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.
This page contains SASB’s provisional sustainability accounting standards for the Technology & Communications 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 Technology & Communications sector.|
|Serves as a mock excerpt from a Form 10-K filing for a software company, “Cloud Cover,” that incorporates disclosure to the SASB Standard for Software & IT Services 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 Technology & Communications 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 after the IWG 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 Technology & Communications standards for public review and comment. The 90 day public comment period began October 2, 2013.
|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 Technology & Communications sector.|
|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 Technology & Communications 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.|