SASB – Sustainability Accounting Standards Board is a voluntary reporting framework that identifies and provides guidance for sustainability-based topics within an industry and translates them to financially material information that can be used to make better investment decisions.
This Brief contains straightforward information to equip MBA students and practitioners with the answers to basic questions about SASB: Who does the standard apply to? What does it take to meet the standard? What are current gaps to implementation? How does it strengthen sustainable impact?
View all ESG Standard Briefs here.
Dan Gadigian, Cathy Clark, Carrie Gonnella
November 2022