Public Comments on the Exposure Draft Standards

October 2, 2017–January 31, 2018

During SASB’s most recent public comment period, we received 120 letters from 97 unique commenters. Comments were submitted from companies, investors, industry associations, and others across all 11 sectors. Comments were constructive in nature, generally reflecting a high level of detail and attention to financially material sustainability issues. Two thirds of comment letters were industry specific. Industry associations represented our largest group of commenters, a positive sign given the breadth of companies represented by these organizations. Each of these comment letters are posted on this page, by date received.

Public feedback is an integral part of our rigorous, transparent standards development process. It ensures that the standards we create for the market reflect the needs of companies, investors, and ultimately the broad economy. Read more about our process and what’s happening between now and when the codified standards are launched in mid-2018.

Summary of Public Comments on the Exposure Draft Standards


January 29-31, 2018

Climate Disclosure Standards Board, 1-31-18

Partnership for Policy Integrity, 1-31-18 

American Wood Council, 1-31-18

Susanna Miekk-oja, Tracefi Ltd., 1-31-18

Domini Impact Investments, 1-31-18

Adebola Daramola, 1-31-18

NYU Stern Center for Business and Human Rights, ICAR, 1-31-18

Infinity Systems, 1-31-18 

WRI, 1-31-18

As You Sow, 1-31-18

First Solar, Inc., 1-31-18

Investor Environmental Health Network / Chemical Footprint Project, 1-31-18

Etsy, 1-31-18

Covanta, 1-31-18

Scott Energy Technologies, 1-31-18

Joe O’Regan, O’Regan Consulting, 1-31-18

U.S. Tire Manufacturers Association, 1-31-18

Salesforce.com, Inc., 1-31-18

CalPERS, 1-31-18

Harry Lewis, 1-31-18

Sierra Club (Oil & Gas Midstream), 1-31-18

Sierra Club (Cross-Cutting), 1-31-18

Sierra Club (Oil & Gas E&P), 1-31-18

The Travelers Companies, 1-31-18

Wells Fargo Asset Management, 1-31-18

Global Affairs Associates, 1-31-18

Sara Schoen, Clarion Partners, 1-31-18

SustainAbility, 1-31-18

Suncor, 1-31-18

Delos Living, 1-31-18

University of Colorado First Peoples Investor Engagement Program, 1-31-18

Chelsey Evans, 1-31-18

JP Morgan Chase, 1-31-18

Access to Medicine Foundation on behalf of 43 signatory investors, 1-30-18

Thomson Reuters Corporation (Services), 1-30-18

Thomson Reuters Corporation (Extractives & Minerals), 1-30-18

Thomson Reuters Corporation (Financials), 1-30-18

Thomson Reuters Corporation (General), 1-30-18

Thomson Reuters Corporation (Tech&Comm), 1-30-18

Thomson Reuters Corporation (Transportation), 1-30-18

Thomson Reuters Corporation (Food & Beverage), 1-30-18

Benedicte Deryckere, Grenoble Ecole of Management, 1-30-18

Chevron, 1-30-18

Murray Birt, Deutsche Asset Management, 1-30-18

American Chemistry Council, 1-30-18

Laurel Peacock, NRG Energy, 1-30-18

Ceres, 1-30-18

Green Century Capital Management, As You Sow, ICCR, 1-30-18

Terra Alpha Investments, 1-30-18

Sierra Club (Coal Operations), 1-30-18

Sierra Club (Infrastructure), 1-30-18

Engineers for a Sustainable Future, 1-30-18

Vegan Finance, 1-29-18

Benjamin Katz (Commercial Banks), 1-29-18

Benjamin Katz (Investment Banking), 1-29-18

Australian Council of Trade Unions, 1-29-18

January 22-28, 2018

January 15-21, 2018

January 8-14, 2018

January 1-7, 2018

December 25-31, 2017

December 18-24, 2017

December 11-17, 2017

December 4-10, 2017

November 27-December 3, 2017

November 6-12, 2017