The Consultation Phase is Now Closed


SASB issued provisional sustainability accounting standards for all 79 SICS industries in March 2016. From September 2016 through March 2017, SASB conducted a consultation period to gather additional input regarding the materiality of topics and usefulness of the metrics.


SASB staff is incorporating the responses from this deep consultation process into a proposed Agenda for Change for each industry, which, after a public comment period (& appropriate revisions), will be put before the SASB technical board (a voting body comprised of independent experts) along with the Provisional Standards for approval as the SASB Code.



The public comment period will begin in June 2017. SASB intends to codify the standards in the first quarter of 2018.


General comments may be submitted to