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BASF: Integrated Reporting Facilitates Holistic Assessments

BASF: Integrated Reporting Facilitates Holistic Assessments
May 27, 2021

BASF, the German multinational chemical company with more than 110,000 employees worldwide and sales of €59 billion in 2020, has long been a pioneer in shareholder-focused sustainability reporting. With a SASB index presented in an innovative online format organized under SASB’s environmental, human capital, business model & innovation, and leadership & governance dimensions, BASF approaches […]

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Five ESG Disclosure Practices Valued by Investors

Five ESG Disclosure Practices Valued by Investors
May 25, 2021

The number of companies using SASB Standards to disclose sustainability information to investors has increased more than 4X since the start of 2020. As use of SASB Standards grows, best practices for SASB disclosures are emerging. To illuminate these best practices, the SASB Alliance has convened several Corporate Investor Dialogues to share investor feedback on […]

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SASB Supports SEC Action to Promote Decision-Useful ESG Disclosure

SASB Supports SEC Action to Promote Decision-Useful ESG Disclosure
May 20, 2021

By Janine Guillot This week, SASB submitted our response to the US Securities and Exchange Commission’s request for input on climate change disclosure. The SEC’s consultation signals a commitment to give serious consideration to whether and how regulation might more effectively address the information needs of 21st century investors. SASB supports the SEC’s increased interest […]

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Materiality: The Word that Launched a Thousand Debates

Materiality: The Word that Launched a Thousand Debates
May 13, 2021

By Janine Guillot and Jeffrey Hales The legal concept of “materiality” is foundational to the corporate disclosure regime in the US. It provides the conceptual basis for the disclosure of certain information used by investors in making voting and investment decisions. At the Sustainability Accounting Standards Board (SASB), we have often referred to “financial materiality” […]

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Total: Transparence Totale | Total: Comprehensively Transparent

Total: Transparence Totale | Total: Comprehensively Transparent
May 10, 2021

Link to English Version below Total, le géant français de l’énergie, a une activité riche en matière de développement durable, étant donné qu’il est présent dans plus de 130 pays et emploie environ 100 000 personnes. Pourtant, les nombreux rapports ESG de Total parviennent à présenter des messages clairs et forts. Par exemple, elle a […]

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Water Risk Flows Across Industries and Through Value Chains

Water Risk Flows Across Industries and Through Value Chains
May 10, 2021

In the first half of 2021, numerous developments have heightened the attention companies and investors focus on water risks. From scanning news headlines alone, one can observe how water stress can disrupt the supply chain of many industries; how local competition for scarce resources can directly affect a water-consuming business and its downstream customers; and […]

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SASB and Market Principles: Sustainability-Linked Financing

SASB and Market Principles: Sustainability-Linked Financing
April 7, 2021

Authored by Jeff Cohen, CAIA, Director of Capital Markets Integration, Head of Private Investment Initiatives  Companies working to improve sustainability performance may have an opportunity to leverage sustainability disclosure to access a rapidly growing area of credit markets through sustainability-linked financing. To date, most ESG debt exists in the form of green bonds or other […]

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Yes, ESG Is Complicated. Together, We Can Simplify It.

Yes, ESG Is Complicated. Together, We Can Simplify It.
April 2, 2021

Co-Authored by Janine Guillot and Maha Eltobgy. Janine Guillot is CEO of SASB. Maha Eltobgy is Head of Shaping the Future of Investing and a member of the Executive Committee at the World Economic Forum. When the challenges we face transcend international boundaries, so must the solutions we design. In the wake of Covid-19, the […]

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A New Series for SASB Alliance Members: Uses of ESG Workshop

A New Series for SASB Alliance Members: Uses of ESG Workshop
March 22, 2021

Authored by Rebecca Bar,  Membership & Engagement Manager at SASB On February 23rd, SASB cut the ribbon on our new quarterly event series for SASB Alliance members: the Uses of ESG Workshop. This inaugural virtual event, called “Enhancing Approaches to Data and Risk Management Through the SASB Standards,” balanced three expert presentations with collaborative practitioner […]

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Strengthening an Integrated Report Using SASB Standards

Strengthening an Integrated Report Using SASB Standards
March 9, 2021

Co-authored by Janine Guillot and Charles Tilley. Charles Tilley is the CEO of the IIRC. Markets increasingly recognize that the ability of business to create value relies on more than financial capital alone. For proof, look no further than the growing gulf between a typical firm’s enterprise value and the net assets on its balance […]

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