Back to Aligned Standards


Original review date: July 2021

Standardized social and environmental performance metrics to help communicate the impact generated by investors, typically asset managers interested in incorporating impact and ESG considerations into their analysis. 

The Value Reporting Foundation is a global nonprofit organization that offers a comprehensive suite of resources – Integrated Thinking Principles, the Integrated Reporting Framework, and SASB Standards – to help businesses and investors develop a shared understanding of enterprise value and how it is created, preserved, or eroded over time. The SASB Standards provide investors with consistent, comparable and reliable information on the sustainability factors most relevant to financial performance and enterprise value.

SASB Standards and IRIS+ serve two distinct, but complementary, purposes and can be used together to help investors make informed investment decisions.