How AI describes SASB Standards

The IFRS Foundation develops high-quality, globally accepted accounting and sustainability disclosure standards through the IASB (accounting) and the ISSB (sustainability). Its IFRS Accounting Standards provide a universal accounting language, while the IFRS Sustainability Disclosure Standards— which include SASB Standards, CDSB guidance, and TCFD recommendations— aim to deliver comparable, decision-useful disclosures for investors. The Foundation offers licensing, digital subscriptions, training, and other products to support organizations in adopting and applying these standards worldwide.