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Resource Type: Standard

SASB Standards

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ATTRIBUTES
  • Goal Setting
  • Reporting

SOURCE
  • Sustainability Accounting Standards Board

TYPE OF RESOURCE
  • SStandard

TARGET AREA
  • Standards and Certifications

TARGET UNIT
  • Corporate Reporting

LINK TO RESOURCE

SASB Standards

Sustainability Accounting Standards Board
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

To learn more about SASB standards, click here.

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.

SA8000 Standard

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ATTRIBUTES
  • Supply Chain
  • Workplace Wellbeing and Safety

SOURCE
  • Social Accountability International (SAI)

TYPE OF RESOURCE
  • SStandard

TARGET AREA
  • Standards and Certifications

TARGET UNIT
  • Procurement

LINK TO RESOURCE

SA8000 Standard

Social Accountability International (SAI)
Businesses can use the SA8000® Standard to ensure that human rights are upheld, and employees are treated fairly and with respect throughout the entire supply chain. Social Accountability International is a global non-governmental organization that offers a wide number of resources to help businesses enhance their social performance and advance human rights at work. The SA8000® Standard helps certified businesses uphold social performance expectations throughout their supply chains, demonstrate their dedication to the fair treatment of workers across industries, and improve their management systems to address and prevent social and labour risks. The scope of the Standard includes all personnel in the business’s control who provide goods or services for the business, including suppliers, sub-contractors, sub-suppliers, and home workers.

The nine social accountability requirements of the SA8000® Standard are:

  1. Child labour
  2. Forced or compulsory labour
  3. Health and safety
  4. Freedom of association and right to collective bargaining
  5. Discrimination
  6. Disciplinary practices
  7. Working hours
  8. Remuneration
  9. Management systems

To access supporting documents about the certification, click here.