SASB Alignment

Framework Alignment is only available to Premium & Enterprise subscription packages. If alignment with global frameworks/standards is important to you, contact support@greenbusinessbenchmark.com to upgrade your subscription.

Framework Description

The Sustainability Accounting Standards Board (SASB) framework is designed to help businesses identify, manage, and communicate sustainability-related risks and opportunities to their stakeholders. SASB provides 77 industry guidelines, providing a set of disclosure topics and metrics that are industry-specific for each, enabling companies to report on their sustainability performance consistently and comparably.

Categories/Subcategories

SASB organizes its framework by industry, which includes a set of specific disclosure topics that cover a wide range of sustainability issues that are relevant to each industry. The disclosure topics are organized by broad sustainability dimension and broken down further into subcategories. Some common categories across industries are:

Environment	Social Capital	Human Capital	Business Model & Innovation	Leadership & Governance
GHG Emissions	Human Rights and Community Relations	Labor Practices	Product Design & Lifecycle Management	Business Ethics
Air Quality	Customer Privacy	Employee Health & Safety	Business Model Resilience	Competitive Behavior
Water & Wastewater Management	Data Security	Employee Engagement, Diversity, & Inclusion	Supply Chain Management	Management of the Legal & Regulatory Environment
Waste & Hazardous Waste Management	Access & Affordability		Materials Sourcing & Efficiency	Critical Incident Risk Management
Ecological Impacts	Product Quality & Safety Customer Welfare		Physical Impacts of Climate Change	Systematic Risk Management
	Selling Practices & Product Labeling

How SASB Applies to Business

SASB enables organizations to identify and prioritize sustainability issues that are most significant to them while tracking their progress through clear metrics, benchmarks, and roadmapping. It also aids organizations in communicating their sustainability performance to investors and stakeholders in a standardized and transparent way, leading to more informed decisions. Reporting this information can help to better understand and manage risks that are related to compliance, financials, supply chain, environment, and reputation.

GBB/SASB Alignment

Even though SASB is focused on the disclosure of these topics and GBB is focused on integrating sustainability practices, GBB initiatives complement the SASB framework by providing organizations with practical tools and guidance to improve their sustainability performance, enhance stakeholder engagement, and meet disclosure requirements. For example, by implementing GBB recommendations, such as energy efficiency measures, waste reduction strategies, or employee engagement programs, businesses can set their performance targets aligned with SASB disclosure topics.

Within the platform, you will see a "SASB" tag in the initiative table under "Frameworks" if that initiative aligns with the SASB standards. If you hover over the tag, you will see a pop-up with the specific category and subcategory it aligns with.