SASB Semiconductors
SASB
SASB Semiconductors tracks industry sustainability metrics.
The SASB Semiconductors costs $0 USD. Renewal costs $0 USD every 12 months.
Key Strengths
- Industry-specific metrics tailored to semiconductor value chain
- Widely recognized by institutional investors and ESG rating agencies
- Covers material topics: energy, water, hazardous waste, and supply chain labor
- Developed through rigorous multi-stakeholder standard-setting process
- 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 semiconductor companies and large private firms seeking to align their ESG disclosures with investor expectations. It is particularly valuable for sustainability officers, investor relations teams, and CFOs at chip design, fabrication, and equipment companies who need a structured, industry-specific reporting framework.
Target Audiences
Relevant Roles
Industries
Alignment & Recognition
Accrediting Body
Scope
Overview
The SASB (Sustainability Accounting Standards Board) focuses on helping businesses disclose sustainability information relevant to their industry. For the Semiconductors sector, SASB standards guide companies on reporting environmental and social impacts. Established in 2011, SASB aims to help organizations better manage risks and opportunities.
Key areas include energy management, water use, and waste reduction, along with labor conditions and product lifecycle impacts. Notable companies like Intel, AMD, and NVIDIA utilize SASB standards to enhance transparency and accountability.
Certification through SASB can benefit businesses by attracting socially conscious investors and meeting regulatory requirements. This initiative supports sustainability across the sector, fostering long-term value creation in the semiconductor industry.
Requirements & Verification
Evidence Requirements
Organizations report quantitative and qualitative data across SASB's defined disclosure topics for the Semiconductors sector, including: energy consumption and mix (renewable vs. non-renewable), water withdrawal and recycling rates, hazardous waste generation and disposal methods, product lifecycle management metrics, and supply chain labor standards. Disclosures are typically included in annual sustainability reports, 10-K filings, or standalone ESG reports. No third-party audit is mandated by SASB itself, though companies may choose independent assurance.
Prerequisites
Assessment Process
There is no formal exam or audit process. Companies self-select the SASB Semiconductors standard and voluntarily disclose the required metrics in their public sustainability or financial reports. Some companies opt for third-party assurance of their SASB-aligned disclosures, but this is not required by the standard itself.
Renewal & Compliance
SASB standards are updated periodically by the ISSB (now integrated under IFRS Foundation). Companies are expected to apply the most current version of the standard in their annual disclosures. There is no formal renewal or recertification cycle; adoption is ongoing and self-directed, with companies updating their reporting as standards evolve.
Accountability Model
Impact & Outcomes
Employer Recognition
Consider Alternatives If...
Organizations seeking a third-party audited certification or a public-facing sustainability label should look elsewhere, as SASB is a voluntary disclosure framework rather than a pass/fail certification. Small or private companies with limited ESG reporting resources may find the data collection requirements burdensome without dedicated sustainability staff.
Alternative Programs
Frequently Asked Questions
Quick Facts
Certification
English
2011