Licensing SASB Standards

IP available for licensing includes:

  • The SASB Standards (and Materiality Map™) at different levels of granularity to best suit your organization's needs
  • Mappings to third-party frameworks and data providers such as the Sustainable Development Goals and third-party raters and rankers such as (MSCI, Sustainalytics, and others)
  • A database of 90,000+ public entity ISINs mapped to their respective industry within the SASB Standards Sustainable Industry Classification System® (SICS®)
  • SASB Standards disclosure topics and the corresponding channels of financial impact
  • SASB Standards disclosure topics and the corresponding climate risks from the TCFD and the SASB Climate Risk Technical Bulletin
  • SASB Standards corporate engagement questions for all 77 SICS® industries
  • SASB Standards disclosure topics and the corresponding industry working group (IWG) materiality ratings

To learn more, please see the Licensing Use section of sasb.org. For answers to additional licensing questions, see How to License SASB Standards.

Yes, the SASB Standards Materiality Map™, which is a high-level visualization of the more detailed Standards, can be accessed through a formal licensing agreement. If you would like access to this file and the rights to use the contents of the Map in your commercial activities, please email sustainability_licensing@ifrs.org to get started.

For answers to additional licensing questions, see How to License SASB Standards.

Commercial use of SASB Standards and related IP is permissible when a licensing agreement is in place with the IFRS Foundation. Commercial use of SASP Standards IP in the absence of such an agreement violates the copyright protections of SASB Standards IP.

Examples of non-commercial and commercial use are included below:

Non-commercial use:

  • Using the Standards for your industry (or industries) to collect data and report your organization’s performance internally or externally
  • Consulting the Materiality Map™ to learn about SASB Standards
  • Using SASB Standards for engagement with portfolio companies
  • Using SASB Standards for manager selection and/or evaluation (limited to asset owners)
  • Referencing SASB Standards in proxy voting guidelines or investment policies
  • Publishing an article or non-commercial content that includes limited content from SASB Standards or other IFRS sustainability resources

Commercial use:

  • Incorporating the Materiality Map™ (or a substantial reproduction of the Materiality Map™) into an internal research database
  • Using SASB Standards (or a substantial reproduction of the Standards) to rate or evaluate companies
  • Mapping SASB Standards or the Materiality Map™ to a third-party data vendor and/or ESG ratings vendor
  • Incorporating SASB Standards into investible products, ratings products, or products offering ESG data
  • Incorporating SASB Standards into research reports or analytics platforms
  • Using SASB Standards for manager selection and/or evaluation in an investment process on behalf of fee-paying clients
  • Using SASB Standards in a consultative or advisory basis

For answers to additional licensing questions, see How to License SASB Standards.

The SASB Foundation was, and the IFRS Foundation is, a standard-setting organization, not a data provider. There is no obligation for companies to report their SASB-aligned disclosures to SASB Standards technical staff, as this information is designed to be in the public domain. For licensees interested in a list of companies making disclosures consistent with SASB Standards, please see our list of reporting companies.

For answers to additional licensing questions, see How to License SASB Standards.

SASB Standards, the evidence behind the Standards and links to third-party data sets and schema are updated periodically as standard-setting projects conclude or as third parties evolve their methodologies. All licensees will be provided resources to account for any changes to ensure seamless updates and integration. SASB Standards technical staff updates the database of 90,000+ public entity ISINs mapped to their respective SICS® industry on a quarterly basis. These updates will be delivered by the 15th day of each new quarter.

For answers to additional licensing questions, see How to License SASB Standards.