Sustainability Accounting Standards Board
non-profit accounting standards organization
The Sustainability Accounting Standards Board (SASB) is a non-profit organization, founded in 2011 by Jean Rogers to develop sustainability accounting standards. Investors, lenders, insurance underwriters, and other providers of financial capital are increasingly attuned to the impact of environmental, social, and governance (ESG) factors on the financial performance of companies, driving the need for standardized reporting of ESG data. Just as the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have established International Financial Reporting Standards and Generally Accepted Accounting Principles (GAAP), respectively, which are currently used in the financial statements, SASB's stated mission “is to establish industry-specific disclosure standards across ESG topics that facilitate communication between companies and investors about financially material, decision-useful information. Such information should be relevant, reliable and comparable across companies on a global basis.”
SASB standards are used by companies around the world in a variety of disclosure channels, including their annual reports, financial filings, company websites, sustainability reports, and more.
In June 2021, the SASB and the London-based International Integrated Reporting Council announced their combination to form the Value Reporting Foundation (VRF). In November 2021, the IFRS Foundation announced it would consolidate the VRF and Climate Disclosure Standards Board with its own newly formed International Sustainability Standards Board (ISSB) by June 2022. This was completed by August 2022, when all the open SASB Standards projects were transitioned to the ISSB.
Organizational structure
SASB's work is overseen by the SASB Foundation Board of Directors and carried out by the Standards Board and SASB staff. In this regard, SASB's governance structure is similar to other internationally recognized standard-setting bodies such as FASB and IASB.
The SASB Foundation is responsible for the “financing, oversight, administration and appointment of the SASB Standards Board”. The Board of Directors, the organization's governance body, appoints members of the Standards Board and oversees the integrity of its due process. Some of the prominent members of the SASB Foundation Board of Directors have included a former SEC chair, former FASB chair, former mayor of New York City, a chair of the central bank of the Netherlands, De Nederlandsche Bank, chair of the World Benchmarking Alliance, as well as many other distinguished individuals.
This brief starts where responsible research should: with the source description of “Sustainability Accounting Standards Board” as non-profit accounting standards organization. Everything that follows is an evidence route, not borrowed authority.
Why this record matters
The subject matters to the history & society register because the source frames it as non-profit accounting standards organization. Its deeper value depends on whether names, dates, institutions and citations support that framing.
Contemporary correspondence, administrative files and participant testimony can test how later narratives organized the event or institution. The source revision retrieved here is dated Aug 30, 2026. The linked authority identifier is Q7649536. 2 of 2 selected statements include explicit references; 1 carry qualifiers and 0 use preferred rank. The first chronological checks are 2011, 2021 and 2022.
Later summaries often reconcile disputed chronology or motive more neatly than the contemporary record permits. The lead is largely declarative, so disagreement and counter-evidence require a deliberate search beyond the opening account. Authority statements aid reconciliation but still require their own references, qualifiers and ranks to be checked.
How to read it
Compare institutional narratives with records created by participants and affected communities. Dates and formal titles are useful anchors, but not substitutes for context.
- Event chronology
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Contemporary correspondence, government or organizational records, oral histories and cited historical scholarship.
Three-step research path
- Establish the record: confirm the title “Sustainability Accounting Standards Board”, its source revision and the description used here.
- Expand the search: follow Sustainability Accounting Standards Board primary sources, Sustainability Accounting Standards Board archive and Sustainability research across catalogues and specialist indexes.
- Test the account: compare the strongest cited source with the responsible institution’s current record and note any disagreement.
Questions for further research
- Which source most directly establishes the central claim about “Sustainability Accounting Standards Board”?
- Which voices are present, absent or mediated by the institution?
- Who created the surviving record, and for what administrative purpose?
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This entry incorporates text from “Sustainability Accounting Standards Board” on English Wikipedia. Contributors are listed in the page history. Text is available under the Creative Commons Attribution-ShareAlike 4.0 License. Selected authority identifiers and statements are retrieved from Wikidata under CC0; their references and qualifiers remain part of the verification path.