Public Comment Period Letters

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.

 

Additional resources

  • Our Implementation Guide helps companies navigate their way through the process of implementing SASB standards in their reporting activities.

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

Strandberg Consulting, 1-28-18 

American Water Works Association, 1-28-18 

Jared Goodman, Colorado Public Employees Retirement Association, 1-25-18 

Natural Resource Governance Institute, 1-23-18 

Walden Asset Management, 1-23-18 

FarSightFirms, 1-22-18 

Maturity Institute, 1-22-18 

 

January 15-21, 2018

Airlines for America, 1-17-18 

HSBC, 1-17-18 

Resource Management LLC, 1-17-18 

League of Allies, 1-16-18

 

January 8-14, 2018

Bartley, Chen, Harvey, Showalter & Zuckerman, 1-14-18 

Carbon Tracker, 1-12-18 

Leonard Jackson, 1-11-18 

IPIECA, 1-11-18 

David Kracke, 1-9-18 

Natural Resources Defense Council, 1-8-18 

 

January 1-7, 2018

Daniel Hicks, Florida Sustainability Partners, 1-7-18 

Marketing Accounting Standards Board (MASB), 1-3-18 

Association of Metropolitan Water Agencies, 1-3-18 

Flex, 1-2-18 

 

December 25-31, 2017

American Coatings Association (Consumer Goods), 12-31-17 

American Coatings Association (Resource Transformation), 12-31-17 

Kate Gaumond and Sean Wright, Environmental Defense Fund, 12-30-17 

The Association of American Railroads, 12-29-17 

CalSTRS, 12-29-17 

Institute of Management Accountants (SBFRC), 12-29-17 

OEKOM Research AGv, 12-28-17

Philip Morris International, 12-28-17 

Office of the New York State Comptroller, 12-28-17

Goby Inc., 12-28-17 

 

December 18-24, 2017

American Forest & Paper Association (E-Commerce), 12-22-17 

American Forest & Paper Association (Food & Beverage), 12-22-17 

American Forest & Paper Association (Household Products), 12-22-17 

American Forest & Paper Association (Renewable Resources), 12-22-17 

American Forest & Paper Association (Resource Transformation), 12-22-17 

American Institute of CPAs, 12-22-17 

William Fisher, LivingCapitalMetrics.com, 12-22-17 

AT&T, 12-22-17 

National Council for Air and Stream Improvement, 12-21-17 

American Society of Safety Engineers, 12-21-17 

The Institute of Internal Auditors, 12-20-17 

Natural Resources Defense Council, 12-20-17 

Green Electronics Council, 12-20-17 

Association of Home Appliance Manufacturers, 12-20-17 

ConocoPhillips, 12-19-17

Paul Rissman, 12-19-17 

Raghavendra Guru, 12-18-17 

Sempra, 12-18-17 

PineBridge Investments, 12-18-17 

Baker Tilly, 12-18-17 

 

December 11-17, 2017

General Electric, 12-14-17 

Duke Energy, 12-13-17 

James Bogdan, National Ready Mixed Concrete Association, 12-13-17 

 

December 4-10, 2017

Breckinridge Capital Advisors, 12-7-17

Beth Wyke, ERM CVS, 12-6-17 

 

November 27-December 3, 2017

Longfellow Investments, 11-29-17 
 

November 6-12, 2017

United Technologies Corporation, 11-6-17