Drive Team Excellence with ESG Reporting with SASB Standards Corporate Training
ESG reporting has evolved from a voluntary disclosure exercise into a strategic business imperative, driven by growing investor demand for comparable, decision-useful sustainability data. The Sustainability Accounting Standards Board (SASB) Standards provide an industry-specific framework for disclosing material ESG information to investors, making them one of the most widely adopted tools for corporate sustainability reporting worldwide. Organizations that master SASB reporting gain a competitive advantage in capital markets by demonstrating transparency, accountability, and long-term value creation.
Edstellar's ESG Reporting with SASB Standards Instructor-led course offers virtual/onsite training options for sustainability managers, ESG analysts, finance leaders, and investor relations professionals. Through practical case studies, materiality assessment workshops, and multi-framework integration exercises, participants develop the technical expertise to design and publish rigorous, investor-grade ESG disclosures that meet the highest standards of credibility and comparability.

ESG Reporting with SASB Standards skills corporate training will enable teams to effectively apply their learnings at work.
- SASB Materiality Assessment
- ESG Disclosure Preparation
- SASB Industry Standard Application
- ESG Data Collection and Management
- Multi-Framework ESG Integration
- Stakeholder Reporting
- ESG Metrics and KPI Design
- The ESG Reporting Landscape
- Evolution of ESG reporting from voluntary disclosure to regulatory expectation
- Why investors demand ESG data and how it influences capital allocation decisions
- Key ESG reporting frameworks and their distinct purposes in the market
- The role of ESG disclosures in corporate reputation and long-term value creation
- Introduction to SASB Standards
- Origins of SASB and the investor-focused mission behind the standards
- How SASB differs from GRI: industry-specificity versus universal applicability
- SASB's transition into the IFRS Foundation and its role in the ISSB baseline
- Overview of the 77 SASB industry standards and the Sustainable Industry Classification System
- ESG Dimensions: Environmental, Social, and Governance
- Defining the three ESG pillars and how they interact in SASB disclosures
- SASB's five sustainability dimensions: Environment, Social Capital, Human Capital, Business Model and Innovation, Leadership and Governance
- How SASB maps disclosure topics to each sustainability dimension by industry
- Connecting ESG dimensions to financial performance and business risk factors
- The Business Case for SASB Reporting
- How SASB-aligned disclosures improve ESG ratings and investor engagement quality
- SASB reporting as a tool for managing ESG-related business and financial risks
- Board and executive accountability expectations linked to SASB disclosures
- How leading organizations use SASB to benchmark ESG performance against peers
- Regulatory Drivers for ESG Disclosure
- SEC climate disclosure rules and their reliance on SASB and TCFD frameworks
- EU Corporate Sustainability Reporting Directive (CSRD) and its SASB alignment areas
- ISSB IFRS S1 and S2 standards and the formal adoption of SASB metrics
- How regulatory convergence is making SASB-based disclosures increasingly mandatory
- Setting Up an ESG Reporting Program
- Establishing a cross-functional ESG reporting team with defined roles and ownership
- Selecting reporting frameworks and standards appropriate to stakeholder needs
- Defining the reporting boundary, scope, and entity coverage for ESG disclosures
- Building an ESG reporting calendar aligned to annual report publication timelines
- The Sustainable Industry Classification System (SICS)
- How SICS organizes industries into 11 sectors and 77 industry categories
- Criteria for classifying an organization into its primary SASB industry
- Managing multi-industry organizations and applying multiple SASB standards
- Differences between SICS and traditional financial industry classification systems
- Anatomy of a SASB Industry Standard
- Structure of a SASB standard: disclosure topics, accounting metrics, and activity metrics
- Quantitative versus qualitative SASB accounting metrics and how to distinguish them
- Units of measure and technical protocols associated with SASB metrics
- How to read and interpret a SASB standard for disclosure planning purposes
- Disclosure Topics and Their Financial Materiality
- How SASB defines financial materiality in the context of sustainability disclosure
- The evidence base SASB used to designate disclosure topics as likely material by industry
- Relationship between SASB disclosure topics and SEC materiality standards
- How disclosure topics vary across SASB industry standards and why
- Accounting Metrics and Technical Protocols
- Categories of SASB accounting metrics: quantitative, discussion and analysis, and yes/no
