Sustainability Language

Standards & schemes · Reporting standard

SASB Standards

ISSB (legacy SASB)

01

What is it?

Reporting standard issued or operated by ISSB (legacy SASB).

Regulatory recognitionIntegrated into IFRS S1/S2 industry guidance; referenced by CVM Res 59

02

Which version is current?

Profile version 2. Official information last verified 22 August 2026.

03

Who and what does it cover?

Geography
Global
Sectors
77 industries
Scope
Company / group
04

What does it require?

Industry-specific financially-material sustainability metrics (77 industries); now maintained by the ISSB as implementation guidance for IFRS S1.

What it does not demonstrateUsing this framework does not by itself verify data accuracy, legal compliance or sustainability performance.

05

How is conformity assessed?

Not specified in this profile

Grievance mechanismNot specified in this profile

06

Who makes the decision?

ISSB (legacy SASB)

Assurance arrangementNot specified in this profile

07

Chain of custody

Not specified in this profile

ISEAL membershipNot specified in this profile

08

Conditional relationships

Claims it may support

A relationship does not mean that the standard proves or validates every use of a claim.

Sustainable companyProvides evidence for · Disclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.see standards.last_verified
09

Legal context

Laws referencing it

CVM Resolution 59/2021 (amended by Res 193/2023; Res 244)Brazil · Referenced by law · Editor to confirm the provision and purpose of the reference.CNBV sustainability disclosure provisionsMexico · Referenced by law · Editor to confirm the provision and purpose of the reference.
10

Dictionary

Dictionary concepts

SASB StandardsDictionary entry
11

Version record

What has changed

  1. Version 2Initial profile published after recorded site-owner/editor review of the complete standards batch.
  2. Version 1Initial private editorial draft imported from the reviewed standards handover.
12

Challenge or improve

Have evidence, context or a correction?

Every suggestion is checked by an editor before it changes this profile.

Suggest a correction

Last verified 22 August 2026. This neutral profile is informational and does not recommend, rank or endorse the standard.