Consumption II

Industries

Food Retailers & Distributors
Apparel, Accessories & Footwear
Drug Retailers & Convenience Stores
Appliance Manufacturing
Multiline and Specialty Retailers & Distributors
Building Products & Furnishings
E-Commerce
Toys & Sporting Goods

Gabriella Vozza

Sector Analyst, Consumption II

consumption2@sasb.org

(415) 830-9220 x 132

SASB is conducting an implementation review of the provisional standards in 2016, including stakeholder consultation regarding the content of the standards. Please contact the Sector Analyst with any inquiries or input related to the Consumption II sector.

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Sector Publications

 

This page contains SASB’s provisional sustainability accounting standards for the Consumption II sector, along with a variety of additional resources for corporations, investors, analysts, and others with an interest in the sustainability profile of these eight industries. As SASB is committed to a transparent and open standards development process, this page also contains documents related to the standards development process for the sector.

Standards Helps public corporations disclose material, decision-useful information to investors.
Technical Bulletin  Provides disclosure guidance specific to integrated companies in the Consumption II sector.
Standards Navigator The comprehensive online resource for using and viewing SASB Standards, Industry Briefs, Mock 10-Ks, and more.
Industry Briefs Provides an industry-specific context for the sustainability accounting standards. The briefs describe each SASB disclosure topic, outline the evidence behind it, and explain the link to corporate valuation. In addition, the briefs describe the regulatory trends that are likely to impact the link between sustainability and financial performance.
Disclosure Topics Provides an overview of the SASB disclosure topics for the eight industries in the Consumption II sector.
Mock
10-K – Apparel, Accessories & Footwear
Serves as a mock excerpt from a Form 10-K filing for an apparel, accessories, and footwear company, “SNG Brands, Inc.,” that incorporates disclosure to the SASB Standard for Apparel, Accessories & Footwear into its Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A). This document is an example of one type of disclosure SASB standards are designed to enable; it is not intended to provide a template for companies to follow.
Mock
10-K – Multiline and Specialty Retailers & Distributors
Serves as a mock excerpt from a Form 10-K filing for a multiline retailer company, “CC Bale Stores, Inc.,” that incorporates disclosure to the SASB Standard for Multiline and Specialty Retailers & Distributors into its Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A). This document is an example of one type of disclosure SASB standards are designed to enable; it is not intended to provide a template for companies to follow.
Industry Working Group Participants
Contains the names of all the members of SASB’s Consumption II industry working groups who participated publicly. These participants contributed as individuals, not as representatives of their present or past companies.
Industry Working Group Due Process Report
Outlines the industry working group process, including recruiting processes, composition of members, and feedback received during the IWG.
Standards Outcome Report
Summarizes the feedback received from the IWG on disclosure topics.
Standards Outcome Report Supplement
Contains all feedback received during the industry working groups.
Standards Council Process and Standards Outcome Review
Prepared by the Standards Council, reviews and comments on the findings of the Industry Working Group Due Process Report and Standards Outcome Report.
Public Comment Version of Standards (All Industries)
Public Comments Received
SASB presented exposure drafts of its Consumption II standards for public review and comment. The 90 day public comment period began April 8, 2015.
Responses to Public Comment