Standard Setting Archive

Here you can find earlier versions of SASB standards (called Provisional Standards), and documents related to the development of the provisional and codified standards. A list of previous board