Yes. In fact, SASB mapped its Standards to the SDGs and found that 98 percent of the industry-specific 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 financial performance in 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 is 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-SDG mapping and SASB’s views on its capabilities in SASB’s Industry Guide to the SDGs.