As capital markets increasingly recognize the important links between sustainability performance and financial outcomes, a complex and thriving ecosystem of organizations and initiatives has developed to provide a wide range of sustainability-related information and analytics. Disclosure standards, like SASB Standards, are the foundation of this ecosystem.
SASB Standards help investors by fostering company disclosures of sustainability data that is comparable, consistent, and material to enterprise value creation. With better data, investors can better evaluate companies’ performance to inform investment and voting decisions.
SASB Standards, along with other disclosure standards and frameworks, help ensure high-quality company-reported information, on which the ecosystem depends. Upon this foundation, data providers and rating agencies can build tools and resources for capital markets. As such, many ratings providers and investors license SASB Standards for commercial use in their proprietary ESG scoring tools and assessment methodologies. A full list of organizations that do so is available, along with several of investor case studies highlighted in the SASB Standards ESG Integration Insights series.