SASB

SASB (Sustainability Accounting Standards Board) is an organization that develops guidelines for companies to measure and disclose their environmental, social, and governance (ESG) performance. These standards help companies report on issues like climate change, human rights, and ethical practices in a standardized way, making it easier for investors to assess a company's sustainability efforts and risks. SASB’s goal is to promote transparency and enable better decision-making by providing relevant, comparable, and reliable sustainability information that can influence investment and business strategies.