The SASB standards, guide the disclosure of financially material sustainability information by companies to their investors.

There are standards for 77 different industries. This is due to the fact that SASB standards aim to disclose financialy material information (i.e. information that is likely to affect the financial performance of a company), and issues that affect financial performance may vary by industry.

The SASB standards were developed by the Value Reporting Foundation, that was consolidated in the IFRS foundation in 2022.

The SASB standards will eventually turn into the IFRS Sustainability Disclosure Standards. The IFRS foundations’ International Sustainability Standards Board – ISSB  will adopt the SASB industry based approach to standards development.