SASB is conducting an implementation review of the provisional standards, including stakeholder consultation regarding the content of the standards. Please contact the Sector Analyst with any inquiries or input.
This page contains SASB’s provisional sustainability accounting standards for the Consumption II sector, along with a variety of additional resources for corporations, investors, analysts, and others with an interest in the sustainability profile of these eight industries. As SASB is committed to a transparent and open standards development process, this page also contains documents related to the standards development process for the sector.
|SASB Navigator||SASB’s Research Platform allows you to browse standards, analyze disclosure quality for 4000+ companies’ public filings, examine and benchmark against industry performance, access evidence of financial impact, and receive topic alerts to stay informed on emerging evidence.|
|Disclosure Topics||Provides an overview of the SASB disclosure topics for the eight industries in the Consumption II sector.|
10-K – Apparel, Accessories & Footwear
|Serves as a mock excerpt from a Form 10-K filing for an apparel, accessories, and footwear company, “SNG Brands, Inc.,” that incorporates disclosure to the SASB Standard for Apparel, Accessories & Footwear into its Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A). This document is an example of one type of disclosure SASB standards are designed to enable; it is not intended to provide a template for companies to follow.|
10-K – Multiline and Specialty Retailers & Distributors
|Serves as a mock excerpt from a Form 10-K filing for a multiline retailer company, “CC Bale Stores, Inc.,” that incorporates disclosure to the SASB Standard for Multiline and Specialty Retailers & Distributors into its Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A). This document is an example of one type of disclosure SASB standards are designed to enable; it is not intended to provide a template for companies to follow.|
|Industry Working Group Participants
Contains the names of all the members of SASB’s Consumption II industry working groups who participated publicly. These participants contributed as individuals, not as representatives of their present or past companies.
|Industry Working Group Due Process Report
Outlines the industry working group process, including recruiting processes, composition of members, and feedback received during the IWG.
|Standards Outcome Report
Summarizes the feedback received from the IWG on disclosure topics.
|Standards Outcome Report Supplement
Contains all feedback received during the industry working groups.
|Standards Council Process and Standards Outcome Review
Prepared by the Standards Council, reviews and comments on the findings of the Industry Working Group Due Process Report and Standards Outcome Report.
|Exposure Draft Version of Provisional Standards (All Industries)|
|Public Comments Received
SASB presented exposure drafts of its Consumption II standards for public review and comment. The 90 day public comment period began April 8, 2015.
|Responses to Public Comment
|Provisional Standards||Helps public corporations disclose material, decision-useful information to investors.|
|Technical Bulletin||Provides disclosure guidance specific to integrated companies in the Consumption II sector.|
|The Consultation Summary comprises the results of SASB’s deep consultation period that began in Q4 2016. The consultation period set out to gather feedback from stakeholders regarding the materiality of topics and usefulness of the metrics prior to codifying the standards.|
|The Technical Agenda comprises items that may be appropriate to address for updates to the SASB Standards, which are slated to be codified in Q1 of 2018. Feedback on SASB’s Technical Agenda is welcome on an ongoing basis as it will inform future technical agendas; you may provide feedback by emailing the sector analyst.|
|Exposure Drafts of the Standards|