SASB standard-setting archive

As of August 2022, the International Sustainability Standards Board (ISSB) of the IFRS Foundation assumed responsibility for the SASB Standards. At that time, ongoing SASB Standards projects were transitioned to the ISSB.

This page contains (1) an archive of industry-based standard-setting materials from the ISSB’s stewardship of the SASB Standards from 2022 to present and (2) an archive of the SASB Standards Board’s standard-setting materials from 2012-2022.

Click on a Sector in the lists below to access the materials for each industry within that sector.

SASB Standards updates by the ISSB (2022-present)


Consumer Goods

Industries:
Apparel, Accessories & Footwear • Appliance Manufacturing • Building Products & Furnishings • E-Commerce • Household & Personal Products • Multiline and Specialty Retailers & Distributors • Toys & Sporting Goods

Apparel, Accessories & Footwear

Appliance Manufacturing

Building Products & Furnishings

E-Commerce

Household & Personal Products

Multiline and Specialty Retailers & Distributors

Toys & Sporting Goods

Extractives & Minerals Processing

Industries:
Coal Operations • Construction Materials • Iron & Steel Producers • Metals & Mining • Oil & Gas – Exploration & Production • Oil & Gas – Midstream • Oil & Gas – Refining & Marketing • Oil & Gas – Services

Coal Operations

Construction Materials

Iron & Steel Producers

Metals & Mining

Oil & Gas – Exploration & Production

Oil & Gas – Midstream

Oil & Gas – Refining & Marketing

Oil & Gas – Services

Financials

Industries:
Asset Management & Custody Activities • Commercial Banks • Consumer Finance • Insurance • Investment Banking & Brokerage • Mortgage Finance • Security & Commodity Exchanges

Asset Management & Custody Activities

Commercial Banks

Consumer Finance

Insurance

Investment Banking & Brokerage

Mortgage Finance

Security & Commodity Exchanges

Food & Beverage

Industries:
Agricultural Products • Alcoholic Beverages • Food Retailers & Distributors • Meat, Poultry & Dairy • Non-Alcoholic Beverages • Processed Foods • Restaurants • Tobacco

Agricultural Products

Alcoholic Beverages

Food Retailers & Distributors

Meat, Poultry & Dairy

Non-Alcoholic Beverages

Processed Foods

Restaurants

Tobacco

Health Care

Industries:
Biotechnology & Pharmaceuticals • Drug Retailers • Health Care Delivery • Health Care Distributors • Managed Care • Medical Equipment & Supplies

Biotechnology & Pharmaceuticals

Drug Retailers

Health Care Delivery

Health Care Distributors

Managed Care

Medical Equipment & Supplies

Infrastructure

Industries:
Electric Utilities & Power Generators • Engineering & Construction Services • Gas Utilities & Distributors • Home Builders • Real Estate • Real Estate Services • Waste Management • Water Utilities & Services

Electric Utilities & Power Generators

Engineering & Construction Services

Gas Utilities & Distributors

Home Builders

Real Estate

  • Note: The Real Estate SASB Standard Version 2023-06 contains only climate-related topics and metrics and therefore was not revised as part of the ISSB’s December 2023 updates. That Standard remains available on the Download Standards page.

Real Estate Services

Waste Management

Water Utilities & Services

Renewable Resources & Alternative Energy

Industries:
Biofuels • Forestry Management • Fuel Cells & Industrial Batteries • Pulp & Paper Products • Solar Technology & Project Developers • Wind Technology & Project Developers

Biofuels

Forestry Management

Fuel Cells & Industrial Batteries

Pulp & Paper Products

Solar Technology & Project Developers

Wind Technology & Project Developers

Resource Transformation

Industries:
Aerospace & Defense • Chemicals • Containers & Packaging • Electrical & Electronic Equipment • Industrial Machinery & Goods

Aerospace & Defence

Chemicals

Containers & Packaging

Electrical & Electronic Equipment

Industrial Machinery & Goods

Services

Industries:
Advertising & Marketing • Casinos & Gaming • Education • Hotels & Lodging • Leisure Facilities • Media & Entertainment • Professional & Commercial Services

Advertising & Marketing

Casinos & Gaming

Education

Hotels & Lodging

Leisure Facilities

Media & Entertainment

Professional & Commercial Services

Technology & Communications

Industries:
Electronic Manufacturing Services & Original Design Manufacturing • Hardware • Internet Media & Services • Semiconductors • Software & IT Services • Telecommunication Services

