB.
Status: Legacy standards remain in use globally; integrated into IFRS S1/S2 by ISSB[1][2][6][8][9].
Founded
2011
Merged into ISSB by 2022[2][6]
Industry Standards
77
Within 11 sectors[2][6][8]
Materiality Focus
Financial
Investor-relevant ESG topics[1][2][6][8]
Current Status
ISSB
Integrated into IFRS S1/S2, still referenced globally[1][2][6][8][9]
SASB Industry Sectors and Material Topics
SectorSample IndustriesKey Material Topics
FinancialsBanking, Insurance, Asset ManagementBusiness ethics, data security, lending practices
HealthcarePharma, Biotech, Medical DevicesProduct safety, access, supply chain management
Technology & CommunicationsSoftware, Hardware, TelecomData privacy, energy use, labor practices
Consumer GoodsApparel, Food, Household ProductsSupply chain, packaging, labor, product safety
Extractives & MineralsOil & Gas, Mining, CoalGHG emissions, water management, biodiversity
TransportationAirlines, Rail, Shipping, AutoFuel use, safety, emissions, labor
SASB/ISSB Integration Timeline
YearMilestoneStatus
2011SASB founded to develop sector-specific ESG standardsActive[2][6]
2021Merged with IIRC to form Value Reporting Foundation (VRF)Complete[2][6]
2022VRF and CDSB consolidated into IFRS Foundation; ISSB establishedComplete[1][2][3][6][7]
2023–2025SASB standards actively referenced in ISSB S1/S2Ongoing[1][8][9]
SASB Standards: Industry Coverage
Number of SASB standards by sector (2025).
SASB Legacy and ISSB Integration
  • Sector specificity: 77 industry standards, 11 sectors[2][6][8]
  • Financial materiality: Focused on investor-relevant ESG issues[1][2][6][8]
  • Standardized metrics: Facilitated comparability and benchmarking[1][2][6][8]
  • ISSB integration: SASB standards foundational for IFRS S1/S2; referenced globally[1][2][3][8][9]
  • Transitional use: Companies using ISSB standards should refer to SASB for sector topics until ISSB sector standards are finalized[1][8][9]

About the SASB Standards

The SASB developed sector-specific standards for financially material ESG disclosure, shaping global investor-focused sustainability reporting[1][2][6][8][9]. Its 77 industry standards remain the backbone of sectoral materiality mapping and are actively referenced in the ISSB’s IFRS S1/S2 standards. SASB’s legacy is a modular, scalable, and investor-relevant framework that bridges ESG and mainstream financial reporting, now foundational to the global ISSB regime.

Note: All data reflects official SASB, ISSB, and industry updates as of May 2025.

SASB (Sustainability Accounting Standards Board)