The Sustainability Accounting Standards Board (SASB) Foundation establishes and maintains disclosure standards on sustainability matters to help facilitate communication between companies and investors. SASB has developed over 70 industry-specific standards, and its framework is organized into five sustainability dimensions: environment, social capital, human capital, business model and innovation, and leadership and governance. Human capital and social capital dimensions are key areas for businesses to examine while reporting on gender equality in the workplace.

Human Capital: This dimension addresses the management of a company’s human resources as key assets for delivering long-term value, including:

• Labour relations
• Fair labour practices
• Diversity and inclusion
• Employee health, safety, and wellbeing
• Compensation and benefits
• Recruitment, development, and retention

Social Capital: This dimension relates to the expectation that a business will contribute to society in return for a social license to operate. The dimension includes:

• Human rights and community relations
• Customer welfare
• Fair disclosure and labelling
• Fair marketing and advertising

SASB also offers a number of helpful tools and resources. To identify the materiality of gender equality in different sectors and industries using SASB’s Materiality Map, click here. To download the current standards for your industry, click here.