SASB Metals & Mining
SASB
SASB Metals & Mining sets standards for sustainable mining.
The SASB Metals & Mining costs $0 USD. Renewal costs $0 USD every 12 months.
Key Strengths
- Industry-specific metrics tailored to metals & mining sector risks
- Investor-focused materiality framework backed by rigorous research
- Widely recognized by institutional investors and asset managers
- Integrates with GRI, CDP, and TCFD for streamlined multi-framework reporting
- Developed through transparent, multi-stakeholder standard-setting process
- Now maintained by IFRS Foundation, adding global regulatory credibility
Ideal For
Best suited for sustainability managers, ESG reporting officers, and investor relations professionals at metals and mining companies who need to disclose material sustainability information to investors. Particularly valuable for publicly traded mining firms seeking to align with investor-grade reporting frameworks and improve transparency on sector-specific risks.
Target Audiences
Relevant Roles
Industries
Alignment & Recognition
Accrediting Body
Scope
Overview
The SASB (Sustainability Accounting Standards Board) Metals & Mining standards help organizations in this sector report on their sustainability practices. Established to create industry-specific guidelines, SASB aids companies in disclosing material sustainability information to investors.
Historically, the mining sector has faced scrutiny over environmental and social impacts. SASB standards emerged as a way to address these concerns with transparency. Key topics covered include greenhouse gas emissions, biodiversity, health and safety, and community impacts.
These standards are used by a diverse range of organizations, from large corporations like Rio Tinto and BHP to smaller enterprises. Certification under SASB provides businesses a structured way to showcase their commitment to sustainable practices.
SASB works alongside other initiatives like GRI (Global Reporting Initiative) and CDP (Carbon Disclosure Project), making it easier for companies to integrate multiple reporting frameworks. This cooperation enhances credibility and helps stakeholders make informed decisions.
Requirements & Verification
Evidence Requirements
Organizations are required to identify and disclose quantitative and qualitative data across SASB's defined disclosure topics for the Metals & Mining sector, including metrics on GHG emissions, energy consumption, water usage, tailings management, biodiversity, workforce health and safety, and community impacts. Disclosures are typically included in annual reports, sustainability reports, or SEC filings, supported by internal data collection and, ideally, third-party assurance.
Prerequisites
Assessment Process
There is no formal exam or audit process for adopting SASB standards. Organizations self-select the relevant industry standard, identify applicable disclosure topics and metrics, collect internal data, and publish disclosures in their sustainability or financial reports. Third-party assurance of reported data is encouraged but not mandated by SASB itself.
Renewal & Compliance
SASB standards do not have a formal renewal or recertification cycle for organizations. Companies are expected to report against the standards on an ongoing annual basis as part of their regular sustainability or financial disclosures. SASB periodically updates its standards, and organizations should monitor for revisions and update their disclosures accordingly.
Accountability Model
Impact & Outcomes
Employer Recognition
Consider Alternatives If...
Organizations outside the metals and mining sector will find limited applicability, as the standards are highly industry-specific. Companies seeking a broad sustainability certification with a public-facing consumer label or product-level claims should consider alternative frameworks.
Alternative Programs
Frequently Asked Questions
Quick Facts
Certification
English
2011