Standards Board

The SASB is an independent standards board that is accountable for the due process, outcomes, and ratification of the SASB standards, including any changes to the standards going forward. Members of the SASB are appointed by the SASB Foundation Board of Directors. The SASB operates in a sector committee structure, which assigns a minimum of 3 board members to each sector for reviews, discussion, and liaising with staff.    

An Overview of Sector Chairs and Committees

Schedule of Upcoming Public Meetings 


For more information about the role of the SASB, please read the SASB Rules of Procedure.



Jean Rogers, PhD, PE
Founder and Former CEO, SASB
Chair of the SASB Standards Board
Sector Chair for Infrastructure

Dr. Jean Rogers is the Chair of the Sustainability Accounting Standards Board (SASB). She is also its Founder, and for 6 years, she served as Chief Executive Officer of the SASB. Founded in 2011 as a 501(c)3, the SASB is dedicated to enhancing the efficiency of the U.S. capital markets by fostering high quality disclosure of material sustainability information that meets investor needs and enhances public trust in companies. Conceived during research conducted from 2006-2010 at Harvard University’s Initiative for Responsible Investment in the Kennedy School of Government, the concept for SASB as “market infrastructure” evolved under Jean’s entrepreneurial leadership from a self-funded start-up into a globally-respected, ANSI-accredited, independent standards-setting organization with a staff of 35 and an annual budget of $8M. Jean’s responsibilities during her tenure as CEO spanned research, standards setting, stakeholder outreach, finance and development, education, publications, and communications. Under her leadership, the SASB developed provisional standards for 79 industries with the involvement of 3,000 stakeholders, raised more than $25M for standards development, launched an education program in sustainability accounting, and convened an Investor Advisory Group comprised of 27 leading asset owners and asset managers with more than $20T in assets, including BlackRock, CalPERS, CalSTRS, and State Street Global Advisors, all advocating for a market standard for sustainability information. During the period of 2011-2017, the field of sustainability accounting was legitimized and codified through SASB’s identification of metrics for the measurement and management of material sustainability-related factors that drive business performance and are material to investors.


With SASB’s 2017 governance change into an independent technical standards-setting board overseen by a foundation, Jean was appointed the Chair of the 9-person inaugural SASB Standards Board that maintains the sustainability accounting standards across 79 industries in 11 sectors, following due process established in the Board’s Conceptual Framework and Rules of Procedure.


Prior to founding SASB, Jean’s leadership experience included 10 years as a Principal at Arup, a global engineering consultancy focused on sustainable development, where she worked in a wide range of industries including utilities, extractives, financials, and real estate. Jean was also a management consultant at Deloitte, working in the environmental and manufacturing practices to help leading companies improve business and product performance through sustainability.


Jean was a Loeb Fellow at Harvard University and holds a PhD in Environmental Engineering from the Illinois Institute of Technology, and an ME in Environmental Engineering and a BE in Civil Engineering, both from Manhattan College. A former practicing environmental engineer, Jean is a registered Professional Engineer in the states of Illinois and California. In 2015 and 2016 she was named one of the Most Influential Women in Accounting by CPA Practice and in 2015, 2016, and 2017 she was named one of the Top 100 Most Influential People in Accounting by Accounting Today. Jean is currently a member of the board of the Climate Disclosure Standards Board (CDSB) and a member of the Auxiliary for the East Bay Agency for Children (EBAC).




Jeffrey Hales, PhD

Professor, Georgia Institute of Technology – Ernest Scheller Jr. College of Business

Vice Chair of the SASB Standards Board

Sector Chair for Financials


Jeffrey Hales teaches at the Georgia Institute of Technology, where he is a professor of accounting in the Ernest Scheller Jr. College of Business. He is a graduate of the accounting program at Brigham Young University and received his Ph.D. from Cornell University.


His research interests center on accounting standard setting and regulation, individual decision making, and behavioral finance, using techniques from applied game theory, experimental economics, and psychology. His research has appeared in The Accounting ReviewJournal of Accounting ResearchJournal of Accounting and EconomicsReview of Accounting Studies, and the Journal of Financial Economics, among other journals. He currently serves as an editor for Accounting Horizons and Contemporary Accounting Research. He also currently serves on the editorial boards of The Accounting Review and Accounting Organizations and Society. At Georgia Tech, he teaches financial accounting and Ph.D. seminars on behavioral accounting and finance, policy-oriented research in accounting, and the psychology of judgment and decision making.


During the 2009-10 academic year, Dr. Hales was a Research Fellow at the Financial Accounting Standards Board (FASB) in Norwalk, CT. In addition, he currently serves as a member of the FASB’s Financial Accounting Standards Advisory Council (FASAC) and previously chaired the Standards Council for the Sustainability Accounting Standards Board (SASB).




