Standards · SASB
SASB mapping scope
The Sustainability Accounting Standards Board (SASB) Standards are industry-specific disclosure standards covering 77 industries across 11 sectors, each defining a set of financially material disclosure topics and accounting metrics. SASB Standards are now maintained by the International Sustainability Standards Board (ISSB) under the IFRS Foundation; they remain available for voluntary use and are referenced by IFRS S1 as a source for identifying disclosure topics. EMJ.life maintains a citation map only: where an EMJ whitelist module aligns with a SASB industry topic — for example a construction-materials process emissions metric or a workforce health & safety metric — the module's evidence rows may cite the relevant SASB topic code so a SASB filer can ingest the datapoint. EMJ does NOT certify SASB "materiality" for a given issuer's industry, does NOT compile SASB-aligned reports, and does NOT issue assurance opinions over SASB metrics (D-001).
How publications cite this framework
Migration 0046 introduces thepublication_standards_mappingstable. SASB citations use the standard topic/metric coding structure — e.g.SASB-EM-CM-110a.1(Construction Materials, GHG Emissions) — together with the EMJ modules and indicators supplying the underlying datapoints. The mapping is non-interpretive: it surfaces a candidate alignment between an EMJ behaviour and a SASB topic, not a determination that the topic is material for the specific issuer's industry classification.
Per-publication indicator list
Each publication page renders the SASB rows of its standards mapping inline with the citing module. See the Aliaxis FY 2026 pack as a worked example:/publication/10.64969/emj.ntcc.aliaxis-sg.2026 →