26 General Issue Categories
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.
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.