SASB Health Care Distributors
SASB
SASB guides healthier drug logistics for safe patient care.
The SASB Health Care Distributors costs $0 USD. Renewal costs $0 USD every 12 months.
Key Strengths
- Industry-specific sustainability disclosure topics tailored to healthcare distribution
- Developed through rigorous multi-stakeholder process with investors and industry experts
- Widely recognized by institutional investors and ESG rating agencies
- Enables comparability of sustainability data across peer companies
- Integrated into IFRS/ISSB sustainability disclosure framework
- Free to access and implement — no licensing fees for the standard itself
Ideal For
This standard is best suited for healthcare distribution companies — including pharmaceutical wholesalers, medical device distributors, and specialty distributors — that report ESG or sustainability metrics to investors and stakeholders. It is particularly valuable for publicly traded or large private firms seeking to align their disclosures with investor-grade, industry-specific sustainability frameworks.
Target Audiences
Relevant Roles
Industries
Alignment & Recognition
Accrediting Body
Scope
Overview
The SASB (Sustainability Accounting Standards Board) Health Care Distributors program establishes standards for transparency and accountability in the healthcare distribution sector. SASB focuses on key areas such as safety, environmental impacts, and ethical business practices. Founded in 2011, SASB aims to improve the quality and comparability of sustainability-related disclosures.
The program helps organizations achieve certification, ensuring they meet rigorous benchmarks. Businesses can use SASB standards to highlight their commitment to sustainable practices. Key clients often include major medical suppliers and global health organizations.
Through its standardized framework, SASB facilitates better decision-making for investors, regulators, and stakeholders. By focusing on the most relevant sustainability issues, SASB helps the sector maintain public trust and operational excellence. Key partners include leading healthcare firms, ensuring widespread adoption and implementation of these crucial standards.
Requirements & Verification
Evidence Requirements
Organizations self-report against SASB's defined disclosure topics and associated metrics for the Health Care Distributors industry. Required disclosures include quantitative metrics (e.g., percentage of revenue from controlled substances, number of recalls) and qualitative descriptions of management approaches. No mandatory third-party audit is required by SASB itself, though companies may choose to have disclosures independently assured.
Prerequisites
Assessment Process
There is no formal exam or audit process. Organizations self-report against the SASB Health Care Distributors standard's defined metrics and disclosure topics in their annual sustainability, ESG, or integrated reports. Disclosures may optionally be subject to independent third-party assurance, but this is not mandated by SASB. The standard specifies the exact metrics, units of measure, and boundaries for each disclosure topic.
Renewal & Compliance
SASB standards are periodically reviewed and updated by the IFRS Foundation (which absorbed SASB in 2022). Organizations are expected to apply the most current version of the standard in their annual sustainability or integrated reports. There is no formal renewal cycle or recertification fee — organizations simply continue to report against the standard each reporting period.
Accountability Model
Impact & Outcomes
Employer Recognition
Consider Alternatives If...
Avoid if your organization is seeking a pass/fail operational certification (like ISO 9001) rather than a disclosure and reporting framework. This is a reporting standard, not a compliance certification with audited third-party verification of operational practices.
Alternative Programs
Frequently Asked Questions
Quick Facts
Certification
English
2011