|Electric Utilities||Engineering & Construction Services|
|Gas Utilities||Home Builders|
|Water Utilities||Real Estate Owners, Developers & Investment Trusts|
|Waste Management||Real Estate Services|
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 Infrastructure sector.
This page contains SASB’s provisional sustainability accounting standards for the Infrastructure 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 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 industries in the Infrastructure sector.|
10-K – Electric Utilities
|Serves as a mock excerpt from a Form 10-K for an electric utility, “L&L Power & Light,” that incorporates disclosure to the SASB Standard for Electric Utilities into its Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A). This document serves as an example of one type of disclosure SASB envisions for its standards; it is not intended to provide a template for companies to follow.|
10-K – Real Estate Owners, Developers & Investment Trusts
|Serves as a mock excerpt from a Form 10-K for a real estate investment trust, “Rosebridge Property Trust,” that incorporates disclosure to the SASB Standard for Real Estate Owners, Developers & Investment Trusts into its Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A). This document serves as an example of one type of disclosure SASB envisions for its standards; 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 Infrastructure 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, IWG feedback, and how SASB addressed the input of the IWG.
|Standards Outcome Report
Documents the changes made to SASB’s standards throughout the standards development process.
|Standards Outcome Report Supplement
Contains all feedback received during the industry working groups, as well as SASB’s responses.
|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 Infrastructure standards for public review and comment. The 90 day public comment period began October 7, 2015.
|Responses to Public Comment