SASB

Sustainability Accounting Standards Board

Overview

SASB (Sustainability Accounting Standards Board) has industry-specific sustainability standards to help companies disclose material ESG (Environmental, Social, and Governance) information to investors. Key points include:

Industry-specific standards.
Focus on material factors affecting financial performance.
Integration with financial reporting.
Covers a range of ESG topics.
Voluntary adoption.
Compatible with other reporting frameworks (GRI, TCFD).

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