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The mission of SASB is to develop and disseminate sustainability accounting standards that help public corporations disclose material, decision-useful information to investors. That mission is accomplished through a rigorous process that includes evidence-based research and broad, balanced stakeholder participation.
- The Sustainability Accounting Standards Board is an independent 501(c)3 non-profit.
- Through 2016, SASB is developing sustainability accounting standards for approximately 80 industries in 10 sectors.
- SASB standards are designed for the disclosure of material sustainability information in mandatory SEC filings, such as Form 10-K and 20-F.
- SASB is also an ANSI-accredited standards developer. Accreditation by ANSI signifies that SASB’s procedures to develop standards meet ANSI’s requirements for openness, balance, consensus, and due process.
- SASB is not affiliated with FASB, GASB, IASB or any other accounting standards boards.
For more information about the principles, processes, and definitions relevant to SASB’s standards-setting process, please read our Conceptual Framework.