The Iron & Steel Producers industry consists of steel producers with iron and steel mills and companies with iron and steel foundries. Depending on the specific activities and operations of firms in the aforementioned industries, disclosure topics and accounting metrics associated with the E-Commerce industry standard may also be relevant. SASB has separate standards for the Multiline and Specialty Retailers & Distributors (CG-MR) Apparel, Accessories & Footwear (CG-AA) and Toys & Sporting Goods (CG-TS) industries. Many consumer goods manufacturers and retailers have incorporated, or are in the process of incorporating, an e-commerce component to their business. Note: The industry scope exclusively applies to “pure-play” e-commerce operations and does not address the manufacturing or brick-and-mortar retail operations of companies.
Because of the accessibility of e-commerce sites, the industry is a global marketplace for buyers and sellers. Firms in this industry sell to consumers as well as to other businesses. The E-Commerce industry is composed of firms that provide an online marketplace for other firms or individuals to sell their goods and services, as well as retailers and wholesalers that provide an exclusively web-based platform for consumers to buy goods and services. If you are interested in using the Standards for commercial purposes, learn more about licensing opportunities. Standards are free to download for non-commercial use. Supporting materials related to the development of the standards are available in the Standard-Setting Archive. The rigorous and transparent standard-setting process underlying SASB Standards included evidence-based research, broad and balanced participation from companies, investors, and subject matter experts, and oversight and approval from an independent Standards Board. They are designed to help companies disclose financially-material sustainability information to investors. SASB Standards identify the subset of environmental, social, and governance issues most relevant to financial performance in each of 77 industries. The ISSB encourages preparers and investors to continue to provide full support for and to use the SASB Standards until IFRS Sustainability Disclosure Standards replace SASB Standards. The ISSB has committed to build on the industry-based SASB Standards and leverage SASB’s industry-based approach to standards development. To download translations of the Standards, please select your industry(ies) and fill out the form.Īs of August 2022, the International Sustainability Standards Board (ISSB) of the IFRS Foundation assumed responsibility for the SASB Standards. French, German, Japanese and Spanish translations of the SASB Standards are available.
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