Value Reporting Foundation
SASB Standards
Reporting standards that provide industry-specific disclosure topics and associated metrics that measure performance against 26 General Issue Categories (or sustainability topics). Management or mismanagement of performance on these sustainability topics may create, preserve or erode value for the typical company in a given industry over time.
For organisations
Use this resource to:
- Identify sustainability topics: Identify the relevant industry standard to find industry-specific topics and accounting metrics. These standards can be a useful input when identifying which sustainability topics to disclose.
- Measure sustainability performance: Identify metrics from the standards. The standards themselves provide guidance on selecting metrics to report. Using standardised metrics helps the organisation and its stakeholders compare performance with others.
- Estimate value created: SASB evaluates sustainability topics for inclusion in the Standards by assessing whether a given topic is reasonably likely to materially affect the financial condition, operating performance, or risk profile of a typical company within an industry. Collecting information on these metrics provides insight that can inform estimation of value to the organisation.
- Disclose: Report to providers of financial capital on sustainability topics that are likely to affect how value is created, sustained or eroded for the organisation over the short-, medium-, and long-term.
For investors and financial institutions
Use this resource to:
- Assess: Assets use the measurement and disclosure standards and guidance for organisations, and investors can provide capacity to help adherence.
Integrated Reporting Framework
Reporting framework that provides principles-based guidance for organisations seeking to create an integrated report, containing both financial and non-financial information. The guidance is tailored specifically for private sector, for-profit companies, but the Framework can also be applied to the public sector and non-for-profit organisations.
For organisations
Use this resource to:
- Integrate and act: Follow integrated thinking principles to improve the organisation’s understanding of the connectivity and interdependencies between the range of factors that affect an organisation’s ability to create value over time.
- Disclose: Report to providers of financial capital on sustainability topics that are likely to affect value creation over the short-, medium-, and long-term.
For investors and financial institutions
Use this resource to:
- Disclose: Report on sustainability topics that are likely to affect value creation over the short-, medium-, and long-term.
SASB Materiality Map
A visual and interactive tool to explore SASB’s disclosure topics across its industries and sectors.
For organisations
Use this resource to:
- Identify sustainability topics: Use the tool to identify the industry-specific disclosure topics and associated metrics. SASB’s research process identifies the subset of environmental, social, and governance issues reasonably likely to materially impact financial performance of the typical company in an industry.
For investors and financial institutions
Use this resource to:
- Identify: Identify the industry-specific disclosure topics and associated metrics. SASB’s research process identifies the subset of environmental, social, and governance issues reasonably likely to materially impact financial performance of the typical company in an industry.
- Assess: Review metrics which measure sustainability topics that likely have financial repercussions for an underlying asset.