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The SASB has voted to release the Proposed Changes to Provisional Standards, marking a pivotal point in its standard-setting work. As part of this milestone, the organization has opened the Basis for Conclusions compendium and the Exposure Draft of the Standards for a 90-day public comment period. SASB invites comments from October 2 through December 31, 2017. This process will culminate in ratification of the standards, scheduled for early 2018. Learn More

SASB Sustainability Accounting Standards are comprised of (1) disclosure guidance and (2) accounting standards on sustainability topics for use by U.S. and foreign public companies in their annual filings (Form 10-K or 20-F) with the U.S. Securities and Exchange Commission (SEC). To the extent relevant, SASB Standards may also be applicable to other periodic mandatory filings with the SEC, such as the Form 10-Q, Form S-1, and Form 8-K.
 
SASB Standards identify sustainability topics at an industry level which may constitute material information—depending on a company’s specific operating context—for a company within that industry. SASB Standards are intended to provide guidance to company management, which is ultimately responsible for determining which information is material and should therefore be included in its Form 10-K or 20-F and other periodic SEC filings as appropriate.
 
SASB Standards provide companies with standardized sustainability metrics designed to communicate performance on sustainability topics. When making disclosure on sustainability topics, companies can use SASB Standards to help ensure that disclosure is standardized, decision-useful, relevant, comparable, and complete.
 
SASB Standards are intended to provide the basis for “suitable criteria,” defined by AT 101.23 -. 321 as having the following attributes:

  • Objectivity—Criteria should be free from bias.
  • Measurability—Criteria should permit reasonably consistent measurements, qualitative or quantitative, of subject matter.
  • Completeness—Criteria should be sufficiently complete so that those relevant factors that would alter a conclusion about subject matter are not omitted.
  • Relevance—Criteria should be relevant to the subject matter.

 

Health Care 

 

Financials

 

Technology & Communications 

 

Non-Renewable Resources

 

Transportation

 

Services

 

Resource Transformation

 

Consumption I

 

Consumption II

 

Renewable Resources & Alternative Energy

 

Infrastructure

 

[1] http://pcaobus.org/Standards/Attestation/Pages/AT101.aspx#at_101_fn7