SASB Metrics
What SASB Metrics covers.
SASB Standards identify the sustainability topics most likely to affect the financial performance of a company in each of 77 industries. Now maintained by the IFRS Foundation as part of the International Sustainability Standards Board (ISSB), SASB provides the industry-specific backbone for investor-grade sustainability disclosure. Unlike GRI's broad stakeholder approach, SASB is laser-focused on financial materiality: the ESG factors that actually move stock prices, affect loan covenants, or influence enterprise value.
What makes it distinctive.
- 01Industry-specific standards covering 77 industries across 11 sectors: no one-size-fits-all
- 02Focus on financially material issues that affect enterprise value and investment decisions
- 03Designed for investor decision-making, now integrated into ISSB's IFRS S1 and S2 standards
- 04Evidence-based approach: each metric was selected through analysis of regulatory trends, industry norms, and financial impact
The disclosures we surface.
Gross global Scope 1 emissions (metric tonnes CO₂e), emissions management strategy, and Scope 1 emissions from specific operations like flaring, venting, and fugitive releases.
Total energy consumed (GJ), percentage grid electricity, percentage renewable. Critical for energy-intensive industries like manufacturing and data centers.
Number of data breaches, percentage involving personally identifiable information (PII), and description of data security and privacy management approach.
Total recordable incident rate (TRIR), fatality rate, near-miss frequency rate. Particularly material for construction, mining, and manufacturing.
Percentage of gender and racial/ethnic diversity at management level and across the total workforce. Pay equity ratios.
Amount of political contributions, anti-corruption training coverage, monetary losses from legal proceedings related to anti-competitive behavior.
Who needs it.
SASB is essential if you have investors, are preparing for an IPO, or if your enterprise customers use ESG ratings providers (like MSCI, Sustainalytics, or ISS) that rely heavily on SASB-aligned data. It's also critical if you operate in a sector where specific ESG risks are financially material, for example data privacy for tech companies, water management for beverages, or supply chain labor for retail.
Where it fits in 2026.
In June 2023, the ISSB issued its first two standards (IFRS S1 and S2), which incorporate SASB's industry-specific approach. Over 20 jurisdictions are now adopting or considering ISSB standards, making SASB metrics increasingly mandatory rather than voluntary. The SEC's proposed climate disclosure rules also reference SASB as a recognized framework for identifying material ESG topics.
How we map your data.
We identify which of the 77 SASB industry standards applies to your company based on your sector classification, then map your submitted data to the relevant disclosure topics. Your report highlights which SASB metrics your data covers and which ones represent gaps, helping you prioritize data collection for investor-ready reporting.