SASB Standards
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下载链接：
https://navigator.sasb.ifrs.org/
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资源简介：
SASB Standards是一个可持续发展会计准则委员会(SASB)制定的标准数据库，提供行业特定的可持续发展会计准则。该数据库旨在帮助企业和投资者识别与财务决策相关的可持续发展信息。SASB标准覆盖77个行业，每个行业都有特定的可持续发展指标和披露要求。
The SASB Standards is a standard database developed by the Sustainability Accounting Standards Board (SASB), which provides industry-specific sustainability accounting standards. This database aims to help enterprises and investors identify sustainability-related information relevant to financial decision-making. The SASB Standards cover 77 industries, each with its own specific sustainability metrics and disclosure requirements.
提供机构：
可持续发展会计准则委员会(SASB)
