SASB Standards Taxonomy
About
The SASB Standards Taxonomy includes elements for tagging sustainability-related financial information prepared in accordance with the SASB Standards. These elements enable a company to tag information about its sustainability-related risks and opportunities in its general purpose financial reports. Tagging makes the information computer-readable, enabling investors to extract, compare and analyse it more efficiently—and in a digital format.
The SASB Standards Taxonomy is designed for use by preparers that are applying IFRS Sustainability Disclosure Standards in conjunction with the IFRS Sustainability Disclosure Taxonomy and by preparers that are applying the SASB Standards independently of IFRS Sustainability Disclosure Standards.
Updates
In 2024, the International Sustainability Standards Board (ISSB) updated the SASB Standards Taxonomy to reflect the June 2023 and December 2023 amendments to the SASB Standards. The update also facilitated consistency between the SASB Standards Taxonomy and other IFRS digital taxonomies, including the IFRS Sustainability Disclosure Taxonomy.
In the future, the ISSB will issue updates to the SASB Standards Taxonomy when it issues new or amended SASB Standards that affect SASB Standards Taxonomy content. Updates may also be released to reflect improvements to the SASB Standards Taxonomy’s general content or technology.
Download the SASB Standards Taxonomy and supplemental materials
- Taxonomy package: SASB Standards Taxonomy 2024*
- 2024 Updates to the SASB Standards Taxonomy (PDF)
- SASB Standards Taxonomy – Version 2022-07-21 (Deprecated)
- SASB XBRL Taxonomy – Version 2021-08-23 (Deprecated)
* The ISSB issued the 2024 update to the SASB Standards Taxonomy on 28 October 2024. On 7 November the SASB Taxonomy was updated to remove standard labels from six typed dimension elements in order to maximize package compatibility with taxonomy software.
Taxonomy viewer
The XBRL taxonomy files for all IFRS digital taxonomies, including the SASB Standards Taxonomy, can be browsed by using various freely available taxonomy viewers.
Examples of well-known taxonomy viewers include:
These examples are not intended to be an endorsement of any software providers or platforms.
Give feedback
If you would like to provide feedback on the current version of the SASB Standards Taxonomy, please use the link below to do so.