Sustainability Accounting Standards Board
The Sustainability Accounting Standards Board (SASB) says it guides “the disclosure of financially material sustainability information by companies to their investors. Available for 77 industries, the Standards identify the subset of environmental, social, and governance (ESG) issues most relevant to financial performance in each industry.” SASB Standards are maintained under the auspices of the Value Reporting Foundation. 
- SASB Standards connect business and investors on the financial impacts of sustainability. Value Reporting Foundation.