Blog

As Markets Move Toward Structured Non-Financial Reporting, SASB Engages PwC’s XBRL Practice to Support Build of XBRL Taxonomy

At SASB, we are always watching for innovations that streamline the flow of non-financial information between companies and investors. Companies increasingly turn to digital tools and processes to simplify both...

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,...

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...

SASB Standards Board approves the Human Capital Research Project

SASB’s Human Capital Research Project will identify key human capital management issues to set up potential standard-setting activities In September 2019, the SASB Standards Board approved the Human Capital Research...