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.

Mangue Tech platform · organization home

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.

Frameworks we apply

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.

Aplicabilidade

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