SASB Health Care Delivery
SASB
SASB Health Care tracks health delivery impacts and efficiency.
The SASB Health Care Delivery costs $0 USD. Renewal costs $0 USD.
Key Strengths
- Industry-specific sustainability disclosure framework tailored to healthcare delivery
- Developed through rigorous multi-stakeholder process with industry and investor input
- Widely recognized by institutional investors and ESG rating agencies
- Covers material topics unique to healthcare: patient safety, data security, affordability, and access
- Now integrated into the IFRS Sustainability Disclosure Standards via ISSB merger
- Free to access and implement — no licensing fee for the standard itself
Ideal For
This standard is best suited for healthcare delivery organizations — including hospitals, health systems, clinics, and managed care providers — that report ESG or sustainability metrics to investors, regulators, or stakeholders. It is particularly valuable for publicly traded or large private healthcare companies seeking to align disclosures with investor-grade frameworks.
Target Audiences
Relevant Roles
Industries
Alignment & Recognition
Accrediting Body
Scope
Overview
The Sustainability Accounting Standards Board (SASB) Health Care Delivery standard helps healthcare organizations report on sustainability issues. SASB was founded in 2011 to develop industry-specific standards, and its Health Care Delivery standard covers areas like patient privacy, data security, affordability, access to care, and quality care metrics.
Organizations achieving SASB certification demonstrate transparency and commitment to sustainable practices in healthcare. Notable clients include hospitals, clinics, and insurance companies aiming to improve their environmental and social impact. The standards help businesses meet regulatory requirements and attract socially responsible investors.
Statistics show that sustainable businesses are increasingly favored by consumers and investors, making SASB certification a strategic advantage. Through partnerships and compliance with SASB standards, healthcare providers enhance their reputations while contributing to overall public health and safety.
Requirements & Verification
Evidence Requirements
Organizations self-report against the SASB Health Care Delivery standard's defined metrics and disclosure topics. No mandatory third-party audit is required by SASB itself, though companies may choose to have disclosures independently assured. Reporting entities must document quantitative metrics (e.g., patient safety indicators, data breach statistics) and qualitative disclosures aligned with the standard's accounting metrics and activity metrics.
Prerequisites
Assessment Process
SASB Health Care Delivery is a reporting standard, not a credentialing exam. Organizations adopt the standard by preparing disclosures aligned with its defined accounting metrics and activity metrics. There is no formal exam or scored assessment. Disclosures are typically included in annual reports, sustainability reports, or SEC filings. Optional third-party assurance can be obtained from external auditors to enhance credibility.
Renewal & Compliance
SASB standards do not have a formal renewal or recertification cycle. Organizations are expected to report annually against the standard as part of their sustainability or annual reporting cycle. SASB periodically updates its standards, and organizations should monitor for revisions and update their disclosures accordingly.
Accountability Model
Impact & Outcomes
Employer Recognition
Consider Alternatives If...
Organizations outside the healthcare delivery sector should look to the relevant SASB industry standard for their specific sector. Companies seeking a third-party verified certification with a formal audit process may find SASB standards alone insufficient, as SASB is primarily a reporting framework rather than a pass/fail certification.
Alternative Programs
Frequently Asked Questions
Quick Facts
Certification
English
2011