- Technical protocols that define data collection and calculation methodology
- Common data sources and measurement approaches for SASB quantitative metrics
- How to document metric calculation methods for assurance and audit purposes
- Activity Metrics in SASB Standards
- Purpose of SASB activity metrics in normalizing and contextualizing ESG disclosures
- Common SASB activity metrics: production volume, headcount, floor area, and others
- How to select and apply the correct activity metrics for your industry standard
- Using activity metrics to enable meaningful peer comparison in investor analysis
- Navigating the SASB Standards Online
- Using the SASB Standards Navigator to access industry-specific disclosure requirements
- Finding and applying SASB implementation guidance and codified standards
- Tracking SASB standard updates and understanding their impact on disclosures
- Using SASB's cross-reference tables to map metrics across multiple frameworks
- Materiality in ESG Reporting: Concepts and Definitions
- Financial materiality versus impact materiality and when each applies
- How SASB's investor-centric materiality definition differs from GRI's double materiality
- Legal and regulatory context for materiality in public company disclosures
- Why materiality assessment is the foundation of a credible ESG reporting program
- Conducting a SASB Materiality Assessment
- Step-by-step process for conducting a SASB-aligned materiality assessment
- Identifying starting SASB disclosure topics based on your industry classification
- Gathering evidence to confirm, modify, or expand materiality determinations
- Documenting the rationale for including or excluding SASB disclosure topics
- Stakeholder Engagement in Materiality Assessment
- Identifying and prioritizing investor and stakeholder groups for materiality input
- Conducting stakeholder surveys, interviews, and workshops to gather materiality perspectives
- Analyzing stakeholder input alongside internal business risk assessments
- Balancing investor-focused and broader stakeholder materiality inputs in SASB reporting
- Industry Evidence and Peer Benchmarking
- Using SASB's industry evidence base to validate materiality determinations
- Analyzing peer company SASB disclosures to benchmark materiality topic selection
- Reviewing ESG rating agency criteria to identify gaps in materiality coverage
- Using analyst ESG research to understand investor materiality priorities by sector
- Materiality Matrix Development
- Designing a materiality matrix that maps ESG topics by financial significance and likelihood
- Positioning SASB disclosure topics within the materiality matrix framework
- Presenting materiality assessment findings to board and executive leadership
- Updating the materiality matrix annually to reflect changing business and market conditions
- Translating Materiality Assessment into Reporting Scope
- Using materiality assessment outputs to define the scope of SASB disclosures
- Prioritizing resources and data collection efforts around high-materiality SASB topics
- Communicating the materiality assessment process and outcomes in the ESG report
- Aligning materiality findings with board-level ESG oversight and governance structures
- Navigating Sector-Specific SASB Standards
- How SASB disclosure topics and metrics vary significantly across the 11 SICS sectors
- Key ESG issues in the Extractives and Minerals Processing sector under SASB
- SASB disclosure priorities for the Technology and Communications sector
- How Financials sector SASB standards address systemic risk and responsible finance
- Environmental Disclosure Topics by Industry
- Greenhouse gas emissions metrics and Scope 1, 2, and 3 reporting under SASB
- Water management disclosure requirements in water-intensive SASB industries
- Waste and hazardous materials metrics for manufacturing and chemical industries
- Energy management disclosure topics for energy-intensive operations under SASB
- Social Capital and Human Capital Topics
- Product safety and quality metrics in consumer goods and healthcare SASB standards
- Data privacy and security disclosure requirements across technology sector SASB standards
- Employee health and safety metrics and SASB incident rate reporting requirements
- Labor practices and supply chain disclosure topics in consumer-facing industries
- Business Model and Innovation Topics
- Product lifecycle management metrics in consumer goods and electronics SASB standards
- Climate risk and physical asset resilience disclosures in real estate and infrastructure
- Responsible investment metrics and ESG integration disclosures for asset managers
- Innovation and R&D sustainability metrics in pharmaceutical and technology industries
- Leadership and Governance Topics
- Board diversity and composition metrics across multiple SASB industry standards
- Executive compensation and ESG performance linkage disclosures under SASB
