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.
Sector Analyst, Transportation
(415) 830-9220 x 119
Nashat Moin is the primary liaison between SASB and the issuers, investors, and other stakeholders for the Transportation sector. In her prior role at SASB, she was responsible for developing standards for transportation, extractives, utilities, and service industries. She has extensive experience in quantitative research, from assessing opportunities for sustainable business to evaluation of carbon trading schemes.
Prior to joining SASB, she completed an MA in international energy and environment policy at Stanford University. She has worked at the Federal Reserve Bank of Richmond as an assistant economist and at Acumen LLC as a quantitative research analyst. She received a BA cum laude in Economics from Smith College and during her summer breaks held research positions at the World Bank and the London School of Economics, where she also spent her junior year.
This page contains SASB’s provisional sustainability accounting standards for the Transportation 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.
|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 Transportation sector.|
10-K – Automobiles
|Serves as a mock excerpt from a Form 10-K filing for an automobile manufacturer, “Austen-Leigh Motor Corporation,” that incorporates disclosure to the SASB Standard for Automobiles 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.|
10-K – Airlines
|Serves as a mock excerpt from a Form 10-K filing for an airlines company, “Pan-National Airways, Inc.,” that incorporates disclosure to the SASB Standard for Airlines 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 Transportation 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.
|Public Comment Version of Standards (All Industries)|
|Public Comments Received
SASB presented exposure drafts of its Transportation standards for public review and comment. The 90 day public comment period began April 18, 2014.
|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 (which began in Q4 2016) to elicit and 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.|