SASB: material metrics by industry
Industry standards that identify the ESG topics financially relevant to each industry. Aligned with IFRS S2.
Companies that trust Mangue Tech
Consulting + Platform
Operational data becomes auditable ESG indicators.
Specialist consulting that understands SASB. A platform that automates the calculation, versions the data and exports it in the format the regulator requires.
Consultoria
ESG data and compliance management, with a specialist who knows your sector.
Plataforma
Our own software, automating calculations, indicators and exports.
Auditable reports
GHG inventory, decarbonization plan and reports ready for the auditor.
Less time
Automated collection vs. manual spreadsheet.
Global frameworks
IFRS, CSRD, CBAM, GRI, SASB, GHG, CDP…
Emission factors
IPCC, DEFRA, MCTI, EPA, Ecoinvent.
How Mangue works
4 steps. From diagnosis to an auditable report.
Diagnosis
Find out which ESG risks affect your business and what the regulator will require.
Estrutura
Organized data, defined processes and everything ready for any verification.
Operation
Emission calculations, decarbonization targets and continuous monitoring.
Auditable reports
Active compliance with IFRS, CSRD, CBAM, GRI, SASB and GHG Protocol.
Mangue deliverables for SASB
Every delivery is a complete package: consultant + platform + auditable report. Click to see how we apply it.
The framework
What it is, and why it matters.
The SASB Standards (now maintained by the IFRS Foundation) define sustainability metrics specific to each industry. There are 77 standards covering 11 sectors, each one identifying the ESG topics that matter most financially in that industry.
The approach is investor-grade: it focuses on information that affects company value, cash flow and cost of capital. Unlike GRI (multi-stakeholder), SASB is aimed at investors and analysts.
With the consolidation under the IFRS Foundation, the SASB Standards serve as the industry metrics reference for IFRS S2, creating a natural bridge between sustainability reporting and financial reporting.
At scale
When the standard updates, the calculation engine is already up to date.
supported frameworks
GHG Protocol, CSRD, IFRS S2, CDP, GRI, SASB, CBAM, SBCE. One single database.
emission factors
IPCC, DEFRA, MCTI, EPA, Ecoinvent. All versioned, with source, year and gas.
scopes covered
Scopes 1, 2, 3 and biogenic. Operational and financial. Everything goes in.
Applicability
Who it applies to.
- Brazilian publicly traded companies that have to meet CVM 193 (IFRS S2) and are looking for reference industry metrics.
- Companies undergoing ESG due diligence from international investors who use SASB as a reference.
- Organizations that want a lean framework focused on financial materiality, complementary to GRI.
How we deliver
From source to auditor.
We identify the SASB standard that applies to the company's industry and map the material topics and metrics.
We collect and structure the quantitative and qualitative data for those metrics, pulling in emissions data from the platform where it applies.
We deliver the complete SASB disclosure, cross-mapped to IFRS S2 and GRI on request.
The IFRS S1 & S2 Roadmap: the 12 decisions your CFO must make before 2027
A practical guide for CFOs, IR Directors, Controllers and Accounting. ~15 min read, straight to your inbox.
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Frequently asked questions