SASB Air Freight & Logistics
SASB
Standards guiding sustainable air freight management.
The SASB Air Freight & Logistics costs $0 USD. Renewal costs $0 USD.
Key Strengths
- Industry-specific metrics tailored to air freight and logistics material risks
- Globally recognized framework aligned with investor-grade financial reporting
- Covers critical ESG topics: fuel management, labor, safety, and environmental impact
- Continuously updated through industry consultation and regulatory feedback
- Adopted by major industry players including FedEx and UPS
- Bridges non-financial sustainability data with long-term financial performance
Ideal For
This standard is best suited for publicly traded or large private companies in the air freight and logistics sector seeking to communicate material sustainability risks and opportunities to investors. It is particularly valuable for sustainability officers, investor relations teams, and ESG reporting professionals who need a rigorous, industry-specific disclosure framework aligned with financial reporting norms.
Target Audiences
Relevant Roles
Alignment & Recognition
Accrediting Body
Scope
Overview
The Sustainability Accounting Standards Board (SASB) develops sustainability accounting standards for different industries, including Air Freight & Logistics, to help businesses disclose material information to investors. The SASB standards are designed to comply with the financial reporting norms and are recognized globally.
SASB was established to bridge the gap between companies and investors, focusing on non-financial data relevant to long-term performance. For the Air Freight & Logistics sector, SASB looks at critical areas like fuel management, labor relations, environmental impact, and safety practices.
The standards help organizations in gaining certification and improving transparency, thus attracting investors and partners. Major industry players like FedEx and UPS utilize SASB standards to report sustainability information. These standards are continuously updated based on industry feedback and evolving regulations.
Using SASB standards can enhance a company's reputation and operational efficiency, showcasing commitment to sustainability and governance to stakeholders.
Requirements & Verification
Evidence Requirements
Organizations are expected to collect and disclose quantitative and qualitative data aligned with SASB's Air Freight & Logistics topic areas, including metrics on greenhouse gas emissions, fuel consumption, air quality, labor practices, and safety. No formal third-party audit is required by SASB itself, though companies may choose to have disclosures independently assured. Disclosures are typically included in annual reports, sustainability reports, or SEC filings.
Prerequisites
Assessment Process
There is no formal exam or audit process required by SASB for adoption of the Air Freight & Logistics standard. Organizations self-select the relevant metrics, collect data against SASB's defined disclosure topics and accounting metrics, and publish findings in their sustainability or financial reports. Third-party assurance is optional and at the organization's discretion.
Renewal & Compliance
SASB standards do not carry a formal renewal or recertification cycle. Organizations are encouraged to update their disclosures annually in line with reporting cycles and to adopt the latest version of the standard as SASB releases updates. Since the merger with IFRS Foundation (ISSB), organizations should monitor for updates to aligned IFRS Sustainability Disclosure Standards.
Accountability Model
Impact & Outcomes
Salary & Market Value
No published salary impact data is available for SASB standard adoption, as it is an organizational disclosure framework rather than an individual professional credential. However, ESG professionals with SASB reporting expertise are increasingly sought after, with sustainability roles commanding a premium in sectors with high investor ESG scrutiny.
Employer Recognition
Consider Alternatives If...
Organizations that are small or early-stage and lack the resources for structured ESG reporting may find SASB standards burdensome without dedicated sustainability staff. Companies seeking a broad, cross-industry sustainability certification (rather than a disclosure standard) should consider frameworks like ISO 14001 or B Corp instead.
Alternative Programs
Frequently Asked Questions
Quick Facts
Certification
English
2011