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The SASB Standards are reporting standards that provide industry-specific disclosure topics and associated metrics for measuring performance across 26 General Issue Categories (or sustainability topics). Management or mismanagement of performance on these sustainability topics may create, preserve or erode value for a typical organisation in a given industry over time.

Use this resource for the following Actions of Impact Management:

• Communicate: 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.

Reporting standards designed to help organisations understand and disclose their impacts in a way that meets the needs of multiple stakeholders. These standards are arranged by a set of Universal Standards that apply to all organisations, and 35 Topic Standards that contain disclosures for impacts related to economic, environmental and social topics.

Use this resource to:

• Measure, assess and value: The standards themselves provide guidance on selecting metrics to report. Using standardised metrics helps the organisation and its stakeholders compare performance with others.
• Communicate: Report to all stakeholders on ‘material topics’ that reflect the organisation’s most significant impacts.

Research on impact valuation published in the form of case studies and white papers. Specific illustrative examples are provided for product impact.

Use this resource to:

• Learn about key considerations when monetising impact, using publicly available information on companies.

GRI is developing standards for 40 sectors to compliment their current topic standards.

Use this resource to:

• Identify: Identify sustainability topics to measure using the list of topics listed for each Sector Standard.
• Measure, assess and value: Identify metrics to measure for each significant topic. The standards themselves provide guidance on selecting metrics to report.
• Communicate: Report to all stakeholders on ‘material topics’ that reflect the organisation’s most significant impacts. The Sector Standards are a helpful starting point for identifying likely significant impacts.

Forthcoming: Standard and guidance on how to apply the second of SVI’s Social Value Principles.

Use this resource to:

• Measure, assess and value: Design custom metrics. This practice standard builds on Part 1, which outlines how to design custom metrics to measure a ‘well-defined’ outcome.