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Dictionary by pitch.dog
Sustainability standards & frameworks · Working

SASB industry

Also called: SASB sector

ELI5

An industry classification used to identify relevant SASB disclosure topics and metrics.

Used in conversation

“The number is useful only if everyone calculates sASB industry the same way.”

Pitch context

You will see “SASB industry” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches sustainability standards & frameworks.

Why it matters: In sustainability standards & frameworks, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

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Sources & evidence · 3

Direct term-level sources and supporting source families.