- Business ethics, anti-corruption, and whistleblower program metrics
- Systemic risk management disclosure requirements for financial services SASB standards
- Applying SASB to Your Organization's Industry
- Workshop: identifying the correct SASB standard for a sample organization
- Mapping existing internal data to SASB disclosure topic and metric requirements
- Identifying gaps between current reporting and SASB industry-specific requirements
- Building an action plan to close disclosure gaps and meet SASB reporting standards
- ESG Data Types and Sources
- Categories of ESG data: operational, financial, third-party, and survey-based sources
- Primary data sources for SASB environmental metrics: utility bills, EMS systems, IoT sensors
- Social and governance data sources: HR systems, audit reports, board governance records
- Managing data from acquired entities, subsidiaries, and joint ventures in ESG reporting
- Designing an ESG Data Collection Process
- Mapping required SASB metrics to internal data owners and source systems
- Designing data collection templates aligned to SASB technical protocols
- Building automated data collection workflows to reduce manual reporting errors
- Establishing a data collection schedule aligned to the ESG reporting calendar
- ESG Data Quality Management
- Defining ESG data quality dimensions: accuracy, completeness, consistency, and timeliness
- Implementing data validation and reconciliation checks in the ESG reporting process
- Managing estimation methodologies for data gaps in SASB metric reporting
- Documenting data quality issues and their impact on disclosure accuracy
- ESG Data Governance Frameworks
- Establishing an ESG data governance structure with defined roles and accountabilities
- Creating an ESG data dictionary that defines each SASB metric and its calculation rules
- Building data lineage documentation to trace metrics from source to published disclosure
- Implementing access controls and change management for ESG reporting systems
- ESG Technology and Reporting Platforms
- Overview of ESG data management platforms: capabilities, features, and vendor landscape
- Evaluating ESG software against SASB metric collection and reporting requirements
- Integrating ESG platforms with ERP, HR, and operational data systems
- Using XBRL and digital tagging for machine-readable SASB metric disclosures
- Supply Chain ESG Data Collection
- Identifying SASB metrics that require supply chain and Scope 3 emissions data
- Supplier engagement strategies for collecting ESG performance data
- Using third-party databases and supplier assessment tools to fill supply chain data gaps
- Building supplier ESG data requirements into procurement contracts and onboarding
- Designing ESG KPIs Aligned to SASB Metrics
- Translating SASB accounting metrics into internal ESG KPIs with clear targets
- Aligning ESG KPIs with business strategy and long-term value creation objectives
- Establishing SMART ESG targets linked to each SASB metric category
- Cascading ESG KPIs from the corporate level to business unit and operational levels
- Greenhouse Gas Emissions Measurement
- Scope 1 and Scope 2 emissions calculation methodologies for SASB metric reporting
- Scope 3 emissions categories most commonly required by SASB industry standards
- GHG Protocol alignment with SASB emissions metric technical protocols
- Emissions intensity metrics and normalization approaches for peer benchmarking
- Social and Human Capital Metrics
- Employee health and safety metric calculations: TRIR, LTIR, and fatality rates
- Workforce diversity metrics: gender, ethnicity, and pay equity measurement approaches
- Employee training investment metrics and how to calculate hours per employee
- Community investment and social impact metrics for stakeholder-facing disclosures
- Governance and Business Ethics Metrics
- Board composition metrics: independence, diversity, ESG expertise, and tenure
- Anti-corruption and bribery metrics: training completion rates and incident tracking
- Executive compensation ESG linkage metrics and disclosure approaches
- Data privacy metrics: breach counts, regulatory fines, and privacy training completion
- ESG Performance Benchmarking
- Using SASB-aligned peer data to benchmark ESG metric performance by industry
- ESG rating agency methodologies and how they weight SASB-reported metrics
- Identifying performance gaps and setting improvement targets based on peer benchmarks
- Communicating ESG performance relative to peers in investor-facing disclosures
- ESG Metrics Dashboard and Reporting
- Designing an internal ESG performance dashboard for executive and board oversight
- Presenting SASB metric trends over time to demonstrate ESG program progress
- Selecting the right data visualization formats for ESG metrics in public reports
- Automating ESG metrics reporting pipelines to reduce reporting cycle time
- Understanding the ESG Framework Landscape
