How are SASB standards organized?

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SASB standards are organized by industry sector. This means the topics measured and the accounting metrics provided are tailored to what’s financially material for a specific kind of business, rather than to where the company operates, what it sells, or how big it is. This sector-focused structure helps ensure disclosures are relevant to investors and comparable among peers within the same industry, since different industries face different sustainability risks and opportunities.

To illustrate, the same broad concept of “environmental, social, and governance” considerations may matter a lot in energy or utilities (like emissions, water use, or grid resilience) but look very different for a financial services or tech company (such as data privacy, access to services, or fiduciary governance). That’s why the SASB Materiality Map and the sector-specific standards organize topics and metrics around the particular realities of each industry.