> ## Content Index
> Fetch the complete content index at: https://lemu-web.prie.to/pt/llms.txt
> Use this file to discover other available public pages before exploring further.

# SASB
- URL: https://lemu-web.prie.to/pt/docs/alphabet/sasb/
- Published: 2025-08-29T17:18:00.000Z
- Updated: 2026-10-12T16:13:48.000Z
- Description: The Sustainability Accounting Standards Board (SASB) developed industry-specific standards to help businesses disclose financially material sustainability information to investors. In 2021, SASB merged into the Value Reporting Foundation, which later consolidated into the IFRS Foundation.
- Author: Lemu
- Tags: Alphabet, #docs-col, #group-s

## Sustainability Accounting Standards Board

The SASB was established to provide a consistent set of standards for reporting on environmental, social, and governance ([ESG](https://lemu-web.prie.to/pt/docs/alphabet/esg/)) issues that are financially material to investors. Unlike broad sustainability frameworks, SASB created industry-specific standards (77 in total) tailored to sectors ranging from extractives to financials. In 2021, SASB was merged into the Value Reporting Foundation, which then became part of the IFRS Foundation in 2022\. Today, SASB Standards continue to be maintained by the International Sustainability Standards Board ([ISSB](https://lemu-web.prie.to/pt/docs/alphabet/issb/)).

| **Type**           | Non-profit standards organisation (now consolidated under IFRS Foundation) |
| ------------------ | -------------------------------------------------------------------------- |
| **Jurisdiction**   | Global                                                                     |
| **Sector / Focus** | Corporate sustainability disclosure, ESG reporting                         |

### Established / Active Since

2011 (merged 2021; consolidated 2022)

### Maintained By / Organised By

Originally SASB; now [ISSB](https://lemu-web.prie.to/pt/docs/alphabet/issb/) under IFRS Foundation

### Official Resources

- [http://sasb.org](http://sasb.org/?ref=lemu-web.prie.to)
- [http://ifrs.org/sustainability](http://ifrs.org/sustainability?ref=lemu-web.prie.to)

### Cross-Mapping with Lemu

- SASB Standards are now maintained under the [**ISSB**](https://lemu-web.prie.to/pt/docs/alphabet/issb/) (International Sustainability Standards Board), which consolidates SASB with other frameworks into the IFRS sustainability disclosure standards.