|Oil & Gas – Exploration & Production|
|Oil & Gas – Midstream|
|Oil & Gas – Refining & Marketing|
|Oil & Gas – Services|
|Iron & Steel Producers|
|Metals & Mining|
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 Non-Renewable Resources sector.
This page contains SASB’s provisional sustainability accounting standards for the Non-Renewable Resources 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.
|SASB Navigator||SASB’s Research Platform allows you to browse standards, analyze disclosure quality for 4000+ companies’ public filings, examine and benchmark against industry performance, access evidence of financial impact, and receive topic alerts to stay informed on emerging evidence.|
|Disclosure Topics||Provides an overview of the SASB disclosure topics for the eight industries in the Non-Renewable Resources sector.|
|Serves as a mock excerpt from a Form 10-K filing for an oil and gas exploration and production company, “Harris Robinson Energy, Inc,” that incorporates disclosure to the SASB Standard for Oil & Gas – Exploration & Production 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 Non-Renewable Resources 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 and composition of members.
|Standards Outcome Report
Documents the changes made to SASB’s standards during the standards development process leading up to the launch of the 90-day Public Comment Period.
|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 Non-Renewable Resources standards for public review and comment. The 90 day public comment period began January 14, 2014.
|Responses to Public Comment