A good place to start is reviewing the SASB Standard(s) for your industry (or industries), the SASB Standards Application Guidance, and the SASB Implementation Primer. Additionally, SASB has provided a number of case studies and Q&As with reporting companies that may provide useful insights on getting started. Finally, it may be valuable to review the disclosures of other SASB reporters in your industry.
Articles in this section
- My company wants to disclose information using SASB Standards. How should we get started?
- What should I do if my company operates in more than one SICS industry?
- Do SASB Standards have to be used in regulatory filings?
- Does my company have to disclose information on every topic and metric in the SASB Standard for our industry?
- What should I do if the SASB Standard for my industry does not include a disclosure topic that my company has determined is important?
- Does reporting in accordance with a SASB Standard constitute acknowledgement that the topics in the Standard are financially material?
- Does SASB review, provide feedback on, or assure disclosures before they are published?
- Can SASB participate in and/or provide input on my company’s materiality assessment?
- Are SASB Standards relevant to companies outside the US?
- My company is not listed in SICS or is listed as belonging to the wrong industry. What should I do?