SASB® Standards are designed to identify and standardise disclosure for the sustainability issues most relevant to investor decision-making in each of 77 industries. Visit the standard-setting archive to learn more about the historical development of the SASB® Standards.
Click here to get more.
As of August , the International Sustainability Standards Board (ISSB) of the IFRS Foundation assumed responsibility for the SASB® Standards and has committed to maintain, enhance and evolve them. The SASB® Standards are important guidance in fulfilling the requirements of IFRS Sustainability Disclosure Standards, and the ISSB encourages their continued use.
Entities using the SASB® Standards as part of their implementation of ISSB Standards should consider the relevant ISSB application guidance. For entities using the SASB® Standards independently from ISSB Standards, the SASB® Standards Application Guidance establishes guidance applicable to the use of all Industry Standards.
The SASB® Standards are free to download for non-commercial use. If you are interested in using them for commercial purposes, learn more about licensing opportunities.
Note
Goto Kaichaungxing to know more.
In June , the climate-related content in the SASB® Standards was amended to align with the industry-based guidance accompanying IFRS S2 Climate-related Disclosures. In December , the ISSB amended the non-climate-related content in the SASB® Standards in connection with the International Applicability of SASB® Standards project. Download the Basis for Conclusions for the December updates here.
Translations of the SASB® Standards are in progress. To download French, German, Japanese or Spanish translations of the Standards, select your language and industry(ies) below.
Discover the Puget Sound by ferry - Get ticket information, tips for new riders and make winter reservations.
Prepare for your ride on Washington's ferries.
For more Customizable Form Traveler for Bridgesinformation, please contact us. We will provide professional answers.