Experiences using GRI and SASB Standards together How can organizations respond to their needs for improved information on sustainability risks, as well as growing external expectations for transparency? And how can more comprehensive reporting help them adapt to responsible business practices? These key questions are explored in the recently launched joint guide from GRI and […]
Read moreLink to English Version below Électricité de France S.A (EDF) est un énergéticien multinational français Leader des énergies bas carbone dans le monde et présent sur l’ensemble des métiers : la production, le transport, la distribution, le négoce, la vente d’énergies et les services énergétiques En tant que société énergétique intégrée, EDF est actif dans […]
Read moreLast month we celebrated the beginning of a new era as the IIRC and SASB officially merged into the Value Reporting Foundation, a clear response to calls for clarity and simplicity in the corporate reporting landscape. The Value Reporting Foundation is a global nonprofit that supports business and investor decision-making with three key resources: Integrated […]
Read moreWith the growing focus on Environmental, Social and Governance (“ESG”) by shareholders, regulators, customers, employees and communities and the vast number of rankers and raters in the marketplace today, all of whom are expecting to see heightened levels of disclosure, it may be difficult for public companies to discern where to focus their resources to […]
Read moreMany companies use both GRI and SASB Standards to generate information that meets the needs of all constituencies and markets. Earlier this year, we published joint research exploring the experiences of companies that use the two sets of standards together to communicate effectively with their intended audiences.” The paper—which includes survey results and interviews with […]
Read moreBASF, 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 […]
Read moreThe 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 […]
Read moreBy 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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SASB Supports SEC Action to Promote Decision-Useful ESG Disclosure
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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