SASB Leisure Facilities
SASB
SASB Leisure has recreational activities for all ages and interests.
The SASB Leisure Facilities costs $0 USD. Renewal costs $0 USD every 12 months.
Key Strengths
- Industry-specific sustainability metrics tailored to leisure facilities
- Developed through rigorous multi-stakeholder engagement process
- Widely recognized by institutional investors and ESG analysts
- Integrated into IFRS Sustainability Disclosure Standards via ISSB merger
- Free to access and implement — no licensing fees
- Enables comparability across leisure sector peers
Ideal For
This standard is best suited for companies operating leisure facilities — such as gyms, fitness centers, amusement parks, ski resorts, and entertainment venues — that need to report ESG metrics to investors or stakeholders. It is particularly valuable for publicly traded leisure companies or those seeking to align their sustainability disclosures with investor-grade frameworks.
Target Audiences
Relevant Roles
Alignment & Recognition
Accrediting Body
Scope
Overview
SASB's Leisure Facilities standard provides guidelines for businesses in the leisure sector, such as gyms, amusement parks, and entertainment centers, to report their sustainability efforts. It helps these organizations track their environmental and social impacts, like energy use, employee safety, and customer satisfaction. The Sustainable Accounting Standards Board (SASB) introduced these standards to promote transparency and accountability.
Historically, SASB has worked with various companies and stakeholders to craft relevant metrics. Notable clients include large leisure corporations seeking to improve their public image and operational efficiency. They frequently seek SASB certification to demonstrate commitment to sustainable practices.
Stats show growing adoption, with numerous businesses integrating these guidelines into their reporting. Partnerships with environmental NGOs and industry groups help drive this adoption. SASB's standards are a tool for businesses to improve performance and meet stakeholder expectations while contributing to broader environmental and social goals.
Requirements & Verification
Evidence Requirements
Organizations are expected to collect and disclose quantitative and qualitative data across SASB-defined topics such as energy consumption, water usage, employee injury rates, and customer safety incidents. No formal third-party audit is mandated by SASB itself, though companies may choose to have disclosures independently assured. Disclosures are typically published in annual sustainability or integrated reports.
Prerequisites
Assessment Process
There is no formal exam or audit process associated with the SASB Leisure Facilities standard. Organizations self-select the standard and voluntarily disclose metrics aligned with SASB's defined topics and accounting metrics. Disclosures are typically included in annual sustainability reports or SEC filings. Independent assurance by a third-party auditor is optional but increasingly common among large public companies.
Renewal & Compliance
SASB standards are periodically reviewed and updated by the ISSB (International Sustainability Standards Board), which absorbed SASB in 2022. Organizations are expected to adopt the most current version of the standard in their reporting cycle. There is no formal renewal or recertification process — adoption is ongoing and voluntary on an annual reporting basis.
Accountability Model
Impact & Outcomes
Employer Recognition
Consider Alternatives If...
Avoid if your organization is not in the leisure/recreation sector, as SASB offers sector-specific standards better suited to other industries. Also consider alternatives if you need a certifiable standard with third-party verification rather than a voluntary disclosure framework.
Alternative Programs
Frequently Asked Questions
Quick Facts
Certification
English
2018