What Are the SASB Standards? Chinese Resources, ISSB Revisions and Use in Taiwan
The IFRS Adoption Portal has released Chinese versions of the SASB Standards covering 15 industries, including semiconductors, hardware, insurance and processed foods (as of 2025.01.10).
What to decide after reading If you came for IFRS, SASB, TCFD, GRI, or ESG reporting requirements, the next step is to turn disclosure items into data collection, section assignments, and review workflows.
Table of Contents
Sustaihub Key Takeaways
- SASB groups industries into 11 sectors and 77 industry standards based on industry characteristics, focusing on sustainability issues that are “financially material” to each industry.
- Under the Rules Governing the Preparation and Filing of Sustainability Reports by TWSE Listed Companies (上市公司編製與申報永續報告書作業辦法), listed companies must disclose industry-specific sustainability indicators according to the applicable conditions; Article 3 also permits them to refer to the SASB Standards to disclose industry metrics and prepare a content index.
- The IFRS S2 industry guidance is based on SASB's climate-related content. Companies can identify applicable industries based on their operations, then organise metrics, data sources and corresponding disclosure locations.
- The ISSB published exposure drafts proposing amendments to the SASB Standards on July 3, 2025, and the consultation closed on November 30, 2025. No decisions on amendments were made when feedback was discussed in May 2026, so the formally issued versions still apply.
The Sustaihub sustainability report database contains 2,023 sustainability reports from TWSE/TPEx-listed companies for the 2025 reporting year; Sustaihub's analysis shows that 45.4% list third-party verification or assurance (“list” means the verification or assurance provider field in the filed data is populated; it does not mean the assurance covers the entire report). When comparing peers' SASB industry metric disclosures, also check the assurance scope of each report. Sustaihub's industry comparison of 2025 reporting year data shows that among industries with 30 or more reports, Chemical (100%), Food (97.1%) and Financial and Insurance (95.9%) had notably higher shares of reports assured by accounting firms, consistent with the Rules' requirement that these industries obtain CPA assurance for their industry-specific indicators.
Updated on October 6, 2026. This update adds information on SASB revisions and how Taiwanese companies can apply the standards.
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To help Taiwanese companies apply the SASB Standards more accurately, SASB recently introduced Chinese-language guidance so companies can clearly understand each disclosure requirement. This update reduces language barriers and helps companies align more effectively with international standards.
An Introduction to SASB
The Sustainability Accounting Standards Board (SASB) developed 77 industry standards based on industry characteristics to address corporate sustainability disclosure needs. They cover five key sustainability dimensions:
- Environment: How companies manage environmental impacts such as climate change, resource use and pollution.
- Social Capital: Relationships with consumers and communities, including product quality, safety and information security.
- Human Capital: Workforce management, occupational safety, labour rights and other human capital issues.
- Business Model & Innovation: The financial impacts of issues such as sustainable supply chains, product design and the circular economy.
- Leadership & Governance: Key indicators covering corporate governance, ethical conduct and risk management.
Figure | The five key SASB sustainability dimensions (Source: compiled by Sustaihub)
Established in San Francisco, the Sustainability Accounting Standards Board specifically addresses investors' information needs, aiming to encourage companies to disclose information that is financially material to their business alongside financial performance. Through these five dimensions, the SASB Standards help companies disclose financially relevant ESG information on material issues in their industries, ensuring that sustainability reports are transparent and useful for decision-making.
How SASB Standards Relate to ESG
1. Latest Requirements under the Sustainability Reporting Rules
Under the Taiwan Stock Exchange's Rules Governing the Preparation and Filing of Sustainability Reports by TWSE Listed Companies, listed companies must disclose industry-specific sustainability indicators according to the applicable conditions. They may also refer to the SASB Standards to disclose industry metrics and an index mapping SASB metrics to report content.
2. Communicating Key ESG Risks and Opportunities
The SASB Standards have become an important reference for investors worldwide, particularly for financially relevant sustainability issues. They provide industry-specific disclosure requirements. Companies typically disclose current-year SASB quantitative data and related management practices in their sustainability report appendices, enabling effective communication of key ESG risks and opportunities to investors.
3. Benchmarking against Industry Metrics
The distinctive feature of the SASB Standards is their industry-specific focus. They group companies into 11 sectors, further divided into 77 industry standards, identifying the most financially significant ESG issues for each industry. This ensures disclosures directly reflect companies' business models and operational risks, improves international comparability, and meets investors' sustainability information needs.
