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SASB XBRL taxonomy now available for public comment

SASB XBRL taxonomy now available for public comment
March 1, 2021

Today we are pleased to announce that SASB XBRL taxonomy is now available for public comment.  The public comment period will be open for a period of 60 days. It ends on May 3rd, 2021. In October of 2020, we had announced that SASB engaged PwC to support us in the development of the taxonomy. […]

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Lockheed Martin: Pushing the disclosure envelope

Lockheed Martin: Pushing the disclosure envelope
February 22, 2021

Lockheed Martin, the aerospace, defense, security, and advanced technologies company headquartered in the Washington, DC, area, recently issued its first SASB and TCFD reports, building on a suite of reporting for investors that also includes GRI and CDP. Raheem Cash, Senior Manager, Corporate Sustainability, participated early on in SASB’s Resource Transformation sector Industry Working Group, […]

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Joe Biden must take a global lead on climate risk disclosure | Financial Times

Joe Biden must take a global lead on climate risk disclosure | Financial Times
February 10, 2021

Co-authored by Laura Tyson and Robert Herz. Robert Herz formerly chaired the Financial Accounting Standards Board. Both are directors of the SASB Foundation. This op-ed was originally published in the Financial Times on January 6, 2021. Incoming president can use existing regulatory powers to unlock sustainable growth. As US president-elect Joe Biden prepares to take […]

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For GPs, it’s Time for a New Perspective on ESG

For GPs, it’s Time for a New Perspective on ESG
February 9, 2021

Integrating environmental, social, and governance (ESG) factors into the investment process is both celebrated and maligned in private equity. If you look across the industry, you see a lot of encouraging signs from general partners (GPs) taking important steps forward, but also a lot of opportunities for significant improvement beyond surface-level commitments that are unlikely […]

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Hawaiian Electric Industries: Better Data, a Better Hawaii, a Better Future

Hawaiian Electric Industries: Better Data, a Better Hawaii, a Better Future
February 3, 2021

We recently caught up with Julie Smolinski, VP, Investor Relations & Corporate Sustainability at Hawaiian Electric Industries (HEI), which provides electricity, financial services, and sustainable infrastructure in Hawaii. HEI recently published its first consolidated enterprise ESG report, which is aligned with SASB Standards. Here, we present a few highlights.   Your sustainability reporting is very […]

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A Closer Look: The FSA Level I Curriculum Update

A Closer Look: The FSA Level I Curriculum Update
February 2, 2021

Since Level I of the Fundamentals of Sustainability Accounting (FSA) Credential was launched in 2015, more than 2,200 professionals have pursued it to develop their understanding of the links between sustainability and financial performance. Grounded in the longstanding purpose and infrastructure of standardized accounting and reporting, sustainability accounting helps companies and investors gain a more […]

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Investors Fuel Market Movement for Comparable ESG Data

Investors Fuel Market Movement for Comparable ESG Data
January 26, 2021

Among the many paths to progress, capital markets can be a powerful lever of systemic change. We were reminded of this today with the publication of BlackRock CEO Larry Fink’s annual letter to shareholders. BlackRock has been a leading force in the global investor push for improved ESG disclosure. In today’s letter to CEOs, Mr. […]

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Today in Market Feedback: Alternative Meat & Dairy

Today in Market Feedback: Alternative Meat & Dairy
January 19, 2021

This month, we check in with Analyst Devon Bonney, SASB’s Sector Lead for the Food & Beverage sector. What were some of the key questions you were trying to answer with market consultation? It probably goes without saying that over the past few years, alternative meat and dairy products have really caught on. If you […]

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Introducing SASB’s New Website

Introducing SASB’s New Website
January 17, 2021

Welcome to SASB’s new website! We have updated our site to better serve you via improved navigation and usability (based on user research and testing). We have also added content to help introduce new visitors to SASB and our Standards. You may also notice that the website has a new look and feel. We’ve centered […]

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Answering Your Questions about the Value Reporting Foundation

Answering Your Questions about the Value Reporting Foundation
December 21, 2020

In November 2020, the International Integrated Reporting Council (IIRC) and SASB announced our intention to merge into a unified organization, the Value Reporting Foundation, in mid-2021. Since then, we have received many good questions about the purpose of and plans for this merger. Please see answers to your most frequently asked questions below.   What […]

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