Blog

Conceptual Framework & Rules of Procedure: Public Comment Periods

For some weeks now, I’ve been preparing for a new semester. That means getting ready to teach a new batch of energetic accounting students about the importance of – not...
Published by Jeff Hales
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A View on the SEC Rule Regarding Human Capital Disclosures

The Securities and Exchange Commission issued its long-awaited amendments to Regulation S-K, the regulation which contains the detailed disclosure requirements (other than financial statements) applicable to registration statements, periodic reports,...
Published by Thomas Riesenberg
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Climate-Related Disclosure is a Catalyst for Stronger Business Performance

The following guest blog about sustainable business was written by Peggy Smyth, CFO at National Grid, US, and FSA Credential holder. The needs of both our customers and our investors...
Published by Peggy Smyth
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US Government Accountability Office: ESG Disclosure Is Prevalent but Problematic

A new report from the US Government Accountability Office (GAO) substantiates what capital markets have been telling us at the Sustainability Accounting Standards Board (SASB) for years: Investors don’t need...
Published by Janine Guillot
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Exploring Human Capital Management—and Measurement

The following guest blog was written by Marie-Josee Privyk, CFA, RIPC, FSA Credential Holder, ESG Advisor at FinComm Services and Lead of the Quebec SASB FSA Credential Group. When the...
Published by Marie-Josee Privyk, CFA, RIPC
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Promoting Clarity and Compatibility in the Sustainability Landscape

GRI and SASB announce collaboration           Amid rising global demand for clarity in the sustainability reporting ecosystem, the Sustainability Accounting Standards Board (SASB) and the Global...
Published by SASB
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SASB Standards Helped Us Reconnect with Capital Markets

The following guest blog was written by Mikkel Skougaard, who is Group ESG Reporting Senior Expert at MOL Group. He recently shared these and other insights in SASB 201: Getting...
Published by Mikkel Skougaard
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Dispelling the Top 11 SASB Myths

At SASB, we frequently hear misconceptions about our standards, including misconceptions about who uses them and how to use them. Many of these “SASB myths” arise in conversations that members...
Published by Katie Schmitz Eulitt
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What Is the Connection Between SASB and the SDGs?

It has never been more clear that success in business depends on a thriving society and vice versa. Our work at the Sustainability Accounting Standards Board (SASB) is designed to...
Published by Janine Guillot
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EU Directive Can Lay the Foundation for a Global ESG Disclosure Solution

Companies around the world are increasingly reporting on their sustainability performance. However, we still hear from investors that they struggle to find comparable information that is relevant for investment decision...
Published by Janine Guillot
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