The Sustainability Accounting Standards Board (SASB) is an independent organization that develops and maintains sustainability accounting standards for use by public corporations in the United States. These standards aim to enhance the disclosure of material sustainability information to investors, making it easier to assess a company's performance on environmental, social, and governance (ESG) factors. SASB's frameworks focus on industry-specific metrics, providing a standardized way for companies to report their ESG impacts and risks.
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