SASB Restaurants
SASB
Guide to sustainability for restaurateurs.
The SASB Restaurants costs $0 USD. Renewal costs $0 USD.
Key Strengths
- Industry-specific sustainability metrics tailored to the restaurant sector
- Widely recognized by institutional investors and ESG analysts
- Covers material topics: energy, water, food waste, supply chain, and labor
- Enables comparability across restaurant companies for benchmarking
- Aligned with IFRS Sustainability Disclosure Standards via ISSB merger
- Free to access and implement — low barrier to entry
Ideal For
This standard is best suited for restaurant operators, chains, and food service companies seeking to align their sustainability reporting with globally recognized frameworks for investor and stakeholder disclosure. It is particularly valuable for publicly traded or investor-backed restaurant groups that need to communicate ESG performance in a structured, comparable format.
Target Audiences
Relevant Roles
Industries
Alignment & Recognition
Accrediting Body
Scope
Overview
The SASB (Sustainability Accounting Standards Board) Restaurants program helps restaurants measure and report their sustainability efforts transparently. Established to enable investors and the public to understand a restaurant's environmental and social impact, SASB offers clear standards covering various sustainability factors, such as energy management, food waste, and labor practices.
Over the years, the SASB standards have gained traction, becoming a benchmark for responsible restaurant operations globally. Certification through SASB can boost a restaurant's credibility, appealing to eco-conscious customers and investors.
Major clients include chain restaurants and independent establishments alike, helping them align their practices with recognized sustainability metrics. These standards ensure that participating organizations can showcase their commitment to sustainability effectively, fostering trust and loyalty among stakeholders.
Requirements & Verification
Evidence Requirements
Organizations self-report against SASB's defined metrics for the Restaurants industry, providing quantitative and qualitative disclosures on topics such as energy consumption, water withdrawn, food waste diverted, and employee health and safety data. No formal third-party audit is required by SASB itself, though companies may choose to have disclosures independently assured. Documentation is typically included in annual sustainability or ESG reports.
Prerequisites
Assessment Process
There is no formal exam or audit process. Organizations self-report against SASB's Restaurants industry standard metrics, compiling quantitative disclosures (e.g., energy consumption in GJ, water withdrawn in cubic meters, percentage of food waste diverted) and qualitative disclosures on management approach. Disclosures are typically published in annual sustainability reports or integrated reports. Optional third-party assurance may be obtained independently.
Renewal & Compliance
SASB standards do not have a formal renewal or recertification cycle. Organizations are encouraged to report annually against the standards and to update their disclosures as SASB standards are periodically revised by the ISSB (International Sustainability Standards Board). There is no mandatory renewal fee or re-assessment process.
Accountability Model
Impact & Outcomes
Employer Recognition
Consider Alternatives If...
Avoid if your organization is seeking a consumer-facing sustainability certification or eco-label, as SASB standards are primarily designed for investor-grade disclosure rather than marketing credentials. Also consider alternatives if you need a pass/fail certification with a formal audit process rather than a voluntary reporting framework.
Alternative Programs
Frequently Asked Questions
Quick Facts
Certification
English
2012