What is the SASB Framework?

The SASB Framework is a comprehensive system designed to guide companies in disclosing sustainability information in a way that’s relevant and useful for investors.

SASB standards are known for their industry-specific focus, providing clear and concise guidelines that help companies present relevant data consistently. This common language for sustainability reporting facilitates transparency and comparability across industries.

It consists of more than 77 standards, each tailored to different industries, ensuring that the sustainability reporting is specific to the unique challenges and opportunities of each sector.

The scope of this means that ESG reporting for the SASB can be complicated and detailed, which is why you should leverage ESG reporting software like Presgo, to streamline the process so your company can achieve compliance with ease.

How Presgo Supports Your SASB Reporting

Calculate your organisation’s carbon footprint and provide Scope 3 emissions data from across the supply chain with the Supplier ESG module and Carbon Calculator.

Generate automated narrative content, aligned with SASB, that reflects your company’s sustainability performance with our AI Enhancements.

Create disclosures and draft SASB-aligned ESG reports easily with assistance of the Report Builder.

Assess your financial materiality and identify the material topics you should focus on for compliance with the Materiality Assessment module.

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Our frameworks

ESRS (CSRD)

European Sustainable Reporting Standard (Corporate Sustainability Reporting Directive)

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GRI

Global Reporting Initiative

CSRD (ESRS) framework - Presgo icon

UN SDG

United Nations Sustainable Development Goals

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  • FAQ

    • Who must comply with SASB?

      No legal mandate; SASB Standards are widely used voluntarily, especially for investor‑facing, industry‑specific ESG disclosures.

    • What do SASB Standards cover?

      Material sustainability topics and metrics across 77 industries.

    • What is SASB’s relationship with ISSB?

      ISSB assumed responsibility for SASB in 2022 and is maintaining and evolving the standards, which support IFRS S1/S2.