SASB Standards

Identify, manage and report sustainability data in line with industry-specific SASB Standards to enable comparable ESG performance and boost investment opportunity.

SASB reporting

Implement our full-cycle SASB Solution

Streamline the SASB reporting of your industry-specific sustainability data as a foundation for sustainable business growth. Position Green’s full-cycle SASB Solution helps you focus on the most critical areas of measurement, simplify the process of starting or continuing sustainability efforts and integrate SASB Standards into your ESG strategy.

Use ESG software with pre-built frameworks

Get hands-on guidance throughout the process

Engage your organisation in ESG learning

Want to know how we can help you get started with SASB reporting?

Position Green works with companies worldwide to help navigate an evolving regulatory landscape, accelerate sustainability performance and sharpen your competitive edge. Find out how Position Green can help fuel your sustainability transformation.

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What is SASB?

The Sustainability Accounting Standards Board (SASB) was founded in 2011 as an independent organisation that develops and publishes industry-specific sustainability accounting standards. The SASB Standards provide guidance for companies to disclose financial material sustainability information to investors in a standardised, decision-useful format.

The SASB Standards cover a wide range of sustainability topics, including climate change, human rights, labour practices and product safety. They are designed to be industry-specific, taking into account the unique sustainability risks and opportunities of different industries. Companies worldwide use SASB Standards for their annual reports, financial filings, company websites, sustainability reports and more.

A 2021 merger between SASB and the International Integrated Reporting Council formed the Value Reporting Foundation (VRF). In 2022, the IFRS Foundation subsequently integrated the VRF and Climate Disclosure Standards Board with its own newly formed International Sustainability Standards Board (ISSB), which took over responsibility for the SASB Standards. The ISSB has committed to maintaining and developing the SASB Standards and leveraging the industry-based approach to standards development.

How is the SASB Marine Transportation Standard used?

The SASB Standard provides an industry-specific framework for companies in the marine transportation industry to disclose financial material sustainability information to investors in a standardised format. By using the SASB standard, companies can provide more comprehensive and comparable information on their sustainability performance, which can help investors make more informed investment decisions.

The SASB Marine Transportation Standard is specifically tailored to the sustainability risks and opportunities that are unique to the marine transportation industry. It covers a wide range of topics, including greenhouse gas emissions, air pollution, water quality, safety and labour practices. By providing guidance on what information to disclose and how to disclose it, the SASB Standard can help companies better manage their sustainability risks and opportunities, and improve their overall sustainability performance.