SASB Standards (ISSB Integrated)
The Sustainability Accounting Standards Board (SASB) Standards identify the subset of environmental, social, and governance issues most relevant to financial performance in 77 industries. Now maintained by the IFRS Foundation as part of ISSB standards, SASB Standards provide industry-specific disclosure topics and metrics.
Domains
ISSB Integration (IFRS S1/S2)
Leadership and Governance
Business Model and Innovation
Human Capital
Social Capital
Frequently Asked Questions
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