|Biotechnology||Health Care Delivery|
|Pharmaceuticals||Health Care Distributors|
|Medical Equipment & Supplies||Managed Care|
This page contains SASB’s provisional sustainability accounting standards for the Health Care sector, along with a variety of additional resources for corporations, investors, analysts, and others with an interest in the sustainability profile of these six 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 email firstname.lastname@example.org with any inquiries or input related to the Health Care 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 six industries in the Health Care sector.|
|Serves as a mock excerpt from a Form 10-K filing for a biotechnology company, “Bay-DNA Inc,” that incorporates disclosure to the SASB Standard for Biotechnology 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 Health Care 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 IWG feedback.
|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
SASB presented exposure drafts of its Health Care standards for public review and comment. The 90 day public comment period began March 1, 2013.
|Responses to Public Comment
To see how SASB addressed public comments for the Health Care sector, please refer to Appendix II of the Standards Outcome Report.