SASB is conducting an implementation review of the provisional standards, including stakeholder consultation regarding the content of the standards. Please email email@example.com with inquiries or input.
Sector Analyst, Health Care
(415) 830 – 9220 ext 145
Eric re-joined SASB in July, 2016 as the Sector Analyst for Health Care. Prior to his current position at SASB, Eric served as a Senior Consultant at Context. In that role, he advised numerous Fortune 500 companies on sustainability strategy and reporting. Eric was also a Senior Analyst at Innovest Strategic Value Advisors, where he managed a global team of analysts that rated utility companies on the basis of environmental, social, and governance performance. While at Innovest, Eric served as the Lead Author of the Carbon Disclosure Project Report 2007: Global FT500. The Report, which was written on behalf of 315 institutional investors with combined assets of $41 trillion, analyzed how the world’s 500 largest companies were responding to the risks and opportunities associated with climate change.
Eric holds a Master of Public Administration from NYU Wagner Graduate School of Public Service and a degree in political science from Bates College. He is also a PSIA certified ski instructor.
This page contains SASB’s provisional sustainability accounting standards for the Health Care sector, along with a variety of additional resources for corporations, investors, analysts, and others with an interest in the sustainability profile of these six 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 six industries in the Health Care sector.|
|Serves as a mock excerpt from a Form 10-K filing for a biotechnology company, “Bay-DNA Inc,” that incorporates disclosure to the SASB Standard for Biotechnology 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 Health Care 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 IWG feedback.
|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.
|Exposure Draft Version of Provisional Standards (All Industries)|
|Public Comments Received
SASB presented exposure drafts of its Health Care standards for public review and comment. The 90 day public comment period began March 1, 2013.
|Responses to Public Comment
To see how SASB addressed public comments for the Health Care sector, please refer to Appendix II of the Standards Outcome Report.
|Provisional Standards||Helps public corporations disclose material, decision-useful information to investors.|
|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.|
|The Exposure Drafts of the standards—which highlight the proposed changes to the provisional standards—were submitted for public comment from October 2, 2017, through January 31, 2018.|
|SASB presented Exposure Drafts of its Health Care standards for public review and comment; review the Public Comments received.
|SASB’s Response to Public Comments are summarized for your consideration and provide transparency and public insight into the extent and nature of the comments.|