Global Use of SASB Standards
This page provides an overview of key statistics related to support for and use of SASB Standards around the world.
The SASB Standards help companies identify and disclose material information about sustainability-related risks and opportunities in the absence of specific IFRS Sustainability Disclosure (ISSB) Standards. They are also a useful tool for getting started with the IFRS Sustainability Disclosure (ISSB) Standards.
Most numbers are updated on a quarterly basis – for more detail, please see the bottom of this page.
Investor and market support • Company use • Standards downloads
• Involvement in standard-setting input • Education
Investor and market support
Investor support of the SASB Standards comes in many forms, including the ISSB Investor Advisory Group, the IFRS Sustainability Alliance and licensing. 310 institutional investors—representing $87T AUM and 27 markets—support and/or use the SASB Standards to inform their investment decision-making.
Many types of market participants, including companies, advisors and others, support and use the SASB Standards by becoming members of the IFRS Sustainability Alliance and/or licensing the SASB Standards.
ISSB Investor Advisory Group
Total current members: 65
Assets under management: 74T+ USD
Markets represented: 14
IFRS Sustainability Alliance
Total current member organisations: 402 (197 investors)
Assets under management: 61T USD
39 markets represented
Licensing organisations
Total current licensees: 402 (239 investors)
Markets represented: 33
Company use
The number of companies using SASB Standards continues to increase. SASB Standards reporters refers to companies who have disclosed SASB Standards metrics in public company communications.
Number of unique reporting companies, by year
SASB Standards reporters
Unique SASB Standards reporters since 2022: 3862
Unique SASB Standards reporters since 2022 in S&P Global 1200: 917
84 jurisdictions represented
Unique reporters are tracked over a two-year period because many companies prepare sustainability reports every other year.
Unique SASB Standards reporters 2024 YTD: 2530
Unique SASB Standards reporters 2024 YTD in S&P Global 1200: 631
75 jurisdictions represented
SASB Standards downloads
Interest in the SASB Standards has skyrocketed, with thousands of professionals downloading the Standards.
1.3M Standards downloads
170 countries represented
Involvement in standard-setting input
SASB Standards Advisory Group (SAG)
The SASB SAG was a standing committee of over 150 volunteer industry experts from corporations, financial institutions, and third parties from nearly 20 countries that provided ongoing feedback on the implementation and use of the SASB Standards, as well as emerging sustainability issues. Learn more here.
Feedback on the Provisional Standards
Thousands of corporate professionals, investors, and industry experts provided input on the standards.
Over the 6 years prior to the release of the standards in 2018:
Fundamentals of Sustainability Accounting (FSA) Credential
Notes:
- The information provided is for general reference purposes only.
- Due to differing update schedules, charts and text numbers may not always match. Please contact us for confirmation of most recent numbers.
- All monetary amounts are represented in US dollars.