SASB for Retail

Stakeholder expectations around corporate disclosures are rapidly evolving. The Sustainable Accounting Standards Board (SASB) in particular has been cited by investors such as BlackRock CEO Larry Fink in his 2021 letter to CEOs, State Street Global Advisors, Morgan Stanley and T Rowe Price, as a key framework for meeting disclosure expectations on environmental, social and governance topics. Over 31 retail and apparel companies currently report using a SASB standard.

Supplemental Videos

• Apparel, Accessories and Footwear Standard
• Drug Retailer Standard
• Food and Beverage Standard
• Multiline Retail Standard