Renewable Resources & Alternative Energy

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

Henrik Cotran

Sector Analyst, Renewable Resources & Alternative Energy

renewables@sasb.org

(415) 830-9220 x 120

 

Henrik leads standards development and stakeholder outreach for SASB’s Renewable Resources & Alternative Energy sector. In his previous role as a Research Analyst at SASB, Henrik conducted in-depth analysis of sustainability issues across more than 50 industries and contributed to the development of associated sustainability accounting metrics.

 

Before joining SASB in 2013, Henrik worked as a portfolio analyst for Brown Advisory’s Sustainable Growth fund, identifying and developing investment theses for companies with sustainability-driven outperformance. Henrik holds an BA in Economics from Wesleyan University in Connecticut.

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Sector Publications

 

This page contains SASB’s provisional sustainability accounting standards for the Renewable Resources & Alternative Energy 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.

Provisional 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 six industries in the Renewable Resources & Alternative Energy sector.
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10-K – Pulp & Paper Products
Serves as a mock excerpt from a Form 10-K for a pulp and paper manufacturer, “Edwards Global Paper Co.,” that incorporates disclosure to the SASB Standard for Pulp & Paper Products into its Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A). This document serves as an example of one type of disclosure SASB envisions for its standards; it is not intended to provide a template for companies to follow.
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10-K – Solar Energy
Serves as a mock excerpt from a Form 10-K for a solar panel manufacturer, “Apollo Solar Enterprises, Inc.,” that incorporates disclosure to the SASB Standard for Solar Energy into its Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A). This document serves as an example of one type of disclosure SASB envisions for its standards; 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 Renewable Resources & Alternative Energy 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 Outcome Report
Documents how analysis of the industry working group feedback informed changes to sustainability topics and metrics.
Standards Outcome Report Supplement
Contains all topic-related comments received from 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 Renewable Resources & Alternative Energy standards for public review and comment. The 90 day public comment period began July 7, 2015.
Responses to Public Comment

 

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 Renewable Resources & Alternative Energy 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.