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SASB Industry Standards Disclosure Checklist

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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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