Assessment Resource
| ID | INDIGO-ARES-0146 |
|---|---|
| Assessment Resource - Status | PUBLIC |
| Assessment Resource - Name | SASB |
| Assessment Resource - Who? - Public Sector | NO |
| Assessment Resource - Who? - Private Sector | YES |
| Assessment Resource - Who? - Third Sector | NO |
| Assessment Resource - Output Format - Agnostic | YES |
| Assessment Resource - Output Format - Monetary Valuation | YES |
| Assessment Resource - Output Format - Non-monetary quant index | YES |
| Assessment Resource - Output Format - Ordinal | YES |
| Assessment Resource - Output Format - Qualitative only | YES |
| Assessment Resource - Output Format - Quant but no index | YES |
| Assessment Resource - Time frame? - Ongoing | YES |
| Assessment Resource - Time frame? - Prospective | NO |
| Assessment Resource - Time frame? - Retrospective | YES |
| Assessment Resource - Scale? - Agnostic | NO |
| Assessment Resource - Scale? - Micro | YES |
| Assessment Resource - Scale? - Meso | NO |
| Assessment Resource - Scale? - Macro | NO |
| Assessment Resource - Impact Goal - Agnostic | NO |
| Assessment Resource - Impact Goal - Defence | NO |
| Assessment Resource - Impact Goal - Democracy | NO |
| Assessment Resource - Impact Goal - Development/ Poverty Reduction | NO |
| Assessment Resource - Impact Goal - Education | NO |
| Assessment Resource - Impact Goal - Employment/ Financial well-being | NO |
| Assessment Resource - Impact Goal - Health | NO |
| Assessment Resource - Impact Goal - Housing | NO |
| Assessment Resource - Impact Goal - Local rejuvenation | NO |
| Assessment Resource - Impact Goal - SDG oriented | YES |
| Assessment Resource - Impact Goal - Social impact | NO |
| Assessment Resource - Impact Goal - Sustainability/ Eco | YES |
| Assessment Resource - Impact Goal - Well-being | NO |
| Assessment Resource - Type - Case Study | NO |
| Assessment Resource - Type - Classification | NO |
| Assessment Resource - Type - Consultancy | NO |
| Assessment Resource - Type - Framework | NO |
| Assessment Resource - Type - Guide | NO |
| Assessment Resource - Type - Dataset | NO |
| Assessment Resource - Type - Principles | NO |
| Assessment Resource - Type - Reporting Standards | YES |
| Assessment Resource - Type - Resource Repository or Summary | NO |
| Assessment Resource - Type - Tool | NO |
| Assessment Resource - Type - Training Programme | NO |
| Assessment Resource - Sourcing? - Agnostic | NO |
| Assessment Resource - Sourcing? - Outsource to Vendor | NO |
| Assessment Resource - Sourcing? - Paid tool | NO |
| Assessment Resource - Sourcing? - Proprietary in-house | NO |
| Assessment Resource - Sourcing? - Self-driven | YES |
| Assessment Resource - Method? - Attribution | NO |
| Assessment Resource - Method? - Diff-in-Diff statistical analysis | NO |
| Assessment Resource - Method? - Ex-ante projections | NO |
| Assessment Resource - Method? - Focus Groups | NO |
| Assessment Resource - Method? - Framework agnostic | NO |
| Assessment Resource - Method? - Interviews | NO |
| Assessment Resource - Method? - Mission Alignment | NO |
| Assessment Resource - Method? - Observation | YES |
| Assessment Resource - Method? - Operational Data | YES |
| Assessment Resource - Method? - RCTs | NO |
| Assessment Resource - Method? - Surveys | NO |
| Assessment Resource - Method? - Theory of Change | NO |
| Assessment Resource - Method? - Before and After | NO |
| Assessment Resource - Used in sectors? - Charity | NO |
| Assessment Resource - Used in sectors? - CSR | YES |
| Assessment Resource - Used in sectors? - Development | NO |
| Assessment Resource - Used in sectors? - Governance/ Policy | NO |
| Assessment Resource - Used in sectors? - Green Book | NO |
| Assessment Resource - Used in sectors? - Healthcare | NO |
| Assessment Resource - Used in sectors? - Housing | NO |
| Assessment Resource - Used in sectors? - IGOs | NO |
| Assessment Resource - Used in sectors? - Impact investing | YES |
| Assessment Resource - Used in sectors? - Microfinance | NO |
| Assessment Resource - Used in sectors? - SIBs | NO |
| Assessment Resource - Used in sectors? - Social Enterprises | YES |
| Assessment Resource - Used in sectors? - Sustainability/ Eco | YES |
| Assessment Resource - Used in sectors? - Developed Countries | NO |
| Assessment Resource - Used in sectors? - Developing Countries | NO |
| Assessment Resource - Internal / External? - Internal | YES |
| Assessment Resource - Internal / External? - External | YES |
| Assessment Resource - Leader | SASB |
| Assessment Resource - Purpose | SASB standards enable businesses around the world to identify, manage and communicate financially-material sustainability information to their investors. SASB has developed a complete set of 77 industry standards. In November 2018, SASB published these standards, providing a complete set of globally applicable industry-specific standards which identify the minimal set of financially material sustainability topics and their associated metrics for the typical company in an industry. |
| Assessment Resource - Content | These standards are explained graphically through our Materiality Map, are available for individual sector download and may be viewed through our complete Standards Navigator database. SASB staff and Standards Board followed a Conceptual Framework and Rules of Procedure to develop these standards, which are designed to be cost-effective for companies to implement and decision-useful to both companies and investors. SASB provides an Engagement Guide for investors to consider questions to discuss with companies regarding financially material issues as well as an Implementation Guide (update in early 2019) for companies which explains issues and approaches to consider when implementing SASB standards. |
| Assessment Resource - Link | https://www.sasb.org/ |