Verity Chegar

Vice President, BlackRock Sustainable Investing

Sector Chair for Extractives & Minerals Processing


Verity Chegar, Vice President, is ESG Integration Team Lead within BlackRock Sustainable Investing. The Sustainable Investing team is focused on identifying drivers of long-term return associated with environmental, social and governance (ESG) issues, integrating them throughout Blackrock’s investment processes, and creating solutions for our clients to achieve sustainable investment return. Ms. Chegar works with the Head and CIO of Sustainable Investing to develop and execute an implementation plan for ESG integration across all investment teams at the firm.


Previously, Ms. Chegar was an ESG strategist within the BlackRock Investment Stewardship team researching ESG trends and their implications for investment. Prior to joining BlackRock in 2015, she worked at Allianz Global Investors as an ESG analyst responsible for research and ratings of companies in the global healthcare and global technology sectors. Prior to that, she was a member of the US Large Cap Portfolio Management team at RCM. Ms. Chegar earned a BA from Mount Holyoke College.




Daniel L. Goelzer, JD

Senior Counsel, Baker & McKenzie LLP

Sector Chair for Services


Daniel Goelzer is a Washington, DC-based senior counsel in the Firm’s Banking, Finance and Major Projects group. He became a partner in 1990, after seven years as General Counsel of the Securities and Exchange Commission. In 2002, Mr. Goelzer was appointed by the SEC as a founding member of the Public Company Accounting Oversight Board, the body responsible for oversight and regulation of independent auditors of US public companies and securities broker-dealers. He served as Acting PCAOB Chairman from August 2009 through January 2011, leaving the Board upon conclusion of his term in 2012. He returned to Baker McKenzie in late 2012. Mr. Goelzer retired as a partner at the end of 2015 and now serves as senior counsel. Mr. Goelzer has authored numerous articles concerning federal securities law topics. He currently prepares a monthly newsletter, Audit Committee and Auditor Oversight Update.




Robert B. Hirth, Jr.

Chairman, Committee of Sponsoring Organizations of the Treadway Commission (COSO), Senior Managing Director, Protiviti

Sector Chair for Technology & Communications


Bob Hirth has served as the Chair of COSO since June 2013. Originally formed in 1985, COSO is a joint initiative of five private sector organizations and is dedicated to providing thought leadership through the development of frameworks and guidance on enterprise risk management (ERM) internal control and fraud deterrence. COSO’s sponsoring organizations are the American Accounting Association (AAA), the American Institute of Certified Public Accountants (AICPA), Financial Executives International (FEI), The Institute of Internal Auditors (IIA), and the Institute of Management Accountants (IMA).


He also serves as a Senior Managing Director of Protiviti, a global internal audit and business risk consulting firm that operates in 22 countries. Prior to that, he was Executive Vice President, global internal audit and a member of the Firm’s six-person executive management team for the first ten years of Protiviti’s development. He has worked on assignments and made presentations in over 20 countries, serving more than 50 organizations and working closely with board members, C-level executives, finance and accounting personnel as well as public accounting firm partners and employees.


In 2012, Bob was appointed to serve a two-year term on the Standing Advisory Group of the Public Company Accounting Oversight Board (PCAOB) and was re-appointed to serve a three-year term ending December 31, 2016. In 2013, Bob was inducted into The American Hall of Distinguished Audit Practitioners.


Bob started his career in public accounting and became a global equity partner of Arthur Andersen in 1988. During his tenure, there, he worked in the Dallas, Melbourne Australia, San Jose and San Francisco offices, serving as a partner in both the audit and advisory practices of the firm. For over 20 years, he practiced as a CPA in Texas and California and qualified as a chartered accountant and registered company auditor while working in Australia.


Bob graduated from Southern Methodist University in Dallas, Texas, with a concentration in accounting.




Kurt Kuehn 
Former CFO, UPS
Sector Chair for Transportation


Kurt Kuehn, former United Parcel Service’s chief financial officer, was on the front lines of UPS’s transformation from a private U.S.-focused small package delivery company to one of the world’s largest publicly traded logistics companies with more than 398,000 employees.  He was responsible for all activities related to accounting, finance, financial planning, taxes, and treasury.  Prior to his appointment as CFO in 2008, he was senior vice president worldwide sales and marketing, leading the revamping of the sales organization to improve the customer experience around the globe. He was also UPS’s first vice president of investor relations, taking the company public in 1999 — the largest IPO in the 20th century.


