SASB is not affiliated with the Financial Accounting Standards Board (FASB) or the International Accounting Standards Board (IASB). For more information on SASB’s governance structure and sources of income, see Governance.
Articles in this section
- How do SASB Standards complement the TCFD recommendations?
- How do SASB Standards “fit in” with other disclosure frameworks and standards?
- What is the difference between standards and frameworks?
- How do GRI and SASB Standards work together? Do companies report on both sets of standards?
- Is there a connection between SASB Standards and the UN Sustainable Development Goals (SDGs)?
- What is the relationship between SASB and financial standard-setters, including the IASB and the FASB?
- Does SASB rate or rank companies?
- How does SASB explain the connection between its work and that of data providers and rating agencies?