An independent non-profit, SASB develops reporting standards that enable businesses worldwide to identify, manage and communicate financially-material sustainability information to investors. Through its foundation, SASB also provides education and resources that help advance the use of these industry-specific standards and metrics.

• SASB helps businesses benefit from greater transparency, better risk management, improved long-term performance and a healthier, more valuable brand.

• SASB helps investors benefit from environmental, social and governance (ESG) and other sustainability data that is comparable, consistent, and financially material -- empowering them to make better investment and voting decisions.

Since SASB standards focus on financially material issues, they can be used to meet disclosure requirements for public regulatory financial filings. However, other companies will opt to disclose this data in different ways, for example, in a sustainability report, on their website, or in an annual report.