Resource ID: INDIGO-ARES-0146
Link: https://www.sasb.org/
SASB standards enable businesses around the world to identify, manage and communicate financially-material sustainability information to their investors.
SASB has developed a complete set of 77 industry standards. In November 2018,
SASB published these standards, providing a complete set of globally applicable industry-specific standards which identify the minimal set of financially material sustainability topics and their associated metrics for the typical company in an industry.
These standards are explained graphically through our Materiality Map, are available for individual sector download and may be viewed through our complete Standards Navigator database. SASB staff and Standards Board followed a Conceptual Framework and Rules of Procedure to develop these standards, which are designed to be cost-effective for companies to implement and decision-useful to both companies and investors.
SASB provides an Engagement Guide for investors to consider questions to discuss with companies regarding financially material issues as well as an Implementation Guide (update in early 2019) for companies which explains issues and approaches to consider when implementing SASB standards.
Impact goal: SDG oriented, Sustainability eco
Internal/external: External, Internal
Leader: SASB
Method: Observation, Operational data
Output format: Ordinal, Agnostic, Qualitative only, Monetary valuation, Quant but no index, Non monetary quant index
Scale: Micro
Sourcing: Self driven
Time frame: Ongoing, Retrospective
Type: Reporting standards
Used in sectors: Csr, Impact investing, Social enterprises, Sustainability eco
Who: Private sector
INDIGO data are shared for research and policy analysis purposes. INDIGO data can be used to support a range of insights, for example, to understand the social outcomes that projects aim to improve, the network of organisations across projects, trends, scales, timelines and summary information. The collaborative system by which we collect, process, and share data is designed to advance data-sharing norms, harmonise data definitions and improve data use. These data are NOT shared for auditing, investment, or legal purposes. Please independently verify any data that you might use in decision making. We provide no guarantees or assurances as to the quality of these data. Data may be inaccurate, incomplete, inconsistent, and/or not current for various reasons: INDIGO is a collaborative and iterative initiative that mostly relies on projects all over the world volunteering to share their data. We have a system for processing information and try to attribute data to named sources, but we do not audit, cross-check, or verify all information provided to us. It takes time and resources to share data, which may not have been included in a project’s budget. Many of the projects are ongoing and timely updates may not be available. Different people may have different interpretations of data items and definitions. Even when data are high quality, interpretation or generalisation to different contexts may not be possible and/or requires additional information and/or expertise. Help us improve our data quality: email us at indigo@bsg.ox.ac.uk if you have data on new projects, changes or performance updates on current projects, clarifications or corrections on our data, and/or confidentiality or sensitivity notices. Please also give input via the INDIGO Data Definitions Improvement Tool and INDIGO Feedback Questionnaire.