SASB is an independent standard-setter and does not provide advisory or assurance services. We recommend that reporting companies seek the advice of professional consultants, assurance providers, and/or their legal counsel when preparing disclosures in accordance with SASB Standards. For technical questions about how to interpret or apply the Standards, contact SASB's technical staff.
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?