SASB Electronic Manufacturing Services & Original Design Manufacturing
SASB
Focuses on sustainable practices in electronics manufacturing.
The SASB Electronic Manufacturing Services & Original Design Manufacturing costs $0 USD. Renewal costs $0 USD every 12 months.
Key Strengths
- Sector-specific ESG disclosure framework tailored to electronics manufacturing
- Developed by SASB, now part of the IFRS Foundation, lending global credibility
- Enables comparability across companies for investors and analysts
- Covers material topics including hazardous waste, energy, water, and worker safety
- Widely adopted by major global corporations and recognized by institutional investors
- Aligned with IFRS Sustainability Disclosure Standards (ISSB)
Ideal For
This standard is best suited for electronics manufacturing companies, contract manufacturers, and original design manufacturers seeking to align their ESG disclosures with investor-grade reporting frameworks. It is particularly valuable for publicly traded companies or those seeking institutional investment that require standardized, comparable sustainability data across the sector.
Target Audiences
Relevant Roles
Industries
Alignment & Recognition
Accrediting Body
Scope
Overview
The SASB (Sustainability Accounting Standards Board) standards for Electronic Manufacturing Services (EMS) & Original Design Manufacturing (ODM) guide companies in disclosing environmental, social, and governance (ESG) data. Historically, SASB was founded in 2011 to standardize ESG reporting, making it easier for investors to compare companies. The EMS & ODM sector involves making and designing electronic products for other companies.
The SASB standards help these businesses report on critical areas like energy use, hazardous materials, and worker safety. Companies using SASB include big names like Apple and Dell, which rely on EMS & ODM partners for production.
For organizations, certification through SASB means a commitment to transparency and sustainability. This facilitates better decision-making and can attract investment. Important partners often include major tech companies who emphasize responsible manufacturing. The SASB framework is vital for guiding companies to be more sustainable, benefiting both their operations and their stakeholders.
Requirements & Verification
Evidence Requirements
Organizations are expected to identify and disclose quantitative and qualitative data across SASB's defined metrics for the EMS & ODM sector, including energy consumption, hazardous waste generation, employee health and safety rates, and supply chain management practices. Disclosure is typically included in annual reports, sustainability reports, or SEC filings. There is no formal third-party certification audit required by SASB itself; companies self-report against the standard.
Prerequisites
Assessment Process
There is no formal exam or audit process required by SASB for organizations adopting the EMS & ODM standard. Companies self-report against the defined metrics and disclosure topics. Some organizations may voluntarily engage third-party assurance providers to verify their disclosures, but this is not mandated by SASB. Disclosure is typically published annually in sustainability or integrated reports.
Renewal & Compliance
SASB standards are updated periodically by the IFRS Foundation/ISSB. Organizations are expected to apply the most current version of the standard in their annual disclosures. There is no formal renewal or recertification cycle; ongoing compliance is maintained through annual reporting aligned with the latest standard version.
Accountability Model
Impact & Outcomes
Employer Recognition
Consider Alternatives If...
Organizations that are small, privately held, or not subject to investor ESG scrutiny may find the SASB standard overly complex relative to their reporting needs. Companies already reporting under GRI or TCFD without investor pressure may not see immediate value in adopting an additional framework.
Alternative Programs
Frequently Asked Questions
Quick Facts
Certification
English
2011