SASB Standards archive site
In August 2022, the International Sustainability Standards Board (ISSB) of the IFRS Foundation assumed responsibility for the SASB Standards. The ISSB has committed to maintain, enhance and evolve the SASB Standards and encourages preparers and investors to continue to use the SASB Standards.
This website contains an archive of the SASB Standards and other archival information. This site is not regularly updated or maintained.
For the most up to date information please visit the SASB pages on the IFRS website or to access the SASB Standards visit the SASB Standards Navigator.
SASB standard-setting archive
As of August 2022, the International Sustainability Standards Board (ISSB) of the IFRS Foundation assumed responsibility for the SASB Standards. At that time, ongoing SASB Standards projects were transitioned to the ISSB.
Governance archive
In 2017, SASB transitioned to a two-tier governance structure. This structure included a board of directors (“the SASB Foundation Board”) and a standards-setting board (“the SASB Standards Board”). The SASB Standards Board developed, issued, and maintained the SASB Standards. The SASB Foundation Board oversaw the strategy, finances, and operations of the organisation, and appointed the members of the SASB Standards Board. The SASB Foundation Board was not involved in setting standards, but it was responsible for overseeing the SASB Standards Board’s compliance with the organization’s due process requirements.
SASB Standards projects archive
When the Value Reporting Foundation merged with the IFRS Foundation in August 2022, all active SASB Standards projects were transferred from the SASB Standards Board to the IFRS Foundation. The International Sustainability Standards Board (ISSB) is considering these projects in its 2024-2026 work plan through its enhancing of the SASB Standards and within its research projects on biodiversity, ecosystems and ecosystem services and human capital. For historical information on each project, please visit the project pages linked below. For a description of the process underlying the SASB Standards, please visit the Standard-Setting Process page.