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ABOUT US

Governance
SASB & Other ESG Frameworks


SASB STANDARDS CONNECT BUSINESS AND INVESTORS ON THE FINANCIAL IMPACTS OF
SUSTAINABILITY.

An Introduction to 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 (ESG)
issues most relevant to financial performance in each industry.

SASB Standards are maintained under the auspices of the Value Reporting
Foundation, a global nonprofit organization that offers a comprehensive suite of
resources designed to help businesses and investors develop a shared
understanding of enterprise value—how it is created, preserved, or eroded. The
resources—including Integrated Thinking Principles, the Integrated Reporting
Framework, and SASB Standards—can be used alone or in combination, depending on
business needs.

The Value Reporting Foundation Board of Directors oversees the strategy,
finances, and operations of the entire organization, and appoints the members of
the SASB Standards Board. The SASB Standards Board is an independent board that
is accountable for the due process, outcomes, and ratification of the SASB
Standards. Learn more about our governance structure here.


WHAT’S UNIQUE ABOUT SASB STANDARDS?






SASB’S EVOLUTION

For decades, financial accounting standards have provided a common language for
companies and investors to talk about financial performance. However,
traditional accounting was developed in a world where tangible assets comprised
most of the market valuation of companies.

In today’s economy, sustainability issues are global business issues that impact
the financial condition, operating performance, and enterprise value of
companies. Data security—a social issue—is important to companies in the
software industry. Water management—an environmental issue—is essential to a
beverage producer. Managing conflicts of interest—a governance issue—is critical
for an investment bank. Effectively managing these issues over the long-term is
likely to improve business performance in the form of reduced operating costs,
enhanced reputation, greater resilience to risks, the potential for competitive
advantage, and drive long-term enterprise value.

SASB was founded as a nonprofit organization in 2011 to help businesses and
investors develop a common language about the financial impacts of
sustainability. prospects. Over the years, the corporate sustainability
disclosure landscape has become very complex. Many global businesses and
investors have been calling for simplification and clarity in this landscape. In
response, in November 2020 the International Integrated Reporting Council (IIRC)
and the Sustainability Accounting Standards Board (SASB) announced their
intention to merge into the Value Reporting Foundation, which was officially
formed in June 2021. By integrating two entities that are focused on enterprise
value creation, the merger signaled significant progress towards simplification.
The Value Reporting Foundation offers a comprehensive suite of
resources—including Integrated Thinking Principles, the Integrated Reporting
Framework, and SASB Standards— designed to help businesses and investors develop
a shared understanding of enterprise value. To learn more about the Value
Reporting Foundation, click here.

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