SASB Marine Transportation
SASB
SASB Marine Transportation: Tracks shipping impacts on the environment.
The SASB Marine Transportation costs $0 USD. Renewal costs $0 USD every 12 months.
Key Strengths
- Industry-specific materiality topics tailored to marine transportation
- Developed through rigorous multi-stakeholder consultation process
- Widely recognized by institutional investors and ESG rating agencies
- Supports alignment with TCFD, GRI, and other major reporting frameworks
- Free to access and implement — no licensing fees
- Backed by IFRS Foundation, lending global credibility
Ideal For
This standard is best suited for publicly traded or institutional marine transportation companies seeking to align their ESG disclosures with investor expectations and regulatory requirements. It is particularly valuable for sustainability officers, investor relations teams, and ESG analysts at shipping firms, port operators, and logistics companies looking to benchmark and communicate non-financial performance.
Target Audiences
Relevant Roles
Alignment & Recognition
Accrediting Body
Scope
Overview
SASB Marine Transportation sets sustainability standards for the shipping industry, helping organizations enhance transparency and performance. Established to fill gaps in non-financial reporting, it guides firms on issues like greenhouse gas emissions, oil spills, and fleet efficiency. The standards have evolved through stakeholder input, ensuring relevance and rigor.
Notable users range from shipping giants to smaller firms, leveraging SASB to meet regulation and investor demands. Certifications verify adherence, boosting credibility. Partners include global regulatory bodies and environmental NGOs, expanding the reach and impact of these standards.
Key statistics reveal industry adoption rates and improvements in environmental metrics, reflecting widespread integration. As marine transportation faces climate change and regulatory pressures, SASB plays a critical role in guiding sustainable practices for a more resilient future.
Requirements & Verification
Evidence Requirements
Organizations are expected to disclose quantitative and qualitative data aligned with SASB's Marine Transportation topic-specific metrics, including GHG emissions (Scope 1), air emissions of NOx and SOx, number and volume of spills, fleet fuel efficiency, and safety statistics. Disclosures are typically included in annual reports, sustainability reports, or SEC filings. No formal submission to SASB is required; organizations self-report and may seek third-party assurance independently.
Prerequisites
Assessment Process
There is no formal exam or audit process associated with the SASB Marine Transportation standard. Organizations self-select the standard and voluntarily disclose metrics in their public reporting. Some organizations choose to engage third-party assurance providers to verify the accuracy of their SASB-aligned disclosures, but this is not mandated by SASB itself.
Renewal & Compliance
SASB standards do not have a formal renewal or recertification cycle. Organizations are expected to update their disclosures annually in line with reporting cycles. SASB periodically revises its standards through a public consultation process, and organizations should monitor for standard updates and adjust their reporting accordingly.
Accountability Model
Consider Alternatives If...
Avoid if your organization is seeking a third-party audited certification with a formal pass/fail outcome, as SASB standards are voluntary disclosure frameworks rather than certifications with independent verification. Companies outside the marine transportation sector or those with minimal investor reporting obligations may find sector-agnostic frameworks like GRI more practical.
Alternative Programs
Frequently Asked Questions
Quick Facts
Certification
English
2018