All SASB articles

  • Article

    SASB prepares to codify full set of sustainability standards

    2018-06-22T17:15:00Z

    The movement toward corporate sustainability reporting is approaching a big milestone as the Sustainability Accounting Standards Board prepares to codify its standards.

  • Blog post

    SASB opens comment period on ‘Exposure Draft Standards’

    2017-10-10T14:30:00Z

    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.

  • Blog post

    Investors demand more ESG disclosure, new study says

    2017-04-11T10:15:00Z

    Investor interest is growing in getting expanded information out of companies about their environmental, social, and governance issues, based on a recent global study.

  • Blog post

    SASB Unveils Guide for ESG Disclosures

    2016-01-12T12:45:00Z

    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 ...

  • Article

    Defining Materiality and Sustainability

    2015-09-29T14:15:00Z

    “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, ...

  • Blog post

    Sustainability Group Issues Standards for Resource Transformation Sector

    2015-03-31T15:30:00Z

    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.

  • Article

    Why Boilerplate Battles Continue to Rage

    2015-02-10T11:45:00Z

    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 ...

  • Blog post

    The Ingredients for Good Non-Financial Reporting

    2014-12-22T15:30:00Z

    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 ...

  • Blog post

    Sustainability Standards for Services Industries Released

    2014-12-22T15:15:00Z

    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.