What is the SASB ? The disclosure of financially significant sustainability information by businesses to their investors is governed by SASB Standards. The Standards, which are available for 77 industries, pinpoint the subset of environmental, social, and governance issues that are most crucial to each sector's financial performance.

What are SASB standards ? The SASB defines "sustainability" as corporate operations that uphold or improve a company's capacity to generate value over the long term. Businesses can gain from using the standards by increasing performance, transparency, and risk management. SASB standards can benefit investors by promoting comparable, dependable, and financially significant reporting. The Standards Association of Chartered Accountants (SASB) has developed a set of 77 industry-specific sustainability accounting standards. Each SASB standard describes the industry that is the subject of the standard, as well as any assumptions about the predominant business model and industry segments that are included.