- Positioning SASB, GRI, TCFD, and ISSB within the global ESG disclosure ecosystem
- Key differences in audience, purpose, and materiality approach across frameworks
- How the ESG framework landscape is consolidating around the ISSB global baseline
- Choosing the right combination of frameworks for your organization's stakeholder needs
- SASB and GRI Integration
- Comparing SASB financial materiality with GRI double materiality and impact focus
- Using SASB for investor audiences while using GRI for broader stakeholder reporting
- Cross-referencing SASB disclosure topics with GRI topic standards for efficiency
- Building a combined SASB-GRI disclosure index for integrated sustainability reports
- SASB and TCFD Integration
- How SASB industry metrics complement TCFD's four-pillar climate disclosure framework
- Using SASB sector-specific climate metrics to populate TCFD Metrics and Targets disclosures
- Aligning SASB industry risk topics with TCFD physical and transition risk categories
- Scenario analysis approaches that satisfy both TCFD recommendations and SASB climate metrics
- SASB and ISSB Standards Alignment
- How IFRS S1 and S2 formally incorporate SASB metrics as industry-specific requirements
- Transitioning from standalone SASB reporting to ISSB-compliant disclosures
- Understanding which SASB metrics are required versus encouraged under IFRS S2
- Preparing for mandatory ISSB-aligned reporting using existing SASB data infrastructure
- Building a Multi-Framework ESG Report
- Designing a reporting structure that serves SASB, GRI, TCFD, and ISSB audiences simultaneously
- Creating a comprehensive content index mapping disclosures to multiple framework requirements
- Managing conflicting metric definitions and boundary requirements across frameworks
- Efficiency strategies for multi-framework reporting: shared data, aligned processes, single platform
- Practical Multi-Framework Mapping Exercise
- Workshop: mapping a sample SASB industry standard to GRI, TCFD, and ISSB requirements
- Identifying areas of overlap that reduce data collection burden across frameworks
- Flagging unique requirements in each framework that need dedicated data collection
- Building a multi-framework disclosure matrix for the sample organization
- Identifying and Prioritizing ESG Stakeholders
- Mapping the full ESG stakeholder landscape: investors, analysts, regulators, and civil society
- Prioritizing stakeholders by influence, interest, and ESG information needs
- Understanding institutional investor ESG stewardship expectations and engagement practices
- Building a stakeholder engagement plan that supports the ESG reporting program
- Investor Relations and ESG Communication
- Communicating SASB disclosures effectively to institutional investors and ESG analysts
- Responding to investor ESG questionnaires using SASB-aligned data and disclosures
- Engaging with proxy advisors and ESG rating agencies to improve ESG score accuracy
- Integrating ESG performance narratives into earnings calls and investor day presentations
- ESG Report Narrative and Storytelling
- Structuring the ESG report to lead with strategy before presenting SASB metric data
- Writing clear, concise ESG performance narratives that contextualize metric disclosures
- Using case studies and examples to bring SASB disclosure topics to life for readers
- Avoiding greenwashing: ensuring narrative claims are supported by SASB metric evidence
- ESG Report Design and Publication
- Choosing the right publication format: standalone ESG report, integrated report, or proxy statement
- Designing ESG report layouts that make SASB data tables accessible and readable
- Digital ESG reporting: interactive data portals and XBRL filing considerations
- Coordinating the ESG report publication process across sustainability, finance, and communications
- ESG Communication Beyond the Annual Report
- Using ESG data from SASB disclosures in CDP, UNGC, and other platform submissions
- Communicating ESG progress to employees, customers, and community stakeholders
- Responding to media and NGO inquiries with SASB-backed ESG performance data
- Using social media and digital channels to communicate ESG milestones and achievements
- Managing Stakeholder Feedback and Improving Disclosures
- Collecting and analyzing stakeholder feedback on ESG report quality and completeness
- Incorporating investor and analyst ESG feedback into the next reporting cycle
- Tracking changes in stakeholder ESG expectations and updating disclosures accordingly
- Using feedback loops to drive continuous improvement in SASB reporting quality
- Why ESG Assurance Matters
- The growing investor and regulatory demand for third-party ESG assurance
- How ESG assurance increases the credibility and reliability of SASB disclosures
- Regulatory requirements for ESG assurance: SEC, CSRD, and stock exchange rules
- Reputational and financial risks of unverified ESG disclosures in capital markets
