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.
This is a research project to assess implications on the Food & Beverage industry standards from increasing consumer demand for alternative meat and dairy products.
The purpose of this research will be to evaluate technology companies’ management of user-generated content, advertisements, and other third-party content to assess implications related to social capital.
The Project’s objective is to conduct research and consultation to define SASB’s standards internationalization strategy. This strategy will include a defining potential standard-setting activities designed to improve the global applicability of disclosure topics and accounting metrics. While the scope of the Project does not include executing these specific standard-setting activities, it will comprise the foundational research that will enable subsequent standard setting to be conducted in line with the established standards globalization strategy.
SASB staff evaluated whether supply chain management related issues are likely to have material impacts on the financial condition or operating performance of companies in the tobacco industry.
The standard-setting project seeks to revise and clarify metrics CG-AA-440a.1 and CG-AA-440a.2 and the associated technical protocols to examine and improve measurability, completeness, comparability, alignment, and cost-effectiveness.
The project evaluated the Systemic Risk Management topic in the Asset Management & Custody Activities Standard, including improvements to the scope of the topic and the associated accounting metrics.
The project evaluated the Metals & Mining and Coal Operations Standards for potential revision to ensure that disclosures more fully captured the risks associated with the management of tailings storage facilities (TSFs). The project also aimed to improve the global applicability of the Standards.
The Conceptual Framework document details the principles, objectives, assumptions, and definitions that guide SASB’s thinking and approach to Standard-setting/revising. The Conceptual Framework project will clarify and strengthen these core principles and concepts that govern SASB’s Standards.
The purpose of this project is to assess the scope and prevalence of various human capital management themes across SASB’s sectors and within its 77 industries to develop a solid evidenced-based view on this cross-cutting theme. A major component of this project’s objective is to design and implement a systematic analysis by the means of a human capital framework to assess the materiality of these various issues; determine which issues are cross-cutting and which are industry-specific; identifying key general issue categories; and forming recommendations related to advancing this project from the research phase to a standard-setting phase.
This project will evaluate the financial impacts on companies, and the management activities used by companies, related to harmful online content and user freedom of expression in the Internet Media & Services industry.