All SASB articles
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PremiumChapter 2: ‘All in the same family’: How Flex’s 100-plus facilities align on sustainability
The global sustainability team at Flex is “the connectors” across the enterprise, said program head Barjouth Aguilar. Company leaders share observations, strategies, and technologies driving their coordinated sustainability efforts.
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PremiumESG Summit: How Rite Aid is preparing to comply with SEC’s climate disclosure rule
Amanda Patrick, Rite Aid’s director of ESG/corporate sustainability, shared the retail pharmacy chain’s sustainability journey so far and how it is readying to meet the SEC’s potential disclosure mandates during her keynote address at CW’s virtual ESG Summit.
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ArticleESG reporting: A summary of preparers’ perspectives
Preparers speaking at a pair of recent high-profile accounting and auditing conferences discuss current practices and the challenges their controllership teams face in ESG reporting and governance.
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ArticleOwn your ESG materiality strategy, advises SASB founder
Jean Rogers advised companies not to rely on regulators and organization frameworks over internal expertise when it comes to determining ESG materiality as part of her keynote at CW’s “Everything ESG” virtual event.
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ArticleWhat companies (and the SEC) can learn from U.K. ESG reporting guidance
The U.K. Financial Reporting Council has proposed a series of measures from which companies—as well as other regulators like the SEC—could benefit as ESG disclosures receive closer scrutiny.
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ArticleBenefits of sustainability reporting: takeaways for accounting
A former FASB member and current board member at the Sustainability Accounting Standards Board offers tips to accountants facing a heightened investor interest in sustainability.
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Article
SASB prepares to codify full set of sustainability standards
The movement toward corporate sustainability reporting is approaching a big milestone as the Sustainability Accounting Standards Board prepares to codify its standards.
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Blog
SASB opens comment period on ‘Exposure Draft Standards’
Four years in the making, and the penultimate step in a six-year plan, the Sustainability Accounting Standards Board has opened its latest "Exposure Draft Standards" for 79 industries for public review.
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Blog
Investors demand more ESG disclosure, new study says
Investor interest is growing in getting expanded information out of companies about their environmental, social, and governance issues, based on a recent global study.
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Blog
SASB Unveils Guide for ESG Disclosures
For companies that want to integrate sustainability and corporate responsibility reporting into existing 10-K or 20-F disclosures, the Sustainability Accounting Standards Board recently issued a new reference document intended to assist that integration. The implementation guide will help issuers achieve three objectives: identify the industry-specific sustainability topics most likely to ...
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Article
Defining Materiality and Sustainability
“Materiality” has long been defined as that financial information which might harm or benefit a shareholder. In modern corporate governance, however, that’s changing. One new proposal seeks to define material information in terms of sustainability for multiple stakeholders, not just shareholders. That has sparked debates over fiduciary duty, corporate personhood, ...
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Blog
Sustainability Group Issues Standards for Resource Transformation Sector
The Sustainability Accounting Standards Board issued its latest set of standards, this time for companies in the resource transformation sector to help them improve disclosure of environmental, social, and governance risks. The standards represent the seventh set in a planned industry-focused series of sustainability standards. Details inside.
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Article
Why Boilerplate Battles Continue to Rage
Image: Again and again, with both guidance and comment letters, the SEC has urged companies to avoid using “boilerplate” language in disclosures—and companies never seem to embrace the message. “There is an extraordinary amount of boilerplate disclosure across topics and across industries,” says Jean Rogers, head of the Sustainability Accounting ...
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Blog
The Ingredients for Good Non-Financial Reporting
Good disclosure begins with good standards. That has been challenging enough for financial reporting, and now investors want even more disclosure about important non-financial information. This week, Compliance Week columnist Robert Herz talks about the Sustainability Accounting Standards Board (disclosure: he sits on SASB’s board), its effort to develop disclosure ...
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Blog
Sustainability Standards for Services Industries Released
The Sustainability Accounting Standards Board issued its latest set of standards, this time for companies in the services sector to help them improve disclosure of environmental, social, and governance risks. The standards represent the sixth set in a planned industry-focused series of sustainability standards. More details inside.