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IFRS.Report

SASB Industry Map

A cross-reference matrix from IFRS S2 industry-based guidance to sectors, metrics, and evidence types.

In Plain Language

The ISSB codified 77 SASB industry standards into IFRS S2's industry-based guidance. Each industry has its own disclosure topics, metrics, and evidence requirements. The cross-reference matrix maps every SASB topic to its IFRS S2 paragraph.

Technical Requirements

  • 77-industry cross-reference matrix
  • SASB disclosure topic per sector
  • Evidence type & metric comparability
  • Industry-specific materiality framework
Core Terms & Glossary →

Sources

  1. IFRS S1 §54-59 — Sources of guidance (Part_A_Standards/IFRS_S1_General_Requirements_for_Disclosure_of_Sustainability-related_Financial_.pdf)
  2. IFRS S2 §27-36 — Climate metrics and targets (Part_A_Standards/IFRS_S2_Climate-related_Disclosures.pdf)
  3. IFRS S1 §21-24 — Connected information (Part_A_Standards/IFRS_S1_General_Requirements_for_Disclosure_of_Sustainability-related_Financial_.pdf)