Consumption I

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.


Sector Publications


This page contains SASB’s provisional sustainability accounting standards for the Consumption I sector, along with a variety of additional resources for corporations, investors, analysts, and others with an interest in the sustainability profile of these seven 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.

Standards Helps public corporations disclose material, decision-useful information to investors.
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 seven industries in the Consumption I sector.
Serves as a mock excerpt from a Form 10-K filing for a processed foods company, “AgaSea Foods Unlimited,” that incorporates disclosure to the SASB Standard for Processed Foods 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 I 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, IWG feedback, and how SASB addressed the input of the IWG.
Standards Outcome Report
Documents the changes made to SASB’s standards throughout the standards development process.
Standards Outcome Report Supplement
Contains all feedback received during the industry working groups, as well as SASB’s responses.
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.
Public Comment Version of Standards (All Industries)
Public Comments Received
SASB presented exposure drafts of its Consumption I standards for public review and comment. The 90 day public comment period began January 14, 2015.
Responses to Public Comment