IFRS Foundation
Framework
SASB Standards
Industry-specific metrics maintained by the IFRS Foundation, referenced by IFRS S1. Card coverage is in preparation.
Reviewed by
Dr Ross Kurinko LinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
LRA educational guidance · Not issued or endorsed by SASB
Disclosures1199
Cards live—
Guides—
In preparation
Neither tier is published yet
In preparation
Disclosure Guides
Understand the decisions.
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—In preparation
Disclosure Cards
Prepare the disclosure.
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—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.
- Industry standards — 77 of them, grouped across 11 sectors.
- Disclosure topics — The issues judged financially material for that industry.
- Metrics — The quantitative and discussion measures under each topic.
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.
Preview · noindex · /it/knowledge-hub/sasb/
