SASB Launches the New Standards Navigator: A Practical Tool for Sustainability Reporting

The SASB Standards Navigator is a newly launched digital tool designed to enhance access to SASB’s industry-based sustainability disclosure topics and metrics. It allows users to efficiently explore 77 industry-specific standards, search by industry or company, and view the SASB Standards in multiple formats.

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The Sustainability Accounting Standards Board (SASB) has introduced the SASB Standards Navigator, a new online tool designed to improve access to SASB’s industry-based sustainability disclosure topics and metrics. This development enhances usability, allowing companies, investors, and other stakeholders to efficiently navigate SASB’s existing standards and identify relevant sustainability disclosure topics.

A Brief Overview of SASB and Its Evolution

Since its establishment in 2011, SASB has played a pivotal role in developing industry-specific sustainability disclosure standards, helping businesses report financially material sustainability-related risks and opportunities. Covering 77 industries, the SASB Standards provide a structured framework for sustainability disclosure, ensuring companies prioritise the most relevant sustainability factors for their sector.

In June 2021, the Sustainability Accounting Standards Board (SASB) merged with the International Integrated Reporting Council (IIRC) to form the Value Reporting Foundation (VRF), which was consolidated into the International Financial Reporting Standards (IFRS) Foundation in August 2022. Today, the SASB Standards serve as a key source of guidance for applying IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information, particularly in cases where no specific IFRS Sustainability Disclosure Standard exists.

Exploring the SASB Standards Navigator: Key Functionalities

The SASB Standards Navigator is designed to provide structured and efficient access to the 77 industry-based SASB Standards. Through an interactive and searchable platform, users can explore sustainability disclosure topics and metrics relevant to specific industries or companies.

The Navigator offers several key functionalities to enhance user experience and accessibility:

  • Search by Company or Industry – Users can search for sustainability disclosure topics by selecting a specific industry or company.

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Source: SASB Standards Navigator

  • Automatic Industry and Sector Identification – When searching by company, the tool automatically determines its industry and sector classification using SASB’s Sustainability Industry Classification System (SICS). This helps users quickly identify which SASB Standards apply to a company's sustainability-related financial disclosures.

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Source: SASB Standards Navigator

  • Industry-Based SASB Standards Lookup – The tool allows users to explore SASB Standards by industry classification, compare disclosure requirements across sectors, and access both HTML and PDF versions of the standards.

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Source: SASB Standards Navigator

  • Comprehensive PDF Access – Users can download all 77 industry-specific SASB Standards as a single PDF collection, or access individual PDFs by industry for more targeted research.
  • Flexible Access with Premium Features – The SASB Standards Navigator is free for non-commercial use, offering full access to standards in HTML and PDF formats with a simple IFRS login. Organisations with licensing agreements through the IFRS Foundation can also access premium tools and additional content.

By providing structured navigation, multiple search options, and easy access to SASB’s industry-based disclosure topics and metrics, the Navigator simplifies sustainability reporting processes, allowing businesses to align their disclosures with evolving sustainability frameworks.

Why This Matters for Sustainability Professionals

The SASB Standards Navigator provides sustainability professionals with a structured and efficient way to access industry-specific sustainability disclosure topics and metrics. Its search functionality by industry or company simplifies the process of identifying relevant disclosure requirements, making sustainability reporting more efficient. The availability of standards in both PDF and HTML formats ensures flexibility in accessing and referencing key information.

For organisations working towards alignment with IFRS S1, the Navigator serves as a key reference for identifying material sustainability-related risks and opportunities in the absence of specific IFRS Sustainability Disclosure Standards. By improving accessibility to SASB’s industry-based standards, the tool helps sustainability professionals efficiently integrate sustainability disclosure requirements into financial reporting.