SASB Non-Alcoholic Beverages
SASB
Guides firms on sustainability reporting for non-alcoholic drinks.
The SASB Non-Alcoholic Beverages costs $0 USD. Renewal costs $0 USD every 12 months.
Key Strengths
- Industry-specific materiality tailored to non-alcoholic beverages sector
- Widely recognized by institutional investors and ESG analysts
- Covers critical topics: water management, packaging, energy, and health
- Developed through rigorous multi-stakeholder standard-setting process
- Integrated into IFRS Sustainability Disclosure Standards via ISSB merger
- Free to access and implement — no licensing fee for the standard itself
Ideal For
This standard is best suited for publicly traded or large private companies operating in the non-alcoholic beverages sector — including soft drinks, juices, bottled water, and energy drinks — that need to communicate material sustainability risks and opportunities to investors. It is particularly valuable for sustainability managers, investor relations teams, and ESG reporting officers seeking a rigorous, industry-specific disclosure framework.
Target Audiences
Relevant Roles
Industries
Alignment & Recognition
Accrediting Body
Scope
Overview
The SASB Non-Alcoholic Beverages standards help companies measure and report sustainability. Launched by the Sustainability Accounting Standards Board (SASB), it focuses on environmental and social issues specific to the beverage industry, like water management, energy use, and health impacts. Historically, SASB started in 2011 to create industry-specific standards for better transparency.
For certification, organizations need to analyze factors like water-efficient practices and packaging waste reduction. Big brands like Coca-Cola and PepsiCo are committed to these standards, aiming to improve their sustainability practices.
Businesses benefit from SASB by attracting eco-conscious investors and consumers who value transparency and responsibility. The program provides a pragmatic approach to sustainability, helping firms manage risks and capitalize on new opportunities while aligning with global trends toward sustainability.
Requirements & Verification
Evidence Requirements
Organizations self-report against SASB's defined disclosure topics and accounting metrics for the Non-Alcoholic Beverages industry (SASB code FB-NB). Required disclosures include quantitative metrics (e.g., total water withdrawn, percentage recycled packaging, total energy consumed) and qualitative narrative on management approaches. No third-party audit is mandated by SASB itself, though companies may choose to have disclosures independently assured. Disclosures are typically published in annual sustainability reports, integrated reports, or SEC filings.
Prerequisites
Assessment Process
There is no formal exam or audit process for SASB standard adoption. Organizations self-select the applicable industry standard (FB-NB for Non-Alcoholic Beverages), identify material topics using SASB's Materiality Map, and prepare disclosures against the defined accounting metrics. Disclosures are published voluntarily in sustainability reports or regulatory filings. Optional third-party assurance can be obtained from independent auditors to enhance credibility.
Renewal & Compliance
SASB standards do not require formal renewal or recertification. Organizations are expected to report annually against the standard as part of their ongoing sustainability disclosure cycle. SASB periodically updates its standards through a public comment process; companies should monitor for revisions and update their reporting accordingly. Since the SASB standards were consolidated under the IFRS Foundation/ISSB in 2022, updates are now managed by the ISSB.
Accountability Model
Impact & Outcomes
Employer Recognition
Consider Alternatives If...
Avoid if your organization is not in the non-alcoholic beverages industry, as SASB's value lies in its sector-specific materiality focus. Also consider alternatives if you need a broader organizational sustainability framework rather than investor-focused financial materiality disclosure.
Alternative Programs
Frequently Asked Questions
Quick Facts
Certification
English
2012