March 3, 2025

New SASB Standards Navigator now available

SASB

The IFRS Sustainability team is pleased to announce that, with a single IFRS login, anyone can now access SASB Standards in both PDF and HTML formats, free of charge for non-commercial use, via the new SASB Standards Navigator.

Previously, accessing SASB Standards in PDF format required form submission. Now, users can directly access SASB Standards in both PDF and HTML formats from the SASB Standards Navigator using their IFRS login details, eliminating the need for form submission.

This update streamlines access to IFRS Accounting Standards, IFRS Sustainability Disclosure Standards and SASB Standards.

These functions are available on the SASB Standards Navigator:

  • Industry Standard lookup—identify the Sustainability Industry Classification for companies, compare industries and access SASB Standards in HTML or PDF format.
  • PDF collections—Access all 77 industry-specific SASB Standards in PDF format with one click.
  • Premium features and licensing downloads—organisations that have licensing relationships with the IFRS Foundation can access Premium tools and files. If you are interested in accessing the SASB Materiality Map and cross-sector search tool or embedding IFRS S1, IFRS S2 and/or SASB Standards into your products and services, please email [email protected].

→ Log in or register

As a reminder, the International Sustainability Standards Board (ISSB) assumed responsibility for the SASB Standards in August 2022. IFRS Sustainability Disclosure Standards—IFRS S1 and IFRS S2—issued by the ISSB, incorporate the industry-based approach of the SASB Standards. A company that applies ISSB Standards with SASB Standards can provide comprehensive sustainability-related financial disclosure. In applying IFRS S1, companies are required to refer to and consider the industry-based SASB Standards to identify sustainability-related risks and opportunities and disclose related information.

If you have any questions about this change or issues logging in, please contact [email protected].