This document is a technical report that outlines the Security Benchmark for Salesforce (SBS), which serves as a comprehensive security standard for Salesforce environments. It addresses the critical gap between Salesforce's security capabilities and their consistent implementation in enterprise settings. The report highlights the need for a normative benchmark to evaluate the security posture of Salesforce organizations, particularly in light of increasing incidents of security breaches due to inconsistent security controls. SBS defines a set of verifiable conditions aimed at enhancing security posture over time, thereby reducing the impact of potential breaches. It is intended for various stakeholders, including chief information security officers and security architecture teams, providing a common reference for assessing Salesforce security. The benchmark encompasses organizational, technical, and operational domains, detailing specific security controls and audit procedures to ensure effective governance and risk management. Additionally, SBS complements existing security frameworks like NIST and ISO by providing Salesforce-specific requirements.