For years, ESG reporting was accused of lacking standardization. Now, that’s changing fast. With the Sustainability Accounting Standards Board (SASB) and the International Sustainability Standards Board (ISSB) converging under one global framework, we finally have a financially material, investor-ready approach to sustainability disclosure.
SASB standards are now embedded within the ISSB’s IFRS S1 and S2 frameworks, and adoption is accelerating worldwide. For companies that want to speak the language of capital markets, understanding and aligning with SASB/ISSB is critical.
What SASB and ISSB Bring to ESG
Unlike stakeholder-oriented frameworks like GRI, SASB and ISSB focus on disclosures relevant to enterprise value—i.e., what matters to investors. Their sector-specific metrics help companies disclose the ESG issues most likely to impact financial performance.
- SASB: Industry-specific KPIs for 77 sectors, covering climate, water, safety, data security, and more
- ISSB: Global baseline integrating SASB, TCFD, and other initiatives under IFRS
These standards are designed to be used alongside financial statements—providing clarity, comparability, and confidence to analysts and investors.
Why It Matters for You
Investors increasingly expect SASB- or ISSB-aligned reporting, especially in capital-intensive and regulated sectors. If your peers are reporting and you’re not, you risk falling behind in investor rankings, supplier evaluations, and risk scoring systems.
SASB/ISSB alignment also positions you for future regulations, including global climate disclosure rules now being introduced in jurisdictions like the U.S., UK, and EU.
How ECG Helps You Report What Matters
At ECG Global Solutions, we help organizations map their current ESG practices to SASB/ISSB standards and fill key reporting gaps. Our services include:
- Materiality mapping using SASB’s sector guidance
- Data system alignment for ESG KPIs
- Climate-related financial risk disclosures aligned to IFRS S2
- Investor engagement support using SASB-aligned narratives
- Comparative benchmarking across your sector
Whether you’re reporting to private equity, regulators, or public markets, we help ensure your ESG data is investor-grade.
