The Sustainability Accounting Standards Board (SASB) is an organization that develops and maintains sustainability accounting standards for public companies. These standards help businesses disclose relevant environmental, social, and governance (ESG) information to investors, enabling them to make informed decisions. SASB focuses on industry-specific metrics, ensuring that the information is tailored to the unique challenges and opportunities faced by different sectors. SASB's standards are designed to enhance transparency and accountability in corporate reporting. By providing a framework for companies to report on their sustainability performance, SASB aims to improve the integration of ESG factors into financial analysis, ultimately promoting sustainable business practices and responsible investment.