- Types of ESG Assurance
- Limited versus reasonable assurance: scope, procedures, and conclusion differences
- ISAE 3000 and ISAE 3410 as the primary standards for ESG assurance engagements
- Selecting the appropriate assurance level for SASB metric categories
- Choosing between accounting firms and specialist sustainability assurance providers
- Preparing for External ESG Assurance
- Building an audit trail for each SASB metric from source data to published disclosure
- Documenting calculation methodologies, assumptions, and estimation approaches
- Organizing evidence packages for each assured SASB disclosure topic and metric
- Conducting internal pre-assurance readiness reviews to identify and close gaps
- Internal Controls for ESG Data
- Designing internal controls over ESG reporting comparable to financial reporting controls
- Segregation of duties in the ESG data collection, review, and approval process
- IT controls for ESG reporting systems: access management, change control, and backup
- Testing internal ESG controls for design effectiveness and operating effectiveness
- Managing the External Assurance Engagement
- Scoping the assurance engagement: which SASB metrics and topics to include
- Coordinating across business units to respond to assurance provider information requests
- Reviewing draft assurance reports and responding to findings before finalization
- Communicating assurance outcomes and limitations transparently in the ESG report
- Continuous Improvement Post-Assurance
- Using assurance findings to identify and close ESG data quality and process gaps
- Tracking remediation of assurance findings across reporting cycles
- Expanding assurance scope incrementally as ESG data maturity improves
- Building a multi-year ESG assurance roadmap aligned to regulatory requirements
- The ESG Report Publication Process
- End-to-end ESG report production timeline from data freeze to publication
- Managing review and approval workflows across legal, finance, and sustainability teams
- Quality control checks before finalizing SASB disclosures for publication
- Filing SASB-tagged data with regulators and submitting to ESG data platforms
- Integrating SASB Data into Financial Filings
- Embedding SASB disclosures into annual reports, 10-K filings, and proxy statements
- SEC guidance on including SASB metrics in financial filing risk factor disclosures
- Consistency requirements: aligning SASB disclosures across all public documents
- Managing legal review of SASB disclosures included in SEC filings
- ESG Reporting Maturity Assessment
- Assessing current ESG reporting maturity across data, process, governance, and disclosure
- Common ESG reporting maturity models and how to apply them to SASB programs
- Identifying gaps between current maturity and leading practice in SASB reporting
- Building a phased roadmap to advance ESG reporting maturity over three to five years
- Benchmarking Against Industry Leaders
- Analyzing leading practice SASB disclosures from industry peers and award-winning reporters
- Identifying narrative, data, and presentation techniques that distinguish high-quality reports
- Using external ESG report ratings and evaluations to benchmark disclosure quality
- Setting improvement targets based on peer benchmarking and evaluation findings
- Building an ESG Reporting Center of Excellence
- Establishing a dedicated ESG reporting function with clear mandate and resources
- Building cross-functional ESG reporting capability across sustainability, finance, and IT
- Investing in ESG training and certification for the reporting team
- Embedding ESG reporting excellence into the organization's sustainability strategy
- Emerging Trends in ESG Reporting
- The trajectory of mandatory ESG disclosure regulations globally through 2030
- Artificial intelligence and machine learning applications in ESG data collection and reporting
- Nature-related disclosures and the TNFD framework as a complement to SASB reporting
- Preparing for future ESG reporting requirements by building adaptable data infrastructure now
- Sustainability Managers
- ESG Reporting Analysts
- CFOs and Finance Leaders
- Investor Relations Managers
- Risk and Compliance Officers
- Corporate Strategy Teams
Professionals should have a foundational understanding of corporate sustainability concepts and basic familiarity with financial or non-financial reporting processes to take the ESG Reporting with SASB Standards training course.
64 hours of group training (includes VILT/In-person On-site)
Tailored for SMBs
160 hours of group training (includes VILT/In-person On-site)
Ideal for growing SMBs
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400 hours of group training (includes VILT/In-person On-site)
Designed for large corporations
Tailor-Made Trainee Licenses with Our Exclusive Training Packages!
Unlimited duration
Designed for large corporations
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