2018
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.
Multilateral Development Banks’ Harmonized Framework For Additionality In Private Sector Operations
Guidance summarises Multilateral Development Banks’ approach to the topic of investor contribution (which they term “additionality”).
Use this resource to:
- Strategy: Understand the common approaches to additionality, which allows for multilateral development banks to substantiate additionality in projects.
- Governance: Learn about the common approaches to the governance of additionality.
In Focus: Addressing Investor Needs in Business Reporting on the SDGs
Recommendations on how to report on the Sustainable Development Goals in a way that best addresses investors’ information needs.
Use this resource to:
- Disclose: Use the guidance when preparing reporting for investors.
Social Value Management Certificate
Certification process that assesses to what extent the Principles of Social Value are embedded in an organisations systems and processes. The certificate has three levels that set out a progression for organisations looking to continuously improve how they optimise social value for their stakeholders.
Use this resource to:
- Verify: Certify that an organisation’s systems and processes adhere to the Principles of Social Value.
WBA Benchmarks
Benchmarks that rank companies and financial institutions based on their impact. The WBA recognises that transformations are needed to achieve sustainability across seven systems (financial, decarbonisation and energy, food and agriculture, digital, social, urban, and nature). In each of these seven systems, companies that have a big role to play in hindering or advancing progress towards a sustainable future are identified as ‘keystone’ companies. WBA then develops a publicly available methodology for each system (or component of a system), drawing on existing standards to identify relevant topics and associated metrics for companies to disclose against.
For organisations
Use this resource to:
- Benchmark: Large ‘keystone’ companies can compare their rank versus peers and understand how they are contributing to the seven system transformations WBA has identified. The publicly available WBA benchmarks draw on existing standards and methodologies to identify relevant topics and associated metrics for organisations to disclose against (e.g. the Climate and Energy Benchmark, which incorporates the sectoral decarbonisation approach developed by the SBTi).
For investors and financial institutions
Use this resource to:
- Benchmark: Assess underlying asset performance whilst reviewing the methodologies to understand the approach to scoring.
Integrating the Sustainable Development Goals into Corporate Reporting: A Practical Guide
Guidance on how to integrate the Sustainable Development Goals into reporting processes.
Use this resource to:
- Disclose: Use the guidance to disclose positive and negative contributions to the Sustainable Development Goals.
WBA Benchmark Methodologies
Benchmarks that rank companies based on their impact. The WBA recognises that transformations are needed to achieve sustainability across seven systems. In each of these seven systems, companies that have a big role to play in hindering or advancing progress towards a sustainable future are identified as ‘keystone’ companies. WBA then develops a publicly available methodology for each system (or component of a system), drawing on existing standards to identify relevant topics and associated metrics for companies to disclose against.
For organisations
Use this resource to:
- Identify sustainability topics: Find the methodology that corresponds best to the ‘system’ that the organisation operates within. WBA’s publicly available benchmark methodologies are developed through detailed research and public consultation, so an organisation can benefit from reviewing the list of topics in the relevant ‘system’ when identifying sustainability topics to measure.
For investors and financial institutions
Use this resource to:
- Identify: Understand the impact of (primarily) multinational companies across seven system transformations needed on the path to a sustainable economy and society.
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.
OECD Due Diligence Guidance for Responsible Business Conduct
Guidance that provides practical support to enterprises on the implementation of the OECD Guidelines for Multinational Enterprises by providing plain language explanations of its due diligence recommendations and associated provisions.
Use this resource to:
- Governance, strategy, and management approach: Assist enterprises with developing and strengthening their due diligence system, as well as processes related to impacts in operations, supply chains, and business relationships.