SASB Hardware
SASB
SASB Hardware: Performance data for better business choices.
The SASB Hardware costs $0 USD. Renewal costs $0 USD every 12 months.
Key Strengths
- Developed by SASB, now part of the IFRS Foundation, lending global credibility
- Focuses on financially material ESG topics specific to the hardware industry
- Widely recognized by major institutional investors managing ~$50 trillion in assets
- Sector-specific metrics reduce noise and improve comparability across hardware peers
- Integrates with broader reporting frameworks like TCFD and ISSB standards
- Free to access and implement — no licensing fees for the standards themselves
Ideal For
This standard is best suited for publicly traded or large private companies in the hardware and technology hardware manufacturing sector seeking to align their ESG disclosures with investor-grade, financially material metrics. It is particularly valuable for sustainability, investor relations, and finance professionals responsible for corporate reporting and transparency.
Target Audiences
Relevant Roles
Industries
Alignment & Recognition
Accrediting Body
Scope
Overview
The SASB (Sustainability Accounting Standards Board) Hardware standards provide guidelines for companies in the hardware sector to report on sustainability. Founded in 2011, SASB aims to help businesses disclose financially relevant environmental, social, and governance (ESG) information to investors. Hardware-specific standards cover topics such as energy efficiency, waste management, supply chain impacts, and labor practices.
Organizations achieve certification by meeting these standards, demonstrating transparency and commitment to sustainability. Over 1,000 companies globally use SASB standards, which are supported by investors managing around $50 trillion in assets. Key partners and users include large corporations like Apple, Dell, and HP, along with investment firms such as BlackRock and Vanguard. SASB continues to evolve, integrating with the International Integrated Reporting Council to enhance global reporting coherence.
Requirements & Verification
Evidence Requirements
Organizations are expected to collect and disclose quantitative and qualitative data aligned with SASB Hardware-specific metrics, including energy consumption, greenhouse gas emissions, product take-back and recycling rates, supply chain audit data, and employee health and safety statistics. Disclosures are typically published in annual reports, sustainability reports, or SEC filings. No formal third-party audit is mandated by SASB itself, though companies may choose to have disclosures independently assured.
Prerequisites
Assessment Process
SASB Hardware is a disclosure standard, not a traditional certification with an exam. Organizations self-report against the SASB Hardware metrics, which cover topics such as energy management, product lifecycle management, supply chain management, and employee health and safety. There is no formal pass/fail assessment; adoption is demonstrated through public disclosure in sustainability reports, annual reports, or regulatory filings. Third-party assurance of disclosures is optional but increasingly common among large reporters.
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 (now under the IFRS Foundation) periodically updates its standards, and companies are encouraged to adopt the latest version of the relevant standard as updates are released.
Accountability Model
Impact & Outcomes
Employer Recognition
Consider Alternatives If...
Avoid if your organization is a small or early-stage company without dedicated sustainability or investor relations resources, as implementation requires significant data collection and reporting infrastructure. Also consider alternatives if you need a third-party verified certification with a formal audit process, as SASB standards are primarily a disclosure framework rather than a pass/fail certification.
Alternative Programs
Frequently Asked Questions
Quick Facts
Certification
English
2011