SASB Internet Media & Services
SASB
Simple tools to improve sustainability in online media services.
The SASB Internet Media & Services costs $0 USD. Renewal costs $0 USD.
Key Strengths
- Industry-specific metrics tailored to internet media and services sector
- Widely recognized by institutional investors and ESG rating agencies
- Covers material topics like data privacy, advertising ethics, and energy management
- Developed through rigorous multi-stakeholder standard-setting process
- Integrated into IFRS Sustainability Disclosure Standards (ISSB) framework
- Free to access and implement — no licensing fees for the standards themselves
Ideal For
This framework is best suited for publicly traded technology companies and digital media platforms seeking to align their ESG disclosures with investor-grade standards. It is particularly valuable for sustainability officers, investor relations teams, and ESG analysts at internet, social media, search, and digital advertising companies who need a structured, industry-specific reporting framework.
Target Audiences
Relevant Roles
Industries
Alignment & Recognition
Accrediting Body
Scope
Overview
The SASB (Sustainability Accounting Standards Board) Internet Media & Services framework guides companies in reporting on their sustainability performance. Established in 2011, SASB helps businesses improve transparency and accountability. The Internet Media & Services standards include topics like data privacy, advertising ethics, and energy usage. As of now, over 120 companies across various sectors use SASB standards. Major organizations like Alphabet, Facebook, and Twitter are notable adopters. SASB's work is crucial for investors, as it links a company’s social and environmental impact with financial performance. The certification provided by SASB can help businesses better meet regulatory requirements and improve their sustainability strategies.
Requirements & Verification
Evidence Requirements
Companies self-report against SASB's defined metrics for the Internet Media & Services industry, which include quantitative disclosures (e.g., energy consumption, data breach statistics, employee diversity figures) and qualitative disclosures (e.g., policies on data privacy, content governance). No third-party audit is mandated by SASB itself, though companies may choose to have disclosures independently assured.
Prerequisites
Assessment Process
There is no formal exam or audit process for SASB framework adoption. Companies self-select the applicable industry standard (Internet Media & Services) and voluntarily disclose against its defined metrics in annual reports, sustainability reports, or SEC filings. Optional third-party assurance can be obtained from external auditors, but this is not required by SASB.
Renewal & Compliance
SASB standards are updated periodically by the ISSB (now integrated under IFRS Foundation). Companies are expected to apply the most current version of the standard in their annual sustainability or integrated reports. There is no formal renewal or recertification cycle — companies simply continue to report annually using the current standard.
Accountability Model
Impact & Outcomes
Employer Recognition
Consider Alternatives If...
Companies outside the internet media and services sector will find limited applicability, as the metrics are highly industry-specific. Organizations seeking a third-party verified certification with a formal pass/fail credential should consider alternatives like ISO 14001 or B Corp, as SASB is a reporting framework rather than a traditional certification.
Alternative Programs
Frequently Asked Questions
Quick Facts
Certification
English
2011