Electronic Manufacturing Services & Original Design Manufacturing

Hardware

Internet Media & Services

Semiconductors

Software & IT Services

Telecommunication Services

Transportation

Industries:
Air Freight & Logistics • Airlines • Auto Parts • Automobiles • Car Rental & Leasing • Cruise Lines • Marine Transportation • Rail Transportation • Road Transportation

Air Freight & Logistics

Airlines

Auto Parts

Automobiles

Car Rental & Leasing

Cruise Lines

Marine Transportation

Rail Transportation

Road Transportation

Document Descriptions

Development of the ISSB Updates

  • The October 2023 Blackline Documents were published in connection with the ISSB’s International Applicability of SASB Standards Project. These documents detail near-final versions of amendments to the non-climate-related contents of the SASB Standards in underline and strikethrough. The documents were made available for information purposes to allow stakeholders to familiarise themselves with the amendments prior to the issuance of the 2023-12 versions of the SASB Standards.
  • The Version 2023-06 Climate-related Updates were issued by the ISSB in June 2023 to align the climate-related disclosure topics and metrics in the SASB Standards with the industry-based guidance accompanying IFRS S2 Climate-related Disclosures.

Development of the SASB Standards (2012 – 2022)

SASB Standards were developed via a rigorous and transparent process that included evidence-based research; broad and balanced participation from companies, investors and subject matter experts; and oversight and approval from an independent Standards Board. Two primary governance documents guided the SASB Standards Board: the Conceptual Framework set out basic concepts, principles, definitions and objectives, while the Rules of Procedure established policies and practices in developing, issuing, and maintaining the Standards. An archive of board meetings and related documents is available here. As a complement to the governance of the SASB Standards Board, the SASB Standards Advisory Group was a committee of volunteer industry experts that provided ongoing feedback on the implementation of SASB standards and emerging sustainability issues.

Click on a Sector in the list below to access the provisional Standards for each industry within that sector, along with the relevant process documents for each Standard. This includes earlier versions of SASB Standards (called Provisional Standards), and documents related to the development of the provisional and codified Standards.

* Please note that some sector names contained in the documents below were revised in the process of updating the codified Standards and the Sustainable Industry Classification System® (SICS®): Consumer Goods (formerly Consumption II), Food & Beverage (formerly Consumption I), Extractives & Minerals Processing (formerly Non-Renewable Resources).

A timeline of the documents developed during each phase

For descriptions of each type of process document, see below.


Consumer Goods

Industries:
Apparel, Accessories & Footwear • Appliance Manufacturing • Building Products & Furnishings • E-Commerce • Household & Personal Products • Multiline and Specialty Retailers & Distributors • Toys & Sporting Goods

Post-Codification Standards Updates

Apparel, Accessories & Footwear

2018 Codified Standards

Apparel, Accessories & Footwear

Appliance Manufacturing

Building Products & Furnishings

E-Commerce

Household & Personal Products

Multiline and Specialty Retailers & Distributors

Toys & Sporting Goods

Development of the Codified Standards

Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary

Development of the Provisional Standards – published June 2015

Provisional Standards
Industry Research Briefs
Responses to Public Comments
Public Comment Letters
Exposure Draft of the Provisional Standards
Standards Outcome Report Supplement
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants

Extractives & Minerals Processing

Industries:
Coal Operations • Construction Materials • Iron & Steel Producers • Metals & Mining • Oil & Gas – Exploration & Production • Oil & Gas – Midstream • Oil & Gas – Refining & Marketing • Oil & Gas – Services

Post-Codification Standards Updates

Coal Operations

Metals & Mining

2018 Codified Standards

Coal Operations

Construction Materials

Iron & Steel Producers

Metals & Mining

Oil & Gas – Exploration & Production

Oil & Gas – Midstream

Oil & Gas – Refining & Marketing

Oil & Gas – Services

Development of the Codified Standards

Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary

Development of the Provisional Standards – published June 2014

Provisional Standards
Industry Research Briefs
Responses to Public Comments
Public Comment Letters
Exposure Draft of the Provisional Standards
Standards Outcome Report Supplement
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants

Industries:
Coal Operations • Construction Materials • Iron & Steel Producers • Metals & Mining • Oil & Gas – Exploration & Production • Oil & Gas – Midstream • Oil & Gas – Refining & Marketing • Oil & Gas – Services

Development of the Codified Standards

Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary

Development of the Provisional Standards – published June 2014

Provisional Standards
Industry Research Briefs
Responses to Public Comments
Public Comment Letters
Exposure Draft of the Provisional Standards
Standards Outcome Report Supplement
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants

Financials

Industries:
Asset Management & Custody Activities • Commercial Banks • Consumer Finance • Insurance • Investment Banking & Brokerage • Mortgage Finance • Security & Commodity Exchanges

