Environmental issues brief: Accounting for carbon

Sustainability frameworks & Standards: Sustainability Accounting Standards Board (SASB)


Updated April 2022

This is part of a series of briefs exploring the topic of sustainability, business and the finance professional’s key role. These briefs will help organisations consider the sustainability issues, how to integrate them into their long-term decision-making, and how to incorporate these issues into internal and external reporting.

This paper is designed to present a summary of the Sustainability Accounting Standards Board (SASB) standard. It is written from the management accounting perspective. The paper answers four questions,

  • What? Description of the SASB standard.
  • How? Implementation of the SASB standard.
  • Why? The purpose of the SASB standard and organisational impact.
  • Who? Finance professional skills and competencies linked to the SASB standard.

As a finance professional, you are likely to encounter one or many of the sustainability frameworks and standards and we will continue to release papers summarising the major methodologies.


To find out how you can lead and develop your institution’s sustainability journey and how the Association can support your ESG development email  leadership@aicpa-cima.com.