4. Using SASB Disclosures to Align with IFRS S2
IFRS S2 [1] focuses on climate-related financial disclosures and draws on SASB metrics to provide industry-specific disclosure requirements. S2 requires disclosures on climate-related matters, including transition plans, carbon offset plans, climate scenario analysis and Scope 3 greenhouse gas emissions, while taking industry-specific SASB metrics into account. Adopting these metrics early helps companies ensure that their reports comply with the latest international standards.
IFRS S2 [1]: The International Sustainability Standards Board (ISSB), under the IFRS Foundation, aims to advance the integration of international sustainability disclosure frameworks and improve disclosure quality and credibility. In 2023, it issued IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (S1) and IFRS S2 Climate-related Disclosures (S2).
ISSB Is Revising the SASB Standards
On July 3, 2025, the ISSB published exposure drafts proposing amendments to the SASB Standards and IFRS S2 industry guidance. These comprehensively reviewed 9 priority industries and proposed amendments to metrics on common topics across another 41 industries. The consultation closed on November 30, 2025. The ISSB discussed feedback in May 2026 but made no decisions on amendments at that meeting. The original target was to issue amendments in 2026, subject to deliberations on the feedback. Companies should rely on the formally issued versions.
Sources: IFRS Foundation announcement on amendments, SASB revision project and progress.
How Can Taiwanese Companies Use SASB?
Sustainability reports must disclose applicable industry-specific sustainability indicators under the reporting rules. Article 3 also permits companies to refer to the SASB Standards and prepare an index of metrics. The IFRS S2 industry guidance is based on SASB's climate-related content. Companies can identify the relevant industries based on their operations, then organise metrics, data sources and corresponding disclosure locations. Sources: Rules Governing Sustainability Reports by TWSE Listed Companies, The relationship between SASB and IFRS S2 industry guidance.
For Taiwan's adoption schedule and the latest adjustments, see 2026 IFRS Sustainability Disclosure Standards Q&A and IFRS Phase 3 Adjustments.
Official Resources for SASB Standards
Companies can access the latest SASB Standards information and guidance through:
- SASB website: Search for a company name to identify its industry classification and download the original documents.
- Taiwan's regulatory authority: IFRS Sustainability Disclosure Standards Adoption Portal
Transparent Sustainability Disclosures Strengthen Competitiveness
The latest Chinese-language SASB guidance helps companies understand the requirements more easily and ensure their reports meet global investors' expectations. Master the SASB Standards and techniques for preparing sustainability report appendices to comply with the reporting rules, improve transparency and strengthen investor trust!
International reporting frameworks undergo frequent, complex updates. Sustaihub's reporting management platform can be customised to map the GRI, SASB, TCFD, IFRS S1S2 and other international frameworks you need to address. Click here to see how ESG digitalisation can help solve your report management challenges.
IFRS S2 SASB Standards SASB Chinese Version ESG Disclosure Taiwan Corporate Sustainability Report
FAQ
View AllWhen was the Chinese-language SASB guidance introduced?
Chinese-language SASB guidance was recently introduced to help Taiwanese companies apply the SASB Standards more accurately, reduce language barriers and align more effectively with international standards.
How many industry standards do the SASB Standards cover?
The SASB Standards organise corporate sustainability disclosure requirements into 77 industry standards, covering five key dimensions: Environment, Social Capital, Human Capital, Business Model & Innovation, and Leadership & Governance.
How should Taiwanese listed companies refer to SASB Standards in sustainability reports?
Under the TWSE reporting rules, listed companies must disclose industry-specific sustainability indicators according to the applicable conditions. Article 3 also permits reference to SASB Standards for disclosing industry metrics and preparing a content index. When adopting IFRS S2, companies can refer to its industry guidance, which is based on SASB's climate-related content.
Turn Sustainability Disclosure into a Collaborative Workflow
Use Syber to manage section ownership, metric data, review records, and disclosure progress, turning IFRS, SASB, and GRI requirements into a team workflow.
How to decide the next stepTurn the disclosure requirements in the article into sections, data sources, and owners first. If collaboration, version control, or verification is involved, then evaluate whether a reporting workflow is needed.