Sustainability Command Center 15 items
SASB Industry Standards Disclosure Checklist
Prepare investor-focused, financially material sustainability disclosures aligned to the SASB Standards (now maintained by the ISSB).
SASB StandardsISSB
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Industry & Topic Identification
- Has the correct SICS industry (or industries) been identified for the reporting entity? *
- Are the disclosure topics from the relevant SASB industry standard(s) reviewed? *
- Is financial materiality of each topic assessed for the entity? *
Accounting Metrics
- Are all applicable SASB accounting metrics reported for material topics? *
- Are quantitative metrics reported using the prescribed units and methodologies? *
- Where a metric is omitted, is a reason for omission disclosed? *
Activity Metrics & Normalization
- Are SASB activity metrics disclosed to contextualize and normalize performance? *
- Enter the number of SASB accounting metrics disclosed.
- Are activity metrics drawn from the entity's operational data and reconcilable to it? *
Technical Protocols & Comparability
- Are the technical protocols and definitions in the standard followed for each metric? *
- Are metrics presented on a comparable, year-over-year basis? *
- Are restatements of previously reported metrics disclosed and explained?
Governance & Integration
- Are SASB disclosures integrated with financial filings or the sustainability report and cross-referenced? *
- Is oversight of SASB disclosure preparation assigned and documented?
- Are forward-looking statements and estimation uncertainties clearly identified?
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