Sustainability Accounting Standards Board (SASB) Standards

Maintained by the IFRS Foundation, SASB Standards guide companies in 77 industries to disclose sustainability information most critical to investor decisions. Their core concept is "financial materiality," meaning information that, if omitted or misstated, could influence an investor's decisions. For example, the semiconductor industry includes specific quantitative metrics like "Energy Management" (Code: IF-SC-130a.1) and "Water Management" (Code: IF-SC-140a.1).

Taiwan's Financial Supervisory Commission (FSC) has incorporated SASB into its "Corporate Governance 3.0—Sustainable Development Roadmap" and "Rules Governing the Preparation and Filing of Sustainability Reports by TWSE/TPEx Listed Companies," requiring listed companies to reference SASB for industry-specific disclosures. Inadequate disclosure can lead to regulatory pressure, affect investor confidence, and result in lost orders from international supply chains. Furthermore, false ESG disclosures could violate the Securities and Exchange Act, creating legal risks.

SASB data often comes from existing management systems and can be integrated with various ISO standards. For instance, environmental metrics can correspond to data from ISO 14001 (Environmental Management); employee health and safety metrics align with ISO 45001 (Occupational Health and Safety); and information security metrics can reference ISO/IEC 27001. It is also highly integrated with the TCFD framework and forms the basis for IFRS S1 and S2 standards issued by the ISSB.

Winners Consulting is Taiwan's first firm to integrate ERM, industrial engineering, technology law, and data science. We don't just implement SASB; we vertically integrate it with your existing ISO systems, corporate governance, and internal controls to avoid redundancy. Our interdisciplinary team (including a founder with a preventive law background, lawyers, and ISO lead auditors) ensures your sustainability disclosures are not only compliant but also a tool to enhance operational resilience, similar to the services we provide for top-tier companies like TSMC and MediaTek.