SASB Media & Entertainment
SASB
Assess sustainability in media with SASB guidelines.
The SASB Media & Entertainment costs $0 USD. Renewal costs $0 USD.
Key Strengths
- Industry-specific metrics tailored to media & entertainment sector risks
- Developed with input from investors, companies, and sustainability experts
- Widely recognized by institutional investors and ESG analysts
- Enables comparable, decision-useful sustainability disclosures
- Integrated into IFRS Sustainability Disclosure Standards (ISSB) framework
- Free to access and implement — no licensing fee
Ideal For
This standard is best suited for publicly traded or large private companies operating in the media and entertainment sector — including broadcasters, publishers, streaming platforms, and content producers — that need to report financially material ESG information to institutional investors. It is particularly valuable for sustainability officers, investor relations teams, and CFOs seeking to align disclosures with investor-grade frameworks.
Target Audiences
Relevant Roles
Industries
Alignment & Recognition
Accrediting Body
Scope
Overview
The SASB (Sustainability Accounting Standards Board) in Media & Entertainment provides standards to help companies disclose financially material sustainability information. Formed in 2011, SASB aims to bridge the gap between businesses and investors over sustainability. It's used by organizations to gain certification and improve transparency in areas like environmental impact, data privacy, and supply chain management.
Statistics show a growing number of companies adopting these standards, making their practices more sustainable. SASB partners with businesses like Disney and Comcast, ensuring that they follow best practices. The goal is to offer clear, comparable data that benefits everyone, from the organizations seeking certification to the investors and consumers evaluating them.
Requirements & Verification
Evidence Requirements
Organizations self-select applicable metrics from the SASB Media & Entertainment Standard and disclose quantitative and qualitative data in 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. Documentation typically includes operational data, governance policies, and narrative disclosures aligned to SASB's accounting metrics and activity metrics.
Prerequisites
Assessment Process
There is no formal exam or audit process. Organizations self-report against SASB's Media & Entertainment accounting metrics and activity metrics, disclosing data in public filings or sustainability reports. SASB provides implementation guidance and a Navigator tool to help companies identify applicable metrics. Third-party assurance is optional and at the organization's discretion.
Renewal & Compliance
SASB standards are voluntary and do not require formal renewal or recertification. Organizations are encouraged to update their disclosures annually in line with reporting cycles. SASB periodically revises its standards through a public consultation process; companies should monitor updates and adjust their disclosures accordingly. No renewal fees or continuing education credits are required.
Accountability Model
Impact & Outcomes
Employer Recognition
Consider Alternatives If...
Organizations seeking a pass/fail certification with a public seal or badge should look elsewhere, as SASB is a voluntary disclosure standard rather than a third-party verified certification. Small businesses or startups with limited ESG reporting resources may find the framework more complex than necessary for their stage.
Alternative Programs
Frequently Asked Questions
Quick Facts
Certification
English
2011