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Oil, Oil Everywhere But Not a Drop to Frac

Oil, Oil Everywhere But Not a Drop to Frac
February 28, 2017

Drilling activity is gaining momentum, but will water scarcity constrain growth? With oil prices stabilizing in response to recent OPEC production cuts, drilling activity in the US is again on the rise. As competition heats up in the most prolific production areas in the US, investors are trying to determine which companies will separate themselves […]

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Human Capital in the Age of Fintech

Governance Transition FAQs

Governance Transition FAQs
February 15, 2017

What governance transition is SASB undergoing? SASB is transitioning to a two-tiered governance model with separation of financial responsibilities from the standards-setting activities. In the new model, an entity called the SASB Foundation is responsible for finances and governance. The Foundation delegates authority for standards setting to the SASB, a newly appointed technical board. Who […]

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Despite Headline Risks, Disclosure on Drug Pricing Remains Limited for Pharmaceuticals Companies

Despite Headline Risks, Disclosure on Drug Pricing Remains Limited for Pharmaceuticals Companies
February 13, 2017

How and why SASB is working towards enhanced disclosure on pricing strategies. In 2016, drug pricing emerged as a headline risk for the pharmaceuticals industry. Several cases demonstrated how pricing policies could negatively impact value and provoke regulatory scrutiny. For example, concern over pricing policies contributed to an 87 percent decrease in Valeant’s stock price, […]

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Moving from Provisional to Codified: An Update on the Consultation Period

Moving from Provisional to Codified: An Update on the Consultation Period
February 6, 2017

SASB’s deep consultation process on the Provisional Standards and proposed updates is going “full speed ahead.” We invite corporate issuers and investors interested in participating to reach out to schedule a consultative meeting. Since the publication of the final set of SASB Provisional Standards in April 2016, SASB’s standard-setting team has focused their work on […]

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A Letter from Jean Rogers, SASB’s CEO

A Letter from Jean Rogers, SASB’s CEO
April 6, 2016

Dear SASB Stakeholders, Four years ago, SASB embarked upon an ambitious task. We promised the markets that by March 2016 we would issue sustainability accounting standards for all major industries of the economy, for use by companies and their investors. Last week, this promise came to fruition. We issued provisional standards for Infrastructure, marking the […]

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Sustainability and the Five Forces Model