SASB Sustainability Accounting Standards

Definition

Non-authoritative interpretive mapping maintained by Canonical ESG. This pack documents interpretations of general SASB governance requirements using Canonical ESG disclosure intents. NOTE: Industry-specific SASB disclosure topics (77 industries) are not currently mapped. This pack covers only cross-industry governance disclosures. It does not claim authoritative status relative to the SASB standards. Users must consult official SASB documentation for definitive requirements.