|Biofuels||Fuel Cells & Industrial Batteries|
|Solar Energy||Forestry & Logging|
|Wind Energy||Pulp & Paper Products|
This page contains SASB’s provisional sustainability accounting standards for the Renewable Resources & Alternative Energy 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 Renewable Resources & Alternative Energy 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 Renewable Resources & Alternative Energy sector.|
10-K – Pulp & Paper Products
|Serves as a mock excerpt from a Form 10-K for a pulp and paper manufacturer, “Edwards Global Paper Co.,” that incorporates disclosure to the SASB Standard for Pulp & Paper Products 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 – Solar Energy
|Serves as a mock excerpt from a Form 10-K for a solar panel manufacturer, “Apollo Solar Enterprises, Inc.,” that incorporates disclosure to the SASB Standard for Solar Energy 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.|
Sector Process Materials
|Industry Working Group Participants
Contains the names of all the members of SASB’s Renewable Resources & Alternative Energy 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 Outcome Report
Documents how analysis of the industry working group feedback informed changes to sustainability topics and metrics.
|Standards Outcome Report Supplement
Contains all topic-related comments received from 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 Renewable Resources & Alternative Energy standards for public review and comment. The 90 day public comment period began July 7, 2015.
|Responses to Public Comment