22 September 2021

SASB: More Than Half of S&P Global 1200 Now Disclose Using SASB Standards

Milestone represents growing international momentum around ESG disclosure to investors

The Value Reporting Foundation today announced that more than half of the companies in the S&P Global 1200 index, which captures approximately 70% of global market capitalization, use SASB Standards in their external communications to investors. This represents 608 unique SASB reporters of the 1201 unique companies within the index.

Adoption and use of the SASB Standards by businesses around the world is growing rapidly, with nearly
1,300 businesses now reporting using the SASB Standards. The number of SASB Standards reporters
increased 215% between 2020 and 2021 and 375% between 2019 and 2020.

“We are thrilled to see growing use of the SASB Standards by businesses around the world, especially
amidst this landmark era for sustainability disclosure and corporate reporting,” says Janine Guillot, CEO of
the Value Reporting Foundation. “The Value Reporting Foundation will continue to pursue global alignment
within the corporate reporting system, including participating in the IFRS Foundation Technical Readiness
Working Group to inform plans for the International Sustainability Standards Board (ISSB), which we wholly
support.”

SASB Standards, which provide industry-specific disclosure topics and metrics to help understand
sustainability risks and opportunities that are relevant to enterprise value creation, are especially effective
when used with the Integrated Reporting Framework, which provides principles-based guidance for report
structure and content. When used together, integrated reporting creates the connectivity needed to
understand the relationship between sustainability and financial performance, while SASB Standards enable
the comparability and consistency needed to provide decision-useful information to investors and other
providers of capital. The Integrated Reporting Framework is used by over 2,500 businesses in 75 countries.

SASB Standards are continuing to rapidly gain traction worldwide, across a range of markets, as illustrated
by SASB reporters in each of the major indices that compose the S&P Global 1200. SASB reporters also
make up 54 percent of the FTSE 100 index.

 

About the Value Reporting Foundation

The Value Reporting Foundation is a global nonprofit organization that offers a comprehensive suite of
resources designed to help businesses and investors develop a shared understanding of enterprise
value—how it is created, preserved or eroded over time. The resources — including Integrated Thinking
Principles, the Integrated Reporting Framework and SASB Standards — can be used alone or in
combination, depending on business needs. These tools, already adopted in over 70 countries, comprise
the 21st century market infrastructure needed to develop, manage and communicate strategy that
creates long-term value and drives improved performanc

SASB

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