Blog

Today in Market Feedback: Tailings Management

This month, we check in with Analyst Ekaterina Hardin, SASB’s Sector Lead for the Extractives & Minerals Processing sector.   What were some of the key questions you were trying...
Published by Ekaterina Hardin
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Progress Towards a Comprehensive Corporate Reporting System

Today, five organizations—CDP, CDSB, GRI, IIRC and SASB—announced a shared vision for a comprehensive corporate reporting system and our commitment to collaborate to achieve it. The paper, titled Statement of...
Published by Janine Guillot
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Double and Dynamic: Understanding the Changing Perspectives on Materiality

The following guest blog was written by Donato Calace, Vice President of Accounts and Innovation at Datamaran. The conversation around materiality is evolving, and so is the language—we increasingly hear...
Published by Donato Calace
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Conceptual Framework & Rules of Procedure: Public Comment Periods

For some weeks now, I’ve been preparing for a new semester. That means getting ready to teach a new batch of energetic accounting students about the importance of – not...
Published by Jeff Hales
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A View on the SEC Rule Regarding Human Capital Disclosures

The Securities and Exchange Commission issued its long-awaited amendments to Regulation S-K, the regulation which contains the detailed disclosure requirements (other than financial statements) applicable to registration statements, periodic reports,...
Published by Thomas Riesenberg
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Climate-Related Disclosure is a Catalyst for Stronger Business Performance

The following guest blog about sustainable business was written by Peggy Smyth, CFO at National Grid, US, and FSA Credential holder. The needs of both our customers and our investors...
Published by Peggy Smyth
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US Government Accountability Office: ESG Disclosure Is Prevalent but Problematic

A new report from the US Government Accountability Office (GAO) substantiates what capital markets have been telling us at the Sustainability Accounting Standards Board (SASB) for years: Investors don’t need...
Published by Janine Guillot
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Exploring Human Capital Management—and Measurement

The following guest blog was written by Marie-Josee Privyk, CFA, RIPC, FSA Credential Holder, ESG Advisor at FinComm Services and Lead of the Quebec SASB FSA Credential Group. When the...
Published by Marie-Josee Privyk, CFA, RIPC
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Promoting Clarity and Compatibility in the Sustainability Landscape

GRI and SASB announce collaboration           Amid rising global demand for clarity in the sustainability reporting ecosystem, the Sustainability Accounting Standards Board (SASB) and the Global...
Published by SASB
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SASB Standards Helped Us Reconnect with Capital Markets

The following guest blog was written by Mikkel Skougaard, who is Group ESG Reporting Senior Expert at MOL Group. He recently shared these and other insights in SASB 201: Getting...
Published by Mikkel Skougaard
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