Business Pitch Dictionary by pitch.dog
Sustainability standards & frameworks · Core

SASB Standards

Also called: Sustainability Accounting Standards Board Standards

ELI5

Industry-based sustainability disclosure standards maintained under the IFRS Foundation.

Used in conversation

“Can we separate the target for sASB Standards from measured performance?”

Pitch context

You will see “SASB Standards” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches sustainability standards & frameworks.

Why it matters: In sustainability standards & frameworks, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

Sources & evidence · 3

Direct term-level sources and supporting source families.