Description

SASB Standards help companies around the world identify, measure and manage the sustainability-related risks and opportunities that most directly affect cash flows, access to finance and cost of capital. They are also a useful tool for getting started with the IFRS Sustainability Disclosure (ISSB) Standards. They are cost-effective, industry based and meet the needs of investors. SASB categorizes the activities that could affect a company’s ability to create long-term shareholder value in five “sustainability dimensions” i.e. Environment, Social Capital, Human Capital, Governance, and Business Model and Innovation.