Yes. In fact, SASB Standards are mapped to the SDGs, and 98% of the industry-based topics included in SASB Standards are related to one or more SDG targets. Thus, SASB Standards can provide a useful tool for companies and investors to identify the SDG targets most relevant to a given industry. This can help both companies and investors allocate financial capital and other resources to areas where the potential to influence specific SDG targets aligns with the potential to impact financial returns. When companies and investors can simultaneously achieve positive impact, reduce negative impact and meet their financial risk-and-return targets, we call this intersection the “sweet spot.”
Although SASB Standards are not a tool to measure progress toward achievement of the SDGs, nor to communicate a company’s contribution toward achievement of the Goals, helping companies and investors identify the “sweet spot” has the potential to unlock significant capital toward the achievement of the SDGs. Read more about the SASB Standards capabilities and SDG mapping in the SASB Standards Industry Guide to the SDGs.