SASB®
Sustainability Accounting Standards Board
What
The Sustainability Accounting Standards Board is "SASB for FASB." SASB is a standards board for accounting practices for sustainability reporting. SASB® Standards are designed to identify and standardise disclosure for the sustainability issues most relevant to investor decision-making in each of 77 industries (SASB.IFRS.ORG).
Download SASB® Standards
They'll ask you to sign up to download standards. Contains links for 77 industry-based SASB® Standards. Here's the link to the industry-based SASB® standards. I'm starting with the everyday products most of us have in our homes, apparel, accessories, and footwear; household and personal products; and toys and sporting goods (3/21/24).
Fundamentals of Sustainability Accounting (FSA) Credential
The Sustainability Accounting Standards Board (SASB) sponsors the Fundamentals of Sustainability Accounting (FSA) Credential, the first of two exams that explore concepts on the materiality of sustainability information. The FSA is designed for a wide range of professionals who benefit from understanding the link between material sustainability information and a company’s financial performance, including financial and sustainability reporting teams, investors, consultants and securities lawyers (SustainableBrands.com, n.d.).