Post-Codification Standards Updates

Asset Management & Custody Activities

2018 Codified Standards

Asset Management & Custody Activities

Commercial Banks

Consumer Finance

Insurance

Investment Banking & Brokerage

Mortgage Finance

Security & Commodity Exchanges

Development of the Codified Standards

Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary

Development of the Provisional Standards – published February 2014

Provisional Standards
Industry Research Briefs
Responses to Public Comments
Public Comment Letters (First Period, Second Period)
Exposure Draft of the Provisional Standards
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants

Food & Beverage

Industries:
Agricultural Products • Alcoholic Beverages • Food Retailers & Distributors • Meat, Poultry & Dairy • Non-Alcoholic Beverages • Processed Foods • Restaurants • Tobacco

Post-Codification Standards Updates

2018 Codified Standards

Agricultural Products

Alcoholic Beverages

Food Retailers & Distributors

Meat, Poultry & Dairy

Non-Alcoholic Beverages

Processed Foods

Restaurants

Tobacco

Development of the Codified Standards

Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary

Development of the Provisional Standards – published September 2015

Provisional Standards
Industry Research Briefs
Responses to Public Comments
Public Comment Letters
Exposure Draft of the Provisional Standards
Standards Outcome Report Supplement
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants

Health Care

Industries:
Biotechnology & Pharmaceuticals • Drug Retailers • Health Care Delivery • Health Care Distributors • Managed Care • Medical Equipment & Supplies

Post-Codification Standards Updates

2018 Codified Standards

Biotechnology & Pharmaceuticals

Drug Retailers

Health Care Delivery

Health Care Distributors

Managed Care

Medical Equipment & Supplies

Development of the Codified Standards

Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary

Development of the Provisional Standards – published July 2013

Provisional Standards
Industry Research Briefs
Responses to Public Comments (See Appendix I)
Public Comment Letters
Exposure Draft of the Provisional Standards
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants

Infrastructure

Industries:
Electric Utilities & Power Generators • Engineering & Construction Services • Gas Utilities & Distributors • Home Builders • Real Estate • Real Estate Services • Waste Management • Water Utilities & Services

Post-Codification Standards Updates

2018 Codified Standards

Electric Utilities & Power Generators

Engineering & Construction Services

Gas Utilities & Distributors

Home Builders

Real Estate

Real Estate Services

Waste Management

Water Utilities & Services

Development of the Codified Standards

Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary

Development of the Provisional Standards – published March 2016

Provisional Standards
Industry Research Briefs
Responses to Public Comments
Public Comment Letters
Exposure Draft of the Provisional Standards
Standards Outcome Report Supplement
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants

Renewable Resources & Alternative Energy

Industries:
Biofuels • Forestry Management • Fuel Cells & Industrial Batteries • Pulp & Paper Products • Solar Technology & Project Developers • Wind Technology & Project Developers

Post-Codification Standards Updates

2018 Codified Standards

Biofuels

Forestry Management

Fuel Cells & Industrial Batteries

Pulp & Paper Products

Solar Technology & Project Developers

Wind Technology & Project Developers

Development of the Codified Standards

Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary

Development of the Provisional Standards – published December 2015

Provisional Standards
Industry Research Briefs
Responses to Public Comments
Public Comment Letters
Exposure Draft of the Provisional Standards
Standards Outcome Report Supplement
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants

Resource Transformation

Industries:
Aerospace & Defense • Chemicals • Containers & Packaging • Electrical & Electronic Equipment • Industrial Machinery & Goods

Post-Codification Standards Updates

2018 Codified Standards

Aerospace & Defence

Chemicals

Containers & Packaging

Electrical & Electronic Equipment

Industrial Machinery & Goods

Development of the Codified Standards

Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary

Development of the Provisional Standards – published March 2014

Provisional Standards
Industry Research Briefs
Responses to Public Comments
Public Comment Letters
Exposure Draft of the Provisional Standards
Standards Outcome Report Supplement
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants

Services

Industries:
Advertising & Marketing • Casinos & Gaming • Education • Hotels & Lodging • Leisure Facilities • Media & Entertainment • Professional & Commercial Services

Post-Codification Standards Updates

2018 Codified Standards

Advertising & Marketing

Casinos & Gaming

Education

Hotels & Lodging

Leisure Facilities

Media & Entertainment

Professional & Commercial Services

Development of the Codified Standards

Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary

Development of the Provisional Standards – published December 2014

Provisional Standards
Industry Research Briefs
Responses to Public Comments
Public Comment Letters
Exposure Draft of the Provisional Standards
Standards Outcome Report Supplement
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants

