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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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Tailings Management Project Enters Public Comment Period

Tailings Management Project Enters Public Comment Period
December 17, 2020

Proposed changes to SASB’s Metals & Mining and Coal Operations standards are now available on SASB’s website for review and public comment through March 17, 2021. The exposure drafts and accompanying basis for conclusions are outcomes of the standard-setting project exploring the management of tailings storage facilities in the Extractives sector, which was initiated in […]

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Markets Are Speaking, the IFRS Foundation Is Listening

Markets Are Speaking, the IFRS Foundation Is Listening
December 16, 2020

  Market input plays an invaluable role in shaping SASB Standards. Similarly, the perspectives of investors and companies around the world help us ensure our positions on key market developments are consistent with those of the constituencies we aim to serve. A case in point is the IFRS Foundation’s consultation on “sustainability reporting,” which remains […]

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Highlights from the Fifth Annual SASB Symposium

Highlights from the Fifth Annual SASB Symposium
December 14, 2020

On November 30 and December 1, more than 1,000 attendees from 33 countries convened at the virtual SASB Symposium to discuss the future of ESG disclosure for the capital markets. As 2020 was a watershed year for sustainability disclosure—one in which the world’s largest investors, the world’s largest companies, and leading regulators all recognized the […]

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Building a Foundation to Explore Online Content Moderation

Building a Foundation to Explore Online Content Moderation
November 12, 2020

Just under a year ago, the Sustainability Accounting Standards Board (SASB) initiated a research project to explore content moderation on internet platforms. Recognizing that these platforms, particularly social media companies, have connected billions of individuals around the world and transformed the way people communicate, the project has explored high-profile challenges these platforms face related to […]

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IFRS Foundation Aims for Coherence, Not Complexity

IFRS Foundation Aims for Coherence, Not Complexity
November 6, 2020

As someone who started my career as a technical accountant and today leads a global sustainability accounting organization, I have been immersed in the world of financial reporting longer than I care to admit. In my view, the IFRS Foundation’s Consultation Paper on Sustainability Reporting is the most significant development in accounting standard-setting since the […]

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For Bank of America, Sustainability Isn’t an Either/or Proposition

For Bank of America, Sustainability Isn’t an Either/or Proposition
October 27, 2020

In July 2020, Bank of America published its first Sustainability Accounting Standards Board (SASB) report. In this Q&A with Neil Stewart, SASB’s Director of Corporate Outreach, Rudi Bless, Bank of America’s Chief Accounting Officer and a member of the SASB Foundation Board of Directors, shares the company’s strong focus on environmental, social, and governance (ESG) […]

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