The SASB is a global non-profit organization that has established industry-specific standards to identify the environmental, social, and governance (ESG) issues most likely to impact an organization’s financial condition.

Unlike broad impact frameworks, SASB focuses exclusively on financial materiality, translating sustainability performance into the rigorous language of capital markets to assist investors in decision-making.

For executive leadership, SASB alignment is a strategic necessity to enhance investor relations, lower the cost of capital, and ensure that ESG efforts are directly driving long-term enterprise value and market valuation.