Technology & Communications

Industries:
Electronic Manufacturing Services & Original Design Manufacturing • Hardware • Internet Media & Services • Semiconductors • Software & IT Services • Telecommunication Services

Post-Codification Standards Updates

2018 Codified Standards

Electronic Manufacturing Services & Original Design Manufacturing

Hardware

Internet Media & Services

Semiconductors

Software & IT Services

Telecommunication Services

Development of the Codified Standards

Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary

Development of the Provisional Standards – published April 2014

Provisional Standards
Industry Research Briefs
Responses to Public Comments
Public Comment Letters
Exposure Draft of the Provisional Standards
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants

Transportation

Industries:
Air Freight & Logistics • Airlines • Auto Parts • Automobiles • Car Rental & Leasing • Cruise Lines • Marine Transportation • Rail Transportation • Road Transportation

Post-Codification Standards Updates

2018 Codified Standards

Air Freight & Logistics

Airlines

Auto Parts

Automobiles

Car Rental & Leasing

Cruise Lines

Marine Transportation

Rail Transportation

Road Transportation

Development of the Codified Standards

Summary of Public Comments
Public Comment Letters
Exposure Draft of Proposed Changes to the Provisional Standards
Basis for Conclusions on Proposed Changes to the Provisional Standards
Technical Agenda
Consultation Summary

Development of the Provisional Standards – published September 2014

Provisional Standards
Industry Research Briefs
Responses to Public Comments
Public Comment Letters
Exposure Draft of the Provisional Standards
Standards Outcome Report Supplement
Standards Outcome Report
Standards Council Process Review
Industry Working Group Due Process Report
Industry Working Group Participants

Document Descriptions

Development of the 2018 Codified Standards and Post-Codification Standards Updates

  • The Public Comments Letters and Summary of Public Comments are provided for transparency and public insight into the extent and nature of the comments received on the Exposure Drafts of the Proposed Changes to the Provisional Standards.
  • The Exposure Drafts of the Proposed Changes to the Provisional Standards reflect proposed changes to the provisional Standards for all industries. They were published for public review between October 2, 2017-January 31, 2018.
  • The Basis for Conclusions accompanies the Exposure Drafts for each respective industry. The document provides an explanation and rationale for each proposed update reflecting the SASB staff’s considerations in developing the proposed update from the 2017 Technical Agenda.
  • The Technical Agenda comprises items that may be appropriate to address for updates to the provisional Standards. The items included in the Technical Agenda received significant supporting evidence or market feedback from stakeholders during the prior consultation period between Q4 2016-Q1 2017.
  • The Consultation Summary comprises the results from SASB’s six-month consultation period conducted between Q4 2016-Q1 2017. During the consultation period, the SASB staff gathered feedback from stakeholders regarding the materiality of topics and usefulness of the metrics in the provisional Standards.
  • The Recommended Changes document identifies changes the SASB Standards Board recommends that the ISSB carries forward after the transition of oversight of the SASB Standards to the ISSB on August 1, 2022.

Development of the Provisional Standards

  • The Provisional Standards reflect the set of 79 Industry Standards across 10 sectors that were published sequentially by sector between July 2013-March 2016. The provisional Standards were published to seek feedback from stakeholders on the relevance and decision-usefulness of the Standards and the feasibility and cost-effectiveness of their implementation.
  • The Industry Research Briefs accompanied each respective provisional Industry Standard. Each brief provides evidence for the financially material sustainability topics included in the respective provisional Industry Standard.
  • The Public Comments Letters and Responses to Public Comments are provided for transparency and public insight into the extent and nature of the comments received on the Exposure Drafts of the Provisional Standards, as well as SASB staff’s response to the comments.
  • The Exposure Drafts of the Provisional Standards were published for public review and feedback during 90-day public comment periods for each sector.
  • The Standards Outcome Report documents the framework used by the SASB Standards Council to review and arrive at recommendations on the comments received from the Industry Working Groups (IWG) for each sector. The Standards Outcome Report Supplement contains the comments received from the IWGs.
  • The Standards Council Process Review summarizes the opinion of the SASB Standards Council on the Standards development activities associated with the development of each sector’s provisional Industry Standards.
  • The Industry Working Group Due Process Report outlines the Industry Working Group (IWG) process, including the recruitment process, composition of members, and feedback from IWG members received for each respective sector.
  • The Industry Working Group Participants document lists all individuals who participated publicly on the industry working group for each respective sector. The participants contributed as individuals, and not as representatives of their present or past companies.