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Regulatory Frameworks & Reporting Standards 5 min read

What is SASB? Definition and Context

Credibility Check & Framework Comparison

To ensure absolute regulatory accuracy and reliability, we verify definitions across leading international frameworks before presenting our synthesized SME context.

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Value Reporting Foundation / IFRS

"The Sustainability Accounting Standards Board, providing industry-specific ESG disclosure standards for financial communication."
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ISSB

"The standard-setting body that integrated SASB to guide industry-specific metrics under IFRS S1 and S2."
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EFRAG

"A major reporting framework reference, used by EFRAG to align sector-specific disclosures under the ESRS."

ExecutESG Consolidated Definition

SASB

The Sustainability Accounting Standards Board (SASB) provides industry-specific standards that identify the subset of environmental, social, and governance (ESG) issues most relevant to financial performance in 77 distinct industries.

Characteristics:

  • Tailored metrics for specific sectors (e.g., software, transport, chemicals).
  • Focuses strictly on financial materiality.
  • Now merged into the IFRS Foundation/ISSB.

SME Relevance & B2B Inbound Action:

Identify your sector-specific SASB indicators during setup. ExecutESG uses SASB industry definitions to customize your Double Materiality Assessment (DMA) automatically.

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