VECTRA International

SASB Standards for Investor-Focused Metrics

Duration: 45-60 min Intermediate Certificate Course Updated Feb 2026

About course

Investors are not looking for a company's full sustainability story. They want to know which ESG risks and opportunities are most likely to affect financial performance, and they want that information in a format they can compare across the industry. 

Sustainability Accounting Standards Board (SASB) Standards were built for exactly that purpose: developed for 77 industries across 11 sectors, International Sustainability Standards Board (ISSB) under the International Financial Reporting Standards (IFRS) Foundation since 2022, and now the industry-specific backbone of the global baseline for sustainability disclosure adopted in over 90 jurisdictions. 

Course Outline

Section 1: SASB's Core Logic

  • Understand financial materiality and use SICS to identify the right standard for any industry

Section 2: Architecture of a SASB Standard

  • Navigate disclosure topics, metrics, technical protocols, and activity metrics in practice

Section 3: Applying SASB Across Sectors

  • Apply SASB across Technology, Oil and Gas, and Apparel using the five sustainability dimensions

Section 4: SASB, ISSB, and the Global Baseline

  • See how SASB integrates into IFRS S1 and S2 and what that means for global compliance readiness

Section 5: SASB in the EU Context

  • Distinguish when to use SASB, GRI, and CSRD/ESRS depending on your audience and purpose

Section 6: Knowledge Check

  • Test your understanding through scenario-based questions drawn from realistic workplace situations, and leave with a clear summary of what this course covered.

Course Outcome

At the end of this course, you will be able to:

  • Explain the principle of financial materiality that underpins SASB Standards and how it differs from GRI's impact materiality approach
  • Identify the correct SASB Standard for a given organisation using the Sustainable Industry Classification System (SICS)
  • Navigate the internal structure of a SASB Standard, including disclosure topics, quantitative metrics, technical protocols, and activity metrics
  • Apply industry-specific SASB metrics across three sectors: Technology, Extractives, and Consumer Goods
  • Analyze how SASB Standards integrate with IFRS S1 (General Requirements ) and S2 (Climate Disclosures) and what 'refer to and consider' means in practice

Topic expert

Beat Gruninger
Beat Gruninger
Consultant

This role focuses on integrating Strategic ESG principles by aligning corporate goals with global standards and navigating the unique challenges of emerging economies. You will utilize ESG Fundamentals and Risk Quantification to turn raw data into measurable impact, overseeing the entire lifecycle from collecting reliable metrics to producing audit-ready disclosures. By leveraging ESG Data Analytics, you will identify gaps, implement corrective actions, and maintain reporting credibility when challenged by investors or choosing between various international frameworks.

Frequently Asked Questions

How do I access my purchased courses?

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No, sharing access is not permitted. Each purchase provides a single-user license. Sharing access may result in the termination of your account. If you are interested in making a group purchase for your company, please write at contact@vectra-intl.com.

Can I access my purchased courses on multiple devices?

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Will I get a certificate upon completing an online course?

Some courses include certificates of completion. Please check the course details for confirmation.

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