|Commercial Banks||Mortgage Finance|
|Investment Banking & Brokerage||Security & Commodity Exchanges|
|Asset Management & Custody Activities||Insurance|
This page contains SASB’s provisional sustainability accounting standards for the Financials sector, along with a variety of additional resources for corporations, investors, analysts, and others with an interest in the sustainability profile of these seven 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.
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 Financials 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 seven industries in the Financials sector.|
|Serves as a mock excerpt from a Form 10-K filing for a commercial bank, “States Bank Trust,” that incorporates disclosure to the SASB Standard for Commercial Banks 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.|
Sector Process Materials
|Industry Working Group Participants
Contains the names of all the members of SASB’s Financials 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 recruitment efforts, composition of members, and response rates.
|Standards Council Process Review
Prepared by the Standards Council, reviews and comments on the findings of the Industry Working Group Due Process Report.
|Standards Outcome Report
Documents the changes made to SASB’s standards throughout the standards development process.
|Standards Council Outcome Review
Prepared by the Standards Council, reviews and comments on the findings of the Standards Outcome Report.
|Public Comment Version of Standards (All Industries)|
|Public Comments Received (First Period)
Public Comments Received (Second Period)
SASB presented exposure drafts of its Financials standards for public review and comment. Two 45-day public comment periods were held beginning May 1, 2013 and November 15, 2013.
|Responses to Public Comments|