SASB Alcoholic Beverages
SASB
SASB sets eco-friendly standards for alcohol firms.
The SASB Alcoholic Beverages costs $0 USD. Renewal costs $0 USD.
Key Strengths
- Industry-specific ESG metrics tailored to alcoholic beverages sector
- Widely recognized by institutional investors and ESG analysts
- Aligned with IFRS Sustainability Disclosure Standards (ISSB)
- Covers material topics: water management, packaging waste, responsible marketing
- Free to access and implement — no licensing fee
- Developed through rigorous multi-stakeholder public comment process
Ideal For
This standard is best suited for alcoholic beverage companies — including brewers, distillers, and wine producers — that report ESG metrics to institutional investors or sustainability-focused stakeholders. It is particularly valuable for publicly traded companies or those seeking to align disclosures with investor-grade frameworks like the IFRS Sustainability Disclosure Standards.
Target Audiences
Relevant Roles
Industries
Alignment & Recognition
Accrediting Body
Scope
Overview
The SASB (Sustainability Accounting Standards Board) Standards provide a framework for businesses to report sustainability information. SASB covers various industries, including Alcoholic Beverages. Their standards help companies disclose important environmental, social, and governance (ESG) metrics. Founded in 2011, SASB aims to improve transparency for investors. The Alcoholic Beverages standards focus on areas like water management, responsible drinking, and packaging waste. Well-known organizations and businesses use SASB standards for certification and reporting, including major beverage companies. This helps them show commitment to sustainability and attract investment by meeting disclosure requirements.
Requirements & Verification
Evidence Requirements
Companies self-report against SASB's defined disclosure topics and accounting metrics for the Alcoholic Beverages industry (standard code FB-AB). Disclosures typically appear in annual reports, 10-K filings, or standalone sustainability reports. Third-party assurance is optional but encouraged. No formal submission to SASB is required; companies publicly disclose using the standard's metrics and units of measure.
Prerequisites
Assessment Process
There is no formal exam or audit process. Companies self-select the SASB Alcoholic Beverages standard (FB-AB) and prepare disclosures aligned with its defined accounting metrics and activity metrics. Disclosures are published in public-facing reports. Optional third-party assurance can be obtained from an independent auditor to verify reported data.
Renewal & Compliance
SASB standards are periodically updated by the ISSB (International Sustainability Standards Board, which absorbed SASB in 2022). Companies are expected to adopt the most current version of the standard in their disclosures. There is no formal renewal cycle or fee — companies simply continue reporting annually using the current standard.
Accountability Model
Impact & Outcomes
Employer Recognition
Consider Alternatives If...
Companies seeking a third-party verified certification or public-facing sustainability seal should look elsewhere, as SASB is a reporting framework rather than a pass/fail certification. Organizations outside the alcoholic beverages industry will need to use a different SASB industry standard.
Alternative Programs
Frequently Asked Questions
Quick Facts
Certification
English
2012