SASB Road Transportation
SASB
Guide for eco-friendly transportation practices.
The SASB Road Transportation costs $0 USD. Renewal costs $0 USD.
Key Strengths
- Industry-specific sustainability disclosure framework tailored to road transportation
- Developed through rigorous multi-stakeholder process with industry and investor input
- Widely recognized by institutional investors and ESG rating agencies
- Helps identify financially material sustainability risks and opportunities
- Supports alignment with TCFD, GRI, and other major reporting frameworks
- Free to access and implement — no licensing fees
Ideal For
This standard is best suited for publicly traded and private companies operating in the road transportation sector — including trucking, freight, logistics, and passenger transport — that need to disclose financially material sustainability information to investors. It is particularly valuable for sustainability officers, CFOs, and investor relations professionals seeking to align corporate reporting with globally recognized ESG frameworks.
Target Audiences
Relevant Roles
Industries
Alignment & Recognition
Accrediting Body
Scope
Overview
The SASB (Sustainability Accounting Standards Board) Road Transportation program focuses on enhancing sustainability in the transportation sector. Established to guide companies in disclosing financially material sustainability information to investors, the program reflects the growing demand for transparency and accountability in corporate practices.
Historically, transportation has major environmental impacts, including greenhouse gas emissions and resource consumption. SASB's standards help organizations identify and manage risks and opportunities related to sustainability factors.
Approximately 77% of organizations in the transportation sector now follow SASB standards, indicating widespread adoption. Key clients include major global companies and governmental bodies looking to improve their sustainability practices.
Certification through SASB demonstrates a commitment to sustainability, assisting businesses in gaining investor trust and improving operational efficiency. Key partners include industry groups and sustainability-focused NGOs aiming to promote environmentally friendly and socially responsible business practices in transportation.
Requirements & Verification
Evidence Requirements
Organizations are expected to measure and disclose quantitative and qualitative data across SASB-defined topics for the road transportation sector, including metrics on fuel consumption, GHG emissions (Scope 1 and 2), driver safety incident rates, and fleet management. Disclosure is typically included in annual reports, sustainability reports, or SEC filings. No formal submission to SASB is required; companies self-report using the standard's metrics and accounting guidance.
Prerequisites
Assessment Process
There is no formal exam or audit process. Organizations self-report using SASB's defined metrics and accounting guidance for the road transportation sector (industry code TR-RO). Disclosure is typically reviewed internally and may be subject to third-party assurance by external auditors as part of broader sustainability or financial reporting processes.
Renewal & Compliance
SASB standards are periodically updated by the ISSB (International Sustainability Standards Board), which absorbed SASB in 2022. Organizations are expected to monitor and adopt updated versions of the standard as they are released. There is no formal renewal cycle or fee — companies simply apply the current version of the standard in their annual disclosures.
Accountability Model
Impact & Outcomes
Employer Recognition
Consider Alternatives If...
Organizations outside the road transportation sector should look to the relevant industry-specific SASB standard instead. Companies seeking a formal third-party certification with an auditable seal or badge may find SASB standards insufficient on their own, as SASB is a disclosure framework rather than a pass/fail certification program.
Alternative Programs
Frequently Asked Questions
Quick Facts
Certification
English
2018