SASB Toys & Sporting Goods
SASB
SASB sets sustainability standards for toys and sports brands.
The SASB Toys & Sporting Goods costs $0 USD. Renewal costs $0 USD.
Key Strengths
- Industry-specific ESG metrics tailored to toys and sporting goods sector
- Widely recognized by institutional investors and asset managers
- Aligned with IFRS Sustainability Disclosure Standards (ISSB) framework
- Covers material topics including product safety, labor practices, and chemical/plastic use
- Free to download and implement — low barrier to adoption
- Provides a common language for comparability across peer companies
Ideal For
This standard is best suited for publicly traded or large private companies in the toys and sporting goods manufacturing and retail sectors seeking to align their ESG disclosures with investor-grade frameworks. It is particularly valuable for sustainability managers, investor relations teams, and ESG reporting professionals who need a sector-specific, decision-useful reporting structure recognized by capital markets.
Target Audiences
Relevant Roles
Industries
Alignment & Recognition
Accrediting Body
Scope
Overview
The SASB (Sustainability Accounting Standards Board) Toys & Sporting Goods program helps organizations track and report on sustainability impacts specific to the industry. Founded in 2011, SASB aims to provide a common language for environmental, social, and governance (ESG) topics, enhancing transparency and accountability. The program identifies key areas such as product safety, labor practices, and environmental impacts of materials like plastic. Certification allows companies to demonstrate their commitment to sustainable practices. Key clients often include leading toy brands and sporting goods manufacturers who aim to align with global sustainability goals. Statistics show that firms with SASB certification are better equipped to meet stakeholder expectations and regulatory requirements.
Requirements & Verification
Evidence Requirements
Organizations self-select the SASB Toys & Sporting Goods Standard and report against its defined metrics in their sustainability reports, annual reports, or SEC filings. No formal application or submission to SASB is required. Companies are expected to disclose quantitative and qualitative data against the standard's topic-specific accounting metrics and activity metrics, and may choose to have disclosures independently assured by a third party.
Prerequisites
Assessment Process
There is no formal exam or audit process. Organizations voluntarily adopt the SASB Toys & Sporting Goods Standard (industry code CN0601) and self-report against its defined accounting metrics in public disclosures. Optional third-party assurance of reported data may be obtained independently by the reporting organization.
Renewal & Compliance
SASB standards are periodically updated by the ISSB (now the custodian of SASB standards). Organizations are expected to monitor and adopt updated versions of the standard as they are released. There is no formal renewal cycle, fee, or recertification requirement — adoption is voluntary and ongoing.
Accountability Model
Impact & Outcomes
Employer Recognition
Consider Alternatives If...
Organizations seeking a third-party verified certification with a formal audit process and public seal should look elsewhere, as SASB is a voluntary reporting standard rather than a certifiable credential. Small businesses or startups with limited ESG reporting resources may find the framework's depth and specificity more than they currently need.
Alternative Programs
Frequently Asked Questions
Quick Facts
Certification
English
2011