SASB (Sustainability Accounting Standards Board) is a non-profit organization that develops and disseminates sustainability accounting standards. These standards help companies disclose material, decision-useful information to investors about their environmental, social, and governance (ESG) performance. SASB standards cover a range of sustainability topics, such as greenhouse gas emissions, water management, labor practices, and data security, tailored to specific industries. Companies use SASB standards to report on their sustainability performance in a consistent and comparable way, allowing investors to better understand and evaluate the sustainability-related risks and opportunities they face.
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