The SASB Framework: An Overview of ESG Analysis
The blog post provides an overview of the Sustainability Accounting Standards Board (SASB) framework, a tool for analyzing companies from an environmental, social, and governance (ESG) perspective. The SASB framework comprises 26 industry-specific standards, categorized into five areas: environment, social capital, human capital, business model and innovation, and leadership and governance. These standards help investors compare companies within an industry based on their ESG performance. The SASB framework is gaining traction among companies and investors due to its focus on financially material topics and industry-specific guidance. The post concludes by listing the 26 SASB topics and suggesting resources for further learning about the SASB framework and ESG analysis.
August 8, 2020
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