SASB Managed Care
SASB
SASB Managed Care guides sustainable care reporting.
The SASB Managed Care costs $0 USD. Renewal costs $0 USD.
Key Strengths
- Industry-specific ESG metrics tailored to managed care and health insurance
- Developed through rigorous multi-stakeholder engagement process
- Widely recognized by institutional investors and asset managers
- Enables apples-to-apples comparability across peer companies
- Integrated into IFRS Sustainability Disclosure Standards (ISSB) framework
- Free to access and implement — no licensing cost
Ideal For
This standard is best suited for publicly traded managed care and health insurance companies seeking to improve ESG disclosure to institutional investors. It is particularly valuable for sustainability officers, investor relations teams, and ESG analysts at organizations operating in the U.S. healthcare sector who want to align reporting with investor-grade frameworks.
Target Audiences
Relevant Roles
Industries
Alignment & Recognition
Accrediting Body
Scope
Overview
The SASB Managed Care program focuses on creating standards for company sustainability, specifically for the healthcare sector. SASB, or the Sustainability Accounting Standards Board, developed these standards to help businesses disclose essential environmental, social, and governance (ESG) information to investors in a clear, comparable way. Established in 2011, SASB assists organizations in sectors like insurance and health services. Notable partners include leading companies and investors who use SASB standards for accountability and transparency. The standards cover crucial areas such as service quality, access to care, and patient privacy, helping companies and investors better understand potential risks and opportunities.
Requirements & Verification
Evidence Requirements
Organizations self-report against the SASB Managed Care Standard's defined disclosure topics and accounting metrics, typically within annual reports, sustainability reports, or SEC filings. No third-party audit is mandated by SASB itself, though companies may choose to have disclosures independently assured. Disclosures should reference the specific SASB metrics and technical protocols outlined in the standard.
Prerequisites
Assessment Process
There is no formal exam or audit process associated with the SASB Managed Care Standard. Organizations self-report against the standard's defined accounting metrics and disclosure topics. Disclosures are typically included in annual sustainability reports, integrated reports, or regulatory filings. Independent assurance by a third-party auditor is optional but increasingly common among large public companies.
Renewal & Compliance
The SASB standards are free, publicly available frameworks and do not require formal renewal or recertification. Organizations are encouraged to update their disclosures annually in line with the latest version of the standard. SASB periodically revises its standards through a public consultation process, and companies should monitor for updates to ensure ongoing alignment.
Accountability Model
Impact & Outcomes
Employer Recognition
Consider Alternatives If...
Organizations that are not publicly traded or do not face investor ESG disclosure pressure may find the standard overly detailed for their needs. Companies outside the managed care or health insurance sub-sector should look to other SASB industry standards more relevant to their operations.
Alternative Programs
Frequently Asked Questions
Quick Facts
Certification
English
2018