SASB Standards — Gap Analysis
SASB Standards — Industry-specific Sustainability DisclosureAbout SASB Standards
SASB Standards identify financially material sustainability topics for 77 industries grouped into 11 sectors. Originally maintained by the Sustainability Accounting Standards Board, they were merged into the IFRS Foundation in 2022 and are now stewarded by the ISSB. IFRS S1 and S2 require companies to refer to SASB Standards to identify sustainability-related risks, opportunities and metrics in their industry. This makes SASB a foundational input for ISSB-aligned reporting and for investor communications.
Issuing Body
IFRS Foundation — ISSB (incorporated SASB Standards in 2022)
Edition
2023
Coverage
5 sustainability dimensions × 77 industries (SICS®) — financially material sustainability topics and metrics.
Typical Users
Listed companies and large enterprises preparing investor-grade sustainability disclosures, often in parallel with IFRS S1/S2.
How to use this tool
1. Work through each clause. For each requirement, choose Compliant, Partial, Non-compliant, or leave as Not assessed.
2. Add notes against any requirement to record evidence, gaps, or corrective actions.
3. Click Save progress — data is stored locally in your browser, never uploaded.
4. Export the report as TXT, CSV, JSON or print to PDF for your audit file.
Note: This tool is a guided self-assessment. It does not replace a third-party audit and the authoritative version of the standard must be obtained from the issuing body.
ISO Xpert — Get in touch
UK-based consultancy specialising in management-system gap analysis, training and certification preparation across ISO, API, Halal, GFSI, ESG, cybersecurity and industry-specific standards.
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