the Sustainability Accounting Standards Board (SASB)

The Sustainability Accounting Standards Board (SASB) is an organization that develops industry-specific guidelines to help companies disclose their environmental, social, and governance (ESG) impacts and risks. Its standards enable investors to assess a company's sustainability performance alongside financial metrics, promoting transparency and informed decision-making. By focusing on financially material issues, SASB aims to integrate sustainability considerations into mainstream financial reporting, encouraging companies to operate responsibly while providing clear, comparable information to stakeholders.