SASB (Sustainability Accounting Standards Board ) Standards are industry-specific ESG disclosure standards built for investors . They focus on a short list of sustainability topics that are more likely to affect a company’s financial performance (often described as “ financial materiality ”). (Compared to the impact analysis of GRI...) 1) What SASB is (and what it is not) What it is: A set of 77 industry standards (now maintained by the ISSB / IFRS Foundation ) Discloses d