What Are the SASB Standards?

goProdigii licenses and applies the Sustainability Accounting Standards Board (SASB) Materiality Map® and full Standards in all of our work.  A wide range of constituencies—including investors, companies, policy makers, regulators, NGOs, and civil society—use corporate sustainability reporting to inform a wide range of decisions.

SASB connects businesses and investors on the financial impacts of sustainability. SASB Standards enable businesses around the world to identify, manage, and communicate financially material sustainability information to investors. SASB Standards are industry-specific and are designed to be decision-useful for investors and cost-effective for companies. They are developed using a process that is evidence based and market informed.

Watch this short video for a brief overview of SASB standards.


A dynamic ecosystem of organizations has evolved to meet these various information needs.


These disclosure standards and frameworks, including SASB’s, are the foundation of this ecosystem. They facilitate the disclosure of comparable, consistent, and reliable ESG information. Using this approach, Information, Communication and Technology Companies, like goProdigii data providers and rating agencies can build tools, analytics, and resources for the capital markets.

SASB Standards are maintained under the auspices of the Value Reporting Foundation, a global nonprofit organization that offers a comprehensive suite of resources designed to help businesses and investors develop a shared understanding of enterprise value—how it is created, preserved, or eroded. The resources—including Integrated Thinking Principles, the Integrated Reporting Framework, and SASB Standards—can be used alone or in combination with other reporting frameworks, such as The Global Reporting Initiative (GRI), CDP (formerly the Carbon Disclosure Project), The Climate Disclosure Standards Board (CDSB), the Task Force on Climate-related Financial Disclosures (TCFD) and SASB’s sister company, The International Integrated Reporting Council (IIRC).

To download any of the 77 industry-specific standards, or learn more about SASB, please visit SASB.org.