SASB Standards
SASB Standards guide the disclosure of financially material sustainability information by companies to their investors. Available for 77 industries, the Standards identify the subset of environmental, social, and governance issues most relevant to financial performance in each industry. The SASB Standards became a resource of the IFRS Foundation as of August 1, 2022 upon the consolidation of the Value Reporting Foundation (which housed the SASB Standards and the Integrated Reporting Framework) into the IFRS Foundation.