SASB Containers & Packaging

1. Identify your sector applicability: Confirm your organization operates in the Containers & Packaging sector (SASB industry code CN0201–CN0204 covering glass, metal, paper, and plastic packaging). Visit the SASB Navigator at sasb.org to access the free standard.

1. Download the Containers & Packaging standard: Access the full standard document via the SASB Navigator tool (free registration required). Review the disclosure topics and accounting metrics specific to your sub-industry.

1. Conduct a materiality assessment: Map SASB's defined disclosure topics — such as greenhouse gas emissions, energy management, product lifecycle impacts, and supply chain management — against your organization's operations to determine which are financially material.

1. Collect and measure performance data: Gather quantitative and qualitative data aligned to SASB's accounting metrics. This typically involves cross-functional input from operations, EHS, finance, and supply chain teams.

1. Draft disclosures: Integrate SASB-aligned disclosures into your annual sustainability report, integrated report, or SEC filing (e.g., 10-K or 20-F). Use SASB's recommended units of measurement and reporting boundaries.

1. Consider third-party assurance: Engage an independent assurance provider (e.g., a Big Four accounting firm or specialist ESG assurer) to validate your disclosed data — this is optional but increasingly expected by institutional investors.

1. Publish and communicate: Release your disclosures publicly and notify key stakeholders, including investors and ESG rating agencies (MSCI, Sustainalytics, etc.), that you are reporting against SASB standards.

1. Update annually: Revisit the SASB Navigator each reporting cycle to check for standard updates and revise disclosures accordingly as your operations or the standard evolves.

The SASB Containers & Packaging standard covers four sub-industries — Glass Containers, Metal & Glass Containers, Paper & Plastic Packaging, and Plastic Packaging — each with tailored disclosure topics and accounting metrics. Organizations self-assess and report against the topics deemed financially material to their specific sub-industry.

Core disclosure topics across the sector include: - Greenhouse Gas Emissions: Scope 1 and Scope 2 emissions (metric tons CO₂e), percentage covered by emissions-limiting regulations, and emissions reduction targets. - Energy Management: Total energy consumed, percentage from grid electricity, percentage from renewables, and energy intensity metrics. - Water Management: Total water withdrawn and consumed, percentage in water-stressed regions, and incidents of non-compliance with water quality standards. - Waste Management: Total weight of hazardous and non-hazardous waste generated, percentage recycled, and significant spills or releases. - Product Lifecycle Management: Percentage of products that are recyclable, reusable, or compostable; use of recycled and renewable input materials; and efforts to reduce material use per unit. - Supply Chain Management: Tier 1 supplier audits, percentage of suppliers meeting environmental and social standards, and sourcing of certified materials (e.g., FSC-certified fiber). - Chemical & Material Safety: Use of substances of concern, compliance with regulations (e.g., REACH, RoHS), and efforts to substitute hazardous materials.

Each metric specifies the unit of measure, reporting boundary, and whether it is a quantitative or qualitative disclosure. SASB does not score or grade disclosures — organizations report what is applicable and material, and investors assess the quality and completeness of the information provided.

SASB standards have become one of the most widely referenced ESG disclosure frameworks globally, particularly among institutional investors. As of the mid-2020s, thousands of companies across more than 70 countries reference SASB standards in their sustainability or integrated reports, with adoption especially strong among large-cap publicly traded companies in North America and Europe. The Containers & Packaging sector has seen growing adoption driven by investor pressure around plastic waste, circular economy commitments, and regulatory scrutiny of single-use packaging.

A pivotal moment for SASB's market position came in 2022 when the IFRS Foundation consolidated SASB under the newly formed International Sustainability Standards Board (ISSB). The ISSB's inaugural standards (IFRS S1 and S2, released in 2023) explicitly incorporate SASB's industry-specific metrics as supplementary guidance, effectively embedding SASB into the emerging global baseline for sustainability disclosure. This has significantly elevated SASB's credibility and adoption trajectory, particularly as jurisdictions like the EU, UK, Canada, and Australia move toward mandatory ISSB-aligned reporting.

In the packaging sector specifically, SASB competes for mindshare with the GRI Standards (which are more stakeholder-focused and widely used for broader sustainability reporting) and CDP (which focuses on climate, water, and forests). Many companies use SASB alongside GRI or CDP rather than choosing one exclusively. The Ellen MacArthur Foundation's New Plastics Economy Global Commitment and the EU Packaging and Packaging Waste Regulation are also shaping what investors expect packaging companies to disclose, creating natural alignment with SASB's product lifecycle and material efficiency metrics. Demand for SASB-aligned reporting in this sector is expected to grow as regulatory requirements tighten globally.

The Sustainability Accounting Standards Board (SASB) was founded in 2011 by Jean Rogers in San Francisco, with a mission to develop industry-specific sustainability accounting standards that help public companies disclose financially material ESG information to investors. Unlike broader sustainability frameworks, SASB was explicitly designed to align with the materiality concept used in financial reporting — focusing only on sustainability topics likely to affect a company's financial condition or operating performance. The Containers & Packaging standard was among the first cohort of industry standards developed, with provisional standards released around 2014 and full codified standards published in 2018 following extensive multi-stakeholder consultation.

In 2019, SASB merged with the International Integrated Reporting Council (IIRC) to form the Value Reporting Foundation (VRF), broadening its reach and institutional legitimacy. A further consolidation occurred in 2022 when the IFRS Foundation absorbed the VRF, bringing SASB's industry-specific standards under the umbrella of the newly established International Sustainability Standards Board (ISSB). The ISSB's IFRS S1 standard (General Requirements for Disclosure of Sustainability-related Financial Information), published in June 2023, explicitly references SASB's industry-based metrics as a resource for identifying material topics — cementing SASB's role as a foundational layer of the emerging global sustainability disclosure architecture.