SASB Reporting SASB Reporting


The US-American Sustainability Accounting Standards Board (SASB) is an independent, non-profit organisation that was founded in 2011. The organisation aims to establish non-binding disclosure standards across financially material environmental, social, and governance (ESG) topics for various industries. In 2018, they published the first industry-specific sustainability reporting standards for 77 industries.

In its SASB report Commerzbank AG discloses based on the criteria for Commercial, Consumer, Mortgage Banks as well as Investment Banking & Brokerage and in doing so refers to other publications of the bank.