IFRS S2 industry-based guidance
The climate-related content of the SASB Standards, as a non-mandatory appendix to IFRS S2.
UK SRS S2: may refer to and consider it.Software · SASB Standards, cited
SASB software: industry metrics under ISSB and UK SRS
SASB software helps a company find its SICS industry, choose the SASB topics and metrics that apply, and record which ones it used.
Under UK SRS that choice is optional, but saying what you applied is not; this page sets out what a tool must hold, then lists 51 platforms in their own words, each of which has its own strengths.
What SASB software does
What does SASB software actually do? Four steps, from industry to record
The IFRS Foundation’s own guide, Understanding the SASB Standards, gives the process: identify the company’s industry using SICS, review the relevant standards, then decide which disclosure topics apply.
SASB software is any tool that holds that process: the industry list, the topic and metric library, the decisions and the evidence behind each metric.
The standards describe the typical company in an industry, so the foundation says they should be read as neither a “floor” nor a “ceiling”.
That makes the record of why a topic was left out as important as the metrics that were kept.
- 1
Classify
Find the primary SICS industry, and any others the business spans.
- 2
Review
Read the industry standards: on average six topics and 13 metrics each.
- 3
Decide
Choose the topics that apply; the standard is neither a floor nor a ceiling.
- 4
Record
Keep the reasons, and list what was applied, as UK SRS S1 ¶59 requires.
UK SRS and IFRS
Is SASB required under UK SRS? No, but saying what you used is
IFRS S1 ¶55(a) says an entity “shall refer to and consider” the SASB topics; UK SRS S1 ¶55(a) changed that word to “may”.
The government’s response to consultation explains the change and says it will review the amendment after the ISSB finishes enhancing the SASB Standards.
UK SRS S1 ¶59 still says an entity “shall identify” the standards and guidance it applied, including any SASB topics, so a tool must be able to produce that list.
Under PS26/19, listed companies in UKLR 6, 14, 15, 16 and 22 apply UK SRS on a comply-or-explain basis for periods beginning on or after 1 January 2027.
Read the detailed guidance and references
UK SRS S1 ¶B19 sets no materiality thresholds, so no tool can tell you which SASB topics are material; it can only hold your judgement and its evidence.
A company that claims compliance with IFRS S1 rather than UK SRS S1 is in a different position, because the IFRS “shall” requires evidence that the SASB topics were considered.
The standards themselves are summarised on UK SRS S1 and S2, and the ISSB side on ISSB reporting software.
May use, shall sayExplore
May use, shall say
UK SRS S1 ¶59
“Shall identify” the guidance applied, including any SASB topics.
May use, shall say
UK SRS S2 ¶¶12, 23, 32
May refer to and consider the industry-based guidance.
May use, shall say
UK SRS S2 ¶37
Kept as “shall”, as the exposure draft’s change was reverted.
A library that moves
Why does the SASB metric library keep changing? Because the ISSB is amending it
The SASB Standards no longer carry a single version stamp: most are version 2023-12, and three financial-sector standards were amended to version 2025-12, effective for periods from 1 January 2027.
The ISSB has two exposure drafts open or closed on enhancing the standards, and a draft is not a requirement until it is issued.
So a tool’s metric library has to show the version each metric comes from, and keep last year’s figures as reported when the definitions move.
Industries
77SICS, across 11 sectorsTopics per industry
Six on averageIFRS FoundationMetrics per industry
13 on averageIFRS FoundationTaxonomy
PublishedSASB Standards Taxonomy for tagging- 1 August 202201
ISSB takes over SASB
Consolidation of the Value Reporting Foundation into the IFRS Foundation completed. - 1 January 202502
- July 202503
Enhancement exposure draft
Comprehensive and targeted amendments proposed; comments closed 30 November 2025. - 18 December 202504
Version 2025-12 issued
Amendments to three financial-sector standards, effective from 1 January 2027. - 24 July 202605
Second exposure draft closes
Agricultural Products; Meat, Poultry and Dairy; Electric Utilities and Power Generators.
IFRS S2 industry-based guidance
Where do SASB’s climate metrics live now? In a non-mandatory appendix to IFRS S2
The IFRS Foundation says the IFRS S2 guidance “has brought the climate-related content of the SASB Standards into the ISSB Standards as a non-mandatory appendix”.
UK SRS S2 ¶¶12, 23 and 32 say an entity may refer to and consider that guidance.
A tool that keeps the climate metrics should show which volume and metric code each came from, so the reader can tell guidance from requirement.
SASB
climate content
climate content
The full SASB Standards
All five topic categories, from environment to leadership and governance.
UK SRS S1 ¶55: may consider; ¶59: say what you used.The real-estate volume is a good example: its energy-rating metric names energy rating schemes, not green building certifications, as set out on real estate ESG software.
