LAYER 2 · Sustainability reporting & disclosure
SASB Standards – Industry-based Standards
The SASB Standards comprise 77 industry standards identifying the sustainability topics likely to affect financial performance in each industry, with matching accounting metrics. SASB is now maintained by the ISSB and is a key reference when applying IFRS S1. Companies use it to focus on the few topics that matter most to investors.
Criteria used by FTS Impact Lab
In the Assess tool you can check your initiative against each criterion below (met, partly met, not met, not applicable).
- The company's industry is identified in the SICS classification
- The industry's material disclosure topics are selected
- Data exists for each topic's accounting metrics
- Activity metrics (output, customers…) are reported for comparability
- Data has a clear, verifiable calculation method
Example indicators to track
- Industry SASB topics with data
- Energy or water intensity per unit of output
- Safety incident rate per 200,000 hours worked
FTS Impact Lab refers to this framework for analysis and advice. Results are not a certification or an official conformity assessment.