SASB Casinos & Gaming
SASB
Standards guide casinos to uphold sustainability and transparency.
The SASB Casinos & Gaming costs $0 USD. Renewal costs $0 USD.
Key Strengths
- Industry-specific metrics tailored to casinos and gaming sector
- Developed with input from investors, companies, and subject-matter experts
- Widely recognized by institutional investors and ESG rating agencies
- Aligned with IFRS Sustainability Disclosure Standards (ISSB) for global credibility
- Covers material topics: energy, water, responsible gambling, and data security
- Free to access and implement — no licensing fee for the standards themselves
Ideal For
This standard is best suited for publicly traded casino and gaming companies seeking to align their ESG disclosures with investor expectations and global reporting frameworks. It is particularly valuable for sustainability officers, investor relations teams, and ESG analysts at large gaming operators who need a structured, industry-specific framework for material sustainability reporting.
Target Audiences
Relevant Roles
Alignment & Recognition
Accrediting Body
Scope
Overview
The Sustainability Accounting Standards Board (SASB) creates standards to help companies report on sustainability metrics. Their Casinos & Gaming standards focus on key areas like energy management, water use, and responsible gambling. Established in 2011, SASB aims to improve how businesses disclose environmental, social, and governance (ESG) info to investors. The standards are frequently updated with input from industry experts and public feedback.
Key metrics for the Casinos & Gaming sector include energy consumption, water withdrawal, data security, and the promotion of responsible gaming. Certifications help organizations demonstrate their commitment to sustainable practices, appealing to investors and regulators. Major clients include large casino operators and gaming companies who seek to align with global sustainability goals. The SASB standards benefit businesses by making them more transparent and accountable, fostering trust with stakeholders and potentially driving long-term profitability.
Requirements & Verification
Evidence Requirements
Organizations self-report against SASB's defined metrics for the Casinos & Gaming sector, including quantitative data on energy consumption (GJ), water withdrawal (cubic meters), percentage of gaming revenue from jurisdictions with responsible gambling frameworks, and data security incidents. No third-party audit is mandated by SASB itself, though companies may choose to have disclosures independently assured. Disclosures are typically published in annual sustainability reports or SEC filings.
Prerequisites
Assessment Process
There is no formal exam or audit process for SASB standards adoption. Organizations self-select the relevant industry standard (Casinos & Gaming), identify material topics using the SASB Materiality Map, and prepare disclosures against the defined metrics. Optional third-party assurance can be obtained from external auditors, but this is not required by SASB. Disclosures are typically reviewed internally and published in sustainability or annual reports.
Renewal & Compliance
SASB standards do not have a formal renewal or recertification cycle. Organizations are expected to update their disclosures annually in line with reporting cycles. SASB periodically revises its standards through a public consultation process; companies should monitor for standard updates and adjust their reporting accordingly.
Accountability Model
Impact & Outcomes
Employer Recognition
Consider Alternatives If...
Organizations that are not publicly traded or do not face significant investor scrutiny may find SASB standards more burdensome than necessary for their reporting needs. Private, small, or regional gaming operators may be better served by simpler ESG frameworks like GRI or a basic sustainability report.
Alternative Programs
Frequently Asked Questions
Quick Facts
Certification
English
2011