SASB climate content, two homesExplore
SASB climate content, two homes
IFRS S2 guidance
A non-mandatory appendix carrying SASB’s climate content.
SASB climate content, two homes
UK SRS S2
May refer to and consider the guidance (¶¶12, 23, 32).
SASB climate content, two homes
Full SASB Standards
Five topic categories, environment to governance.
SASB climate content, two homes
Your record
Volume and metric code kept beside each figure.
The tests before you sign
What should you ask in a SASB demo? Eight questions, each tied to its source
Each question beside this names where it comes from and what a passing answer looks like.
Run them on your own industry, because a demonstration usually shows the industry the product was built around.
For the wider ISSB outputs, see IFRS sustainability reporting software, and for six named platforms side by side, IFRS and UK SRS software compared.
This site has tested no products
Nothing on this page is a rating, ranking or recommendation of any product.
SASB demo questions · tick the ones you need
The pass tests are our reading of the cited provisions.
Nothing you tick is stored or sent.
The vendors
Which platforms handle SASB reporting? 51 ESG reporting vendors, in their own words
Every vendor this site files under ESG reporting, alphabetically, which ranks nothing, each linked to its own site and its profile here.
The registry covers 73 vendors across all categories, read 11 October 2026 and 30 September–1 October 2026.
51 vendors · esg reporting
“Altruistiq helps companies with complex value chains go faster and further on sustainability”
“Intelligent AI that measures, reduces, and reports Scope 1–3 and LCA emissions in line with CDP, SBTi, CSRD, and CBAM requirements”
“Benchmark Gensuite is a unified EHS management software platform built on a single architecture—connecting safety, environmental compliance, and operational risk across every site”
“AI workflows that extract answers from your documents with full source references”
“We support financial institutions, companies, governments, and consumers in making the right decisions - efficiently, confidently, and at scale”
“Measure, reduce, and report your Scope 1, 2 and 3 emissions”
“Coolset gives supply chain and ESG teams the structure, automation and guidance to meet complex compliance requirements like EUDR, PPWR and CSRD, and manage Scope 1-3 emissions”
“One AI-enabled EHS software platform to drive performance across employee health, safety, quality, environmental, and sustainability”
“Datamaran’s AI platform empowers business leaders to confidently navigate the complex ESG landscape by transforming vast amounts of information into actionable insights”
“Dcycle is an ESG software platform founded in 2020 that helps companies collect, manage, and govern sustainability and non-financial data”
“Deepki centralizes your sustainability data, strategy and operations in one place so you can act on carbon, climate risk, and finance”
Diginex describes carbon accounting, sustainability reporting, supply chain, human rights monitoring and ESG investor intelligence for asset managers, banks and companies.
EcoOnline sells software to manage EHS and compliance.
“Enablon is Wolters Kluwer’s integrated software platform for environment, health and safety, PSM, and enterprise oversight, with ESG capabilities embedded as part of a broader risk approach”
“Collect, analyze, and report sustainability, financial, and risk KPIs with 10+ software modules – individually or in line with official standards”
“Manage safety, compliance, ESG, sustainability and operational risk from a platform built to keep programs reliable across sites, teams and operational change”
“The climate management platform built on AI, backed by dedicated sustainability experts”
“Measure, report, and reduce your company's emissions on one audit-ready sustainability management platform”
Greenomy offered ESG reporting software for “compliance with key frameworks, including CSRD, EU Taxonomy, and VSME”, in Position Green’s words.
IBM describes Envizi as a “compliance ready solution for ESG data”.
“Ideagen Carbon Accounting is an AI-powered solution designed to address complex multi-region ESG reporting challenges in carbon accounting”
IntegrityNext describes itself as a “supply chain sustainability intelligence & orchestration platform”.
“Bring safety, environment, and quality workflows into one connected platform”
IsoMetrix sells software to “manage their environmental, health, safety, sustainability, and social risks”.
“Manglai is a platform to manage all of your environmental impact”
“Measurabl makes subjective sustainability data objective”
“One home for your ESG data, mapped to every framework and rating”
“Novata is a sustainability data management platform built for private market investors, deal teams, banks, and companies that need a scalable way to collect, manage, and act on sustainability data”
“One digital solution for sustainability planning, data management, reporting, analysis and action - built for enterprise”
Oracle Fusion Cloud Sustainability
“Oracle Fusion Cloud Sustainability is a new offering to capture environmental, social, and governance data for any kind of activity that has a sustainability impact”
“osapiens is the AI platform for compliance and supplier intelligence to help companies manage risk and become more resilient”
Persefoni describes software and AI tools to manage an organisation’s “sustainability data, disclosures, and performance”.
“Your certified software for reliable emissions intelligence to measure, report and reduce your carbon footprint”
Position Green describes “a sustainability reporting and management platform that combines powerful software with expert advisory services”.
