SASB Standards

Industry-specific metrics maintained by the IFRS Foundation, referenced by IFRS S1. Card coverage is in preparation.

1199 metrics catalogued
Cards in preparation
Guides in preparation
2023

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Answers from reviewed LRA guidance · 275 disclosure cards · 1,211 indexed reports

In preparation

Disclosure guides

Understand the questions behind the standards.

The guide tier for SASB is not started. GRI is drafted first, and the same four layers — pillar guides, articles, FAQ cards and expert notes — follow here once the cards land.

Guides once the cards land

Disclosure cards

Prepare a disclosure from requirement to sign-off.

SASB is in the catalogue at 1199 metrics, but none of them has a published card yet. Nothing here is hidden behind a sign-in — there is simply nothing to open.

0 of 1199 metrics carded

LRA educational guidance · Not issued or endorsed by SASB

What is in SASB

Seventy-seven industries, not one framework

SASB is a set of industry standards rather than a single framework. You use the one that matches your industry, and IFRS S1 points to it as a source of industry-specific metrics.

01
Industry standards
77 of them, grouped across 11 sectors.
02
Disclosure topics
The issues judged financially material for that industry.
03
Metrics
The quantitative and discussion measures under each topic.

Compare with

The frameworks next to this one.

GRI Standards

Impact reporting, used voluntarily worldwide

587 disclosures · 140 cards European Sustainability Reporting Standards

Double materiality, mandatory under CSRD

165 disclosures · 75 cards EU Voluntary Sustainability Reporting Standard 2026

Voluntary sustainability reporting for smaller undertakings

20 requirements · no cards yet

Go deeper · SASB

ESG Reporting Full Stack

There is no standalone LRA course for this framework yet. The Full Stack programme covers the reporting system it sits in — materiality, data, drafting and assurance — with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

See the Full Stack programme

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