
Sustainability Accounting Standards Board
The Sustainability Accounting Standards Board (SASB) is an organization that develops and maintains standards for companies to disclose their sustainability performance. It focuses on helping businesses report on environmental, social, and governance (ESG) factors in a way that is comparable and useful for investors. By providing clear guidelines, SASB aims to improve transparency in how companies manage their impact on society and the environment, allowing stakeholders to make informed decisions. The goal is to integrate sustainability into the financial reporting process, thereby promoting responsible business practices and long-term value creation.