SASB Standards: every control, and what you already have

69 controls 169 frameworks share controls with it International verified against its source document

Every control below is one this framework asks for. The right hand column counts how many other frameworks in our corpus carry the same control, which is the difference between doing this work once and doing it again for the next standard.

There is no implementation kit for this framework yet. The control list and the overlap above are free and complete.

What you already have

Frameworks whose controls overlap this one, most first. If you run any of them, the count is roughly what you have already evidenced.

If you run	Shared controls
ISO/IEC 38500:2024	12	measure it →
ISO 20400:2017	9	measure it →
ISO 26000:2010	9	measure it →
ISO/IEC 23894:2023	9	measure it →
South Korea ISMS-P	9	measure it →
SSAE 18	9	measure it →
API 1164	8	measure it →
IEC 62443	8	measure it →
ISO 37000:2021	8	measure it →
ISO/IEC 27019:2024	8	measure it →
NIST SP 1800-32	8	measure it →
NIST SP 800-53 Rev 5	8	measure it →

Every control

Code	Control	Also in
`SASB-1`	Business Model + Innovation (BMI)	83
`SASB-2`	Human Capital (HC)	6
`SASB-3`	Leadership and Governance (LG)	61
`SASB-4`	Social Capital (SC)	41
`SASB-5`	Environment (ENV)	0
`SASB-6`	Assurance, Comparability, Integration with Financial Statements	0
`SASB-ASR-01`	Assurance and Internal Control over Sustainability Information	0
`SASB-ASR-02`	Comparability and Restatement Policies	0
`SASB-ASR-03`	Connectivity with Financial Statements	0
`SASB-BMI-1`	Product Design and Lifecycle Management	9
`SASB-BMI-2`	Business Model Resilience	30
`SASB-BMI-3`	Supply Chain Management	50
`SASB-BMI-4`	Materials Sourcing and Efficiency	0
`SASB-BMI-5`	Physical Impacts of Climate Change	30
`SASB-CLM-01`	Climate Related Physical Risk Assessment	0
`SASB-CLM-02`	Climate Related Transition Risk Assessment	0
`SASB-CLM-03`	Climate Scenario Analysis	0
`SASB-CLM-04`	GHG Emissions Inventory Scope 1	0
`SASB-CLM-05`	GHG Emissions Inventory Scope 2	0
`SASB-CLM-06`	GHG Emissions Inventory Scope 3	0
`SASB-CLM-07`	Internal Carbon Price and Financial Impact	0
`SASB-CLM-08`	Climate Related Opportunities	0
`SASB-DISC-19`	Disclosure Location and Comparability	0
`SASB-GOV-01`	Governance of Sustainability and Climate Matters	0
`SASB-GOV-02`	Sustainability Skills and Competencies of Oversight Bodies	0
`SASB-GOV-03`	Governance of Sustainability Disclosures	0
`SASB-HC-1`	Labor Practices	0
`SASB-HC-2`	Employee Health and Safety	5
`SASB-HC-3`	Employee Diversity and Inclusion	0
`SASB-ISSB-S1`	IFRS S1 General Sustainability Disclosure	13
`SASB-ISSB-S2`	IFRS S2 Climate-Related Disclosures	4
`SASB-LG-1`	Business Ethics	22
`SASB-LG-2`	Systemic Risk Management	51
`SASB-LG-3`	Critical Incident Risk Management	51
`SASB-LG-4`	Critical Incident Risk Management	0
`SASB-LG-5`	Systemic Risk Management	51
`SASB-MET-01`	Industry Based Metrics Selection	0
`SASB-MET-02`	Activity Metrics and Normalization	0
`SASB-MET-03`	Targets and Performance Tracking	0
`SASB-METRIC-06`	Industry Standard Metrics and Activity Metrics	0
`SASB-METRIC-07`	Greenhouse Gas Emissions Scope 1 and 2	0
`SASB-METRIC-08`	Scope 3 Categories Where Material	0
`SASB-METRIC-09`	Energy Management	0
`SASB-METRIC-10`	Water Management in Water Stressed Regions	0
`SASB-METRIC-11`	Waste and Hazardous Materials Management	0
`SASB-METRIC-12`	Data Privacy and Security Industry Topics	0
`SASB-METRIC-13`	Employee Health and Safety	0
`SASB-METRIC-14`	Diversity, Equity, and Inclusion Metrics	0
`SASB-METRIC-15`	Supply Chain Management	0
`SASB-METRIC-16`	Product Quality and Safety	0
`SASB-METRIC-17`	Business Ethics and Anti-Corruption	0
`SASB-METRIC-18`	Systemic Risk Management for Financial Industries	0
`SASB-RISK-05`	Risk Management Process	0
`SASB-RM-01`	Sustainability Risk Identification Process	0
`SASB-RM-02`	Integration of Sustainability Risks into Enterprise Risk Management	0
`SASB-SC-1`	Customer Privacy and Data Security	49
`SASB-SC-2`	Access and Affordability	0
`SASB-SC-3`	Product Quality and Safety	0
`SASB-SOC-1`	Human Rights and Community Relations	10
`SASB-SOC-2`	Customer Privacy	49
`SASB-SOC-3`	Data Security	0
`SASB-SOC-4`	Access and Affordability	0
`SASB-SOC-5`	Product Quality and Safety	5
`SASB-SOC-6`	Customer Welfare	0
`SASB-SOC-7`	Selling Practices and Product Labeling	24
`SASB-STR-01`	Identification of Material Sustainability Topics	0
`SASB-STR-02`	Time Horizons for Sustainability Risk Assessment	0
`SASB-STR-03`	Business Model and Value Chain Impacts	0
`SASB-STRAT-04`	Strategy and Business Model Integration	0

Tell me when SASB Standards files something new

One email when a public company newly discloses something this framework governs, naming the company and what our corpus says it puts in scope. Nothing else, and one click to stop.

What this page is

A control-level reference for SASB Standards, drawn from our framework corpus. Control codes and titles are references to the standard, not reproductions of it. The overlap counts and the auditor artefacts are our own work and are the part you will not find elsewhere.

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