SASB

An Introduction to SASB

Founded in 2011, the Sustainability Accounting Standards Board (SASB) is a non-profit organization dedicated to enhancing the efficiency of capital markets by fostering high-quality disclosure of material sustainability information that meets investor needs. The SASB provides a clear set of standards for reporting sustainability information across a wide range of topics, which include environment, social, and governance (ESG) dimensions.

The SASB Standards are industry-specific and are uniquely designed to identify and disclose financially material sustainability information to investors. They are applicable to public and private companies in the United States and around the world.

Diving Deep into the SASB Framework

SASB Standards identify sustainability topics that are likely to have material impacts on the financial condition or operating performance of companies within an industry. These are organized under five broad sustainability dimensions: Environment, Social Capital, Human Capital, Business Model and Innovation, and Leadership and Governance.

Each industry's standards include:

1. Disclosure Topics: A set of sustainability topics that are likely to be material for most companies in the industry.
2. Accounting Metrics: Specific quantitative and/or qualitative measures for each disclosure topic.

SASB Standards are both decision-useful for investors and cost-effective for companies. They are designed to be integrated into existing business functions and processes, promoting a shared understanding of sustainability performance between companies and investors.

Making SASB Reporting Simpler and More Efficient with Discloser

Discloser, your trusted ESG disclosure platform, offers numerous features designed to streamline and enhance your SASB reporting process. Here's how we can assist:

Enhancing Team Collaboration

Our platform is designed to facilitate seamless teamwork on your SASB report creation. Discloser allows simultaneous access and real-time updates, ensuring that everyone is on the same page, boosting efficiency, and enhancing the final quality of your SASB reports.

Streamlined Data Collection

Data collection, a vital aspect of ESG reporting, can be a time-consuming and complex task. With Discloser, you can automate data collection processes from within your organization and your suppliers. Our system ensures data accuracy, minimizes the risk of reporting errors, and significantly reduces time spent on this task.

AI-Enabled Drafting Process

Discloser utilizes cutting-edge AI technology to expedite the drafting of your SASB reports. By auto-generating report drafts based on the data collected, our AI tool offers a strong foundation for your report that can be further refined, thus enabling your team to focus more on strategy and less on manual drafting.

Adherence to SASB Standards

Discloser is fully equipped to support SASB Standards. Our platform guides you through the industry-specific standards, ensuring your report aligns with all SASB requirements. Moreover, Discloser's timely updates reflect changes in the SASB Standards, keeping your reporting practices current and compliant.

Simplifying the Reporting Process

The journey to a complete SASB report can be daunting. Discloser simplifies this journey by breaking down the process into achievable steps and offering guidance and support along the way. Whether you're a SASB novice or an experienced reporter, Discloser can make your SASB reporting process smoother, more time-efficient, and yield superior results.

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