SASB’s provisional standards for the health care sector were developed via a multi-stakeholder process consisting of research supported by Bloomberg technology, data and analytical tools; balanced, multi-stakeholder industry working groups; and a public comment period; and review by an independent Standards Council comprised of experts in standards development, securities law, environmental law, metrics and accounting. As SASB is committed to a transparent and open standards development process, this page contains documentation of the standards development process for this sector.
Technology & Communication Standards
The following document contains the Technology sector’s provisional standards produced via the standards development process.
Technology & Communication Industry Briefs
SASB’s Industry Briefs provide an industry-specific context for the organization’s accounting standards. The briefs describe each sustainability topic and outline the evidence of materiality and 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.
Draft Material Issues Table
The following table provides a draft overview of the material sustainability issues for the seven industries in the Technology & Communication sector.
List of Industry Working Group Participants
This list contains the names of all the Technology & Communication IWG participants that publicly participated. IWG participants contribute as individuals, and not as members of their present or past companies.
Sector Process Materials
Industry Working Group Due Process Report
Prepared by SASB, this report outlines the industry working group process, including recruiting processes, composition of members, industry working group feedback, and how SASB addressed the input of the industry working group.
Standards Council Process Review
Prepared by the Standards Council, this document reviews and comments on the findings of the Industry Working Group Due Process Report.
Standards Outcome Report
Prepared by SASB, this report documents the changes made to SASB’s standards throughout the standards development process, in response to evidence-based research, industry working group feedback, public comment periods, and recommendations from the process review conducted by the SASB Standards Council.
Standards Council Outcome Review
Prepared by the Standards Council, this document reviews and comments on the findings of the Standards Outcome Report.
Public Comment Period
Public Comment Version of Standards (All Industries)
Public Comments Received
Responses to Public Comment
The industries listed below make up the Technology & Communication Sector of SICS™. The companies listed below each industry are the top 5 companies by revenue, and are listed only to provide tangible examples of the types of companies in each industry.
Electronic Manufacturing Services & Original Design Manufacturing
- Jabil Circuit
- Arrow Electronics
- Anixter International
- Wesco International
Software & IT Services
- Computer Science
- Cisco Systems
- Texas Instruments
- Applied Material
- Micron Technology
- NII Holdings
Internet Media & Services
- Live Nation