The Sustainability Accounting Standards Board (SASB) is an independent nonprofit organization that sets standards to guide the disclosure of financially material sustainability information by companies to their investors. SASB Standards identify the subset of environmental, social, and governance (ESG) issues deemed as the most relevant to financial performance in each of 77 industries by the SASB organization.
Hydro’s GRI reporting compared to the SASB standard
The GRI-SASB mapping presents, based on our best judgement, a mapping of Hydros current GRI Standards reporting against the SASB Metals & Mining Sustainability Accounting 2018 Standard (SASB) for our consolidated activities. We believe that our reporting practice is consistent with both GRI's reporting principles and SASB in all material respects. For further ESG reporting, please refer to Hydros Annual Report.