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
What companies report against it.
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.
Our free ESG Scorecard collects some related figures, listed under How we map your data, below.
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 IFRS S1 and S2. IFRS S1 requires companies to consider the SASB Standards when identifying sustainability risks and opportunities, which keeps SASB in use as ISSB adoption spreads: the IFRS Foundation's September 2026 update lists more than 45 jurisdictions on the way to adopting ISSB Standards. In the US, the SEC's 2024 climate disclosure rule never took effect: it was stayed during litigation, and in May 2026 the SEC proposed rescinding it.
How we map your data.
The free ESG Scorecard does not score SASB. SASB metrics differ by industry, and the scorecard asks every company for the same 20 metrics, so its report notes SASB without a coverage percentage. The figures it collects that SASB topics draw on (energy use and renewable share, total emissions, women and minority representation, and whether you have data privacy and anti-corruption programs) are the starting point for a sector-specific SASB mapping. For a carbon figure computed from your accounting ledger, see the Carbon Draft.
Need emissions computed from your ledger? The Carbon Draft calculates Scope 1 and 2 from your accounting export, and Scope 3 on the Complete tier. Its Disclosure-Aligned tier adds a framework table covering the GHG Protocol, CDP Climate, CSRD/ESRS E1 and California SB-253; it does not map to SASB.