The Sustainability Accounting Standards Board (SASB) is an organization that develops and maintains standards for sustainability reporting. These standards help companies disclose relevant environmental, social, and governance (ESG) information to investors and stakeholders. By providing a framework for reporting, SASB aims to improve transparency and accountability in corporate practices. SASB focuses on industry-specific metrics, allowing businesses to report on the sustainability issues that matter most to their sector. This tailored approach helps investors make informed decisions based on consistent and comparable data. Overall, SASB plays a crucial role in promoting sustainable business practices and enhancing corporate responsibility.