Non-Renewable Resources

SASB is conducting an implementation review of the provisional standards, including stakeholder consultation regarding the content of the standards. Please email with any inquiries or input.

David Parham

Sector Analyst, Non-Renewable Resources

(415) 830-9220 x 146


As the Sector Analyst for the Non-Renewable Resources (NRR) sector, David is responsible for research, analysis, and consultation related to the SASB industry-specific standards for the NRR sector.


Prior to joining SASB, David worked for Chevron where he held roles in research and development, major capital project design, and production operations. 


He graduated with High Honors in Chemical Engineering and Materials Science and Engineering from UC Berkeley and is currently pursuing his Master’s in Business Administration at the Berkeley Haas School of Business.


Sector Publications


This page contains SASB’s provisional sustainability accounting standards for the Non-Renewable Resources 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.

Provisional Standards Helps public corporations disclose material, decision-useful information to investors.
Technical Bulletin Provides disclosure guidance specific to integrated companies in the Oil & Gas industry.
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 Non-Renewable Resources sector.
Serves as a mock excerpt from a Form 10-K filing for an oil and gas exploration and production company, “Harris Robinson Energy, Inc,” that incorporates disclosure to the SASB Standard for Oil & Gas – Exploration & Production 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 Non-Renewable Resources 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 and composition of members.

Standards Outcome Report

Documents the changes made to SASB’s standards during the standards development process leading up to the launch of the 90-day Public Comment Period.

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 Non-Renewable Resources standards for public review and comment. The 90 day public comment period began January 14, 2014.


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 Oil & Gas industry.
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 Non-Renewable Resources standards for public review and comment; review the Public Comments received.
SASB’s Summary of Public Comments is provided for transparency and public insight into the extent and nature of the comments received.