Since he joined UPS as a driver in 1977, his UPS career has included leadership roles in sales and marketing, engineering, operations, and strategic planning.  He also was one of the early internal supporters of UPS’s sustainability program, working on the very first sustainability report in 2002. He remained a member of the corporate sustainability steering committee.


Kuehn is on the board of NCR Corp and Henry Schein Inc.  He also serves on the board of the Woodruff Arts Center and Atlanta Shakespeare Company. A native of South Bend, Ind., he attended Yale University and received a master’s degree in business administration from the University of Miami. He also is a graduate of the advanced management program of the Wharton School of Business.




Lloyd Kurtz, CFALloyd Kurtz, CFA

Senior Portfolio Manager, Head of Social Impact Investing, Wells Fargo Private Bank

Sector Chair for Health Care and Resource Transformation


Lloyd Kurtz is a senior portfolio manager and Head of Social Impact Investing for Wells Fargo Private Bank in San Francisco, California. Prior to joining Wells Fargo, Mr. Kurtz was chief investment officer and co-head of the investment committee for Nelson Capital Management. Before joining Nelson Capital, Mr. Kurtz spent nine years as a research analyst and director of quantitative research at Harris Bretall Sullivan & Smith, a San Francisco-based money management firm. Before that he was senior research analyst at KLD Research & Analytics in Boston, one of the first research firms to specialize in ESG (Environmental, Social, and Governance) investment.


At KLD, Mr. Kurtz participated in the development of the Domini Social Index, now known as the MSCI KLD 400, the first broad-based ESG benchmark in the U.S. In 2011 he published, with Dan DiBartolomeo, a study of its performance in the Journal of Investing. Mr. Kurtz’s other writings include the book Looking Forward, Looking Back, a review of social and sustainable investment research for the University of Tilburg; and the social investment chapter of the Oxford Handbook of Corporate Social Responsibility. He has been in the financial industry for more than 28 years.


Mr. Kurtz is affiliated with the U.C. Berkeley Haas School’s Center for Responsible Business where he teaches courses in corporate governance and social investment, and oversees the annual Moskowitz Prize research competition.


Mr. Kurtz holds an MBA from Babson College and a B.A. from Vassar College, and holds the Chartered Financial Analyst® designation.




Elizabeth Seeger
Director, KKR
Sector Chair for Consumer Goods


Elizabeth Seeger joined KKR in 2009 to help oversee the management of environmental and social responsibility issues and opportunities across KKR’s portfolio, including through KKR’s Green Solutions Platform. Ms. Seeger was previously a project manager in the corporate partnerships program of Environmental Defense Fund. Prior to EDF, she was a consultant with the Corporate Executive Board, where she advised companies across a broad range of industries in Europe and the United States. Before CEB, Ms. Seeger was an associate at the Environmental Law Institute, a non-profit organization focused on environmental law and policy research and education. She is a 2013 Aspen Institute First Movers Fellow and is on the Standards Council of the Sustainability Accounting Standards Board. Elizabeth has more than 15 years of experience working on corporate environmental and social issues and earned a B.A. with honors from the University of Chicago and an M.B.A. from the Wharton School of the University of Pennsylvania.



stephanieStephanie Tang, JD

Director of Legal, Corporate Securities, Stitch Fix

Sector Chair for Food & Beverage and Renewable Resources & Alternative Energy


Stephanie Tang is Director of Legal, Corporate Securities at Stitch Fix, where she leads the company’s legal work in corporate governance, SEC matters, and investor relations, among other areas. Prior to joining Stitch Fix, Stephanie was Senior Corporate Counsel and Assistant Corporate Secretary at The Clorox Company, where her areas of focus included corporate governance, SEC reporting executive compensation, stockholder engagement, mergers and acquisitions, and corporate responsibility.


Previously, Stephanie was an associate at Orrick, Herrington & Sutcliffe LLP, where she represented public and private companies in securities matters, initial public offerings, mergers and acquisitions, financing transactions, and other corporate matters. She also served as a fellow at the ACLU of San Diego and Imperial Counties, where she worked on immigration, capital punishment, education, and First Amendment issues. Prior to law school, Stephanie worked as a risk analyst at a hedge fund. She has a J.D. from Yale Law School and a B.A. in Economics from Yale University.




Role of the Chair

The Chair administers the functions of the SASB, including calling and presiding over official meetings of the SASB, and ensuring that voting meetings are accessible to the public, all required documentation is published, proper voting procedures are followed, and the SASB conducts its business in an orderly fashion.


Role of the Vice Chair

The Vice Chair of the SASB shall, in the absence of the Chair of the SASB, carry out all the duties of the Chair of the SASB. The Vice Chair shall support oversight of due process, leading the formation of the SASB’s technical agenda, and assisting with recruiting members of the SASB.