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 inquiries or input.

Anton_FinSectorAnton Gorodniuk, CFA

Sector Analyst, Financials

(415) 830-9220 x 126


Anton leads research and standards development for the Financials sector at SASB. This involves keeping abreast of regulatory developments and emerging trends in the sector, as well as maintaining strong relationships with corporate issuers, investors, and other stakeholders that inform the content of SASB standards. He also contributes to standards development by spearheading various projects that involve quantitative data analysis.


Anton joined SASB in 2013 after completing an internship as an equity analyst at Allianz Global Investors in San Francisco, where he conducted quantitative and fundamental research and valuation on selected financial services companies. He has an MBA in Capital Markets from the University of Alaska, Fairbanks and a Bachelor’s degree in Real Estate Management from St. Petersburg State University of Engineering and Economics in Russia. Anton has a genuine passion for finance and analytics and continues his professional development by participating in the CFA institute program.


Sector Publications


This page contains SASB’s provisional sustainability accounting standards for the Financials 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.
Technical Bulletin Provides disclosure guidance specific to integrated banking and financial services companies.
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 Financials sector.
Serves as a mock excerpt from a Form 10-K filing for a commercial bank, “States Bank Trust,” that incorporates disclosure to the SASB Standard for Commercial Banks 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 Financials 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 recruitment efforts, composition of members, and response rates.
Standards Council Process Review
Prepared by the Standards Council, reviews and comments on the findings of the Industry Working Group Due Process Report.
Standards Outcome Report
Documents the changes made to SASB’s standards throughout the standards development process.
Standards Council Outcome Review
Prepared by the Standards Council, reviews and comments on the findings of the Standards Outcome Report.


Public Comment Version of Standards (All Industries)

Public Comments Received (First Period)

Public Comments Received (Second Period)

SASB presented exposure drafts of its Financials standards for public review and comment. Two 45-day public comment periods were held beginning May 1, 2013 and November 15, 2013.


Responses to Public Comments
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.