“Pulsora is an AI-powered sustainability and carbon management platform that automates data collection, measurement, and reporting workflows for sustainability teams”
“Digitally handle occupational safety, quality, sustainability, and environmental management”
“It leverages the full power of the Salesforce ecosystem by pulling an organization’s sustainability data into one place and creating actionable insights to guide strategic decisions”
“Measure your full carbon footprint, build your net zero strategy and develop in-house expertise with a single partner”
SAP Sustainability Footprint Management
“Decarbonize your value chain and calculate your corporate and product carbon footprint at scale with ERP-centric, AI-enabled carbon management”
ServiceNow Operational Sustainability Management
“ServiceNow Operational Sustainability Management helps organizations manage, visualize, and report on sustainability efforts and risks across environmental, social, and governance (ESG) programs”
SINAI describes “audit-grade Scope 1–3 accounting, automated compliance reporting, complete supply chain visibility” and decarbonisation planning for global enterprises.
“Sphera unifies risk, safety and sustainability into a single enterprise-wide view — connecting intelligence across operations, products and supply chains”
“Sweep's AI turns sustainability data into measurable business performance”
“Manage sustainability metrics intelligently in medium-sized businesses - through automated processes, AI-powered carbon accounting, and audit-proof ESG reports”
“Terrascope is an enterprise carbon management and decarbonisation platform for companies with complex supply chains”
“Trace combines AI-powered software with expert advisory support to help organisations meet their mandatory climate and sustainability reporting obligations, efficiently and with confidence”
“Unravel Carbon is the climate platform helping companies with global supply chains make data-driven decisions”
“Carbon accounting is often the first step companies take toward climate disclosure, compliance, and action—and with Watershed, it’s part of your complete enterprise sustainability platform”
“Workiva Carbon is an end-to-end carbon accounting software solution that enables organizations to measure, manage, collaborate on, and report emissions data”
“Worldfavor is a supply chain due diligence platform founded in Stockholm in 2016”
“Carbon management software with experts built in, so you can move from measurement to action without spreadsheets or one-off consulting projects”
Alphabetical, which ranks nothing.
Each description is the vendor’s own words from its own site, read 11 October 2026 and 30 September–1 October 2026; prices appear only where the vendor publishes one.
No product here has been tested by this site.
Each of these platforms brings real strengths to sustainability reporting; the registry records what each says it does, so ask the SASB questions above to see how it handles your industry.
51 vendors, own wordsExplore
51 vendors, own words
Filed under ESG reporting
51 vendors in this site’s registry.
51 vendors, own words
Alphabetical
The order ranks nothing.
51 vendors, own words
Their own words
What each vendor says about itself, read 11 October 2026 and 30 September–1 October 2026.
51 vendors, own words
SASB coverage
Not recorded in the registry: ask which industries and which version it holds.
Do you need a tool?
Can a spreadsheet do this? For one industry, often yes
The Materiality Finder is public, and a company in one SICS industry can copy its topics and metrics into a workbook with the version stamp and a column for its decision.
A tool earns its place when a group spans several industries, when the same metrics feed UK SRS, CDP and investor questionnaires, or when the library must move with ISSB amendments.
The comparison of the wider ESG market is on the ESG software comparison, and choosing an owner for materiality judgements on materiality assessment software.
SASB tells a company what investors in its industry usually ask about, and under UK SRS the only fixed duty is to say which of those topics it used.
That is the sentence to put to the board before buying anything.
Takeaways
SASB software, in five facts
| Fact | What it means for a tool |
|---|---|
| The ISSB owns the SASB Standards | Buy a library that follows ISSB amendments and shows versions. |
| UK SRS S1 ¶55: “may” consider SASB | Using SASB is a choice in the UK; under IFRS S1 it is “shall”. |
| UK SRS S1 ¶59: “shall identify” what you applied | The tool must produce the list of SASB topics used. |
| 77 industries, about six topics and 13 metrics each | Classification comes first, then topic selection. |
| The industry standard is neither floor nor ceiling | Keep the reason for every topic left out. |
Next: run the eight questions above on two platforms from the list, then read the SASB Standards explained to brief the team.
Frequently asked
SASB software, answered
What is SASB software?
Software that helps a company use the SASB Standards: classify itself by SICS industry, choose the disclosure topics and metrics that apply, collect the data and record which topics it used.
The SASB Standards are now the ISSB’s, so most products sell this as part of ISSB or UK SRS reporting rather than on its own.
Who owns the SASB Standards now?
The ISSB.
The IFRS Foundation completed its consolidation of the Value Reporting Foundation on 1 August 2022, and says the ISSB is responsible for the SASB Standards and is maintaining and enhancing them.
Does UK SRS require SASB?
