For a company that operates in multiple industries, more than one industry Standard may be required to address the full array of sustainability topics reasonably likely to influence investors’ decision-making. Please consult the SASB Standards Application Guidance and "Understanding SASB Standards" within the SASB Standards Implementation Primer for further information.
Articles in this section
- My company wants to disclose information using the SASB Standards. How should we get started?
- What should I do if my company operates in more than one SICS industry?
- 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 information is material?
- Does the IFRS Foundation review, provide feedback on or assure disclosures before they are published?
- Can the IFRS Foundation participate in or provide input on my company's materiality assessment?
- How can I use the SASB Standards in my company’s integrated report?
- Are the SASB Standards relevant globally?
- My company is not listed in SICS® or is listed as belonging to the wrong industry. What should I do?