Not to use it.
UK SRS S1 ¶55(a) says an entity “may” refer to and consider the SASB topics, where IFRS S1 says “shall”.
But ¶59 then says an entity “shall” identify the standards and guidance it applied, including any SASB topics, so once you use SASB you must say so.
How many SASB industries are there?
The IFRS Foundation’s SICS list covers 77 industries across 11 sectors, each with its own SASB Standard.
On average each industry standard has six disclosure topics and 13 metrics.
Is the SASB Materiality Map still available?
The public tool is the Materiality Finder on the SASB Navigator, which lets you browse industries and compare their topics side by side.
The Navigator’s Materiality Map address served a sign-in page when checked in October 2026.
Are SASB metrics mandatory for UK listed companies?
No. Listed companies in UKLR 6, 14, 15, 16 and 22 report against UK SRS on a comply-or-explain basis for periods beginning on or after 1 January 2027, under FCA PS26/19, and UK SRS makes the SASB and industry-based materials optional to consult.
UK SRS S2 still requires industry-based metrics as such.
What is the IFRS S2 industry-based guidance?
The climate-related content of the SASB Standards, brought into the ISSB Standards as a non-mandatory appendix to IFRS S2.
UK SRS S2 ¶¶12, 23 and 32 say an entity may refer to and consider it.
Are the SASB Standards changing?
Yes.
The ISSB issued amendments to three financial-sector standards in December 2025, effective for periods from 1 January 2027, and has two exposure drafts on enhancing the SASB Standards, from July 2025 and March 2026.
Nothing in those drafts applies until issued.
Can SASB metrics be tagged digitally?
Yes.
The IFRS Foundation publishes a SASB Standards Taxonomy.
Ask a vendor whether it tags against it, or only exports a table.
Is SASB the same as ESG ratings?
No. SASB is a disclosure standard a company reports against.
An ESG rating is a provider’s opinion about a company; providing one becomes an FCA-regulated activity in the UK from 29 June 2028.
Does a company need dedicated SASB software?
Rarely.
A company reporting under UK SRS or IFRS S1 needs its ISSB reporting tool to hold the SASB topic library, the industry classification and the record of what was applied.
A spreadsheet built from the Materiality Finder can do this for one industry.
Has this site tested any SASB software?
No. This page is built from the IFRS Foundation’s own SASB material, UK SRS and FCA PS26/19, and the vendor list quotes only what each vendor says about itself.
Sources
Primary sources
Every statement on this page traces to the provision listed here.
Vendor descriptions are cited on each vendor’s profile to the vendor’s own page.
Checked against 16 sources fromIFRS FoundationDepartment for Business and TradeFinancial Conduct Authority
- IFRS FoundationSASB Standards
The ISSB is responsible for the SASB Standards and is maintaining and enhancing them.
- IFRS FoundationUnderstanding the SASB Standards
Identify the SICS industry, review the standards, decide which topics apply; neither a floor nor a ceiling.
- IFRS FoundationSASB Navigator: Materiality Finder
The public tool for browsing industries and disclosure topics side by side.
- IFRS FoundationSICS industry list (10 October 2025)
77 industries across 11 sectors.
- IFRS FoundationIFRS Foundation completes consolidation with Value Reporting Foundation (1 August 2022)
The ISSB took over the SASB Standards.
- IFRS FoundationSASB Standards Taxonomy
The digital taxonomy for tagging SASB metrics.
- IFRS FoundationIFRS S1 General Requirements, ¶¶55–59
Under IFRS S1 an entity “shall refer to and consider” the SASB topics.
- IFRS FoundationIFRS S1 supporting materials
The standard and its accompanying guidance.
- IFRS FoundationIFRS S2 Climate-related Disclosures
Its industry-based guidance carries the climate content of the SASB Standards.
- IFRS FoundationUsing ISSB Industry-based Guidance when applying ISSB Standards
A non-mandatory appendix to IFRS S2.
- Department for Business and TradeUK SRS S1 General Requirements (PDF), ¶¶55, 58, 59 and B19
The UK “may”, and the “shall identify” that follows any use.
- Department for Business and TradeUK SRS S2 Climate-related Disclosures (PDF), ¶¶12, 23, 32 and 37
May refer to and consider the industry-based guidance; ¶37 keeps “shall”.
- Department for Business and TradeUK SRS S1 and UK SRS S2: publication page
Published 25 February 2026.
- Department for Business and TradeGovernment response on the UK SRS exposure drafts
Why “shall” became “may”, and the promised review.
- Financial Conduct AuthorityPS26/19 — final rules on UK SRS reporting by listed companies
Comply or explain for periods beginning on or after 1 January 2027.
- Financial Conduct AuthorityClimate change and sustainable finance: reporting requirements
The FCA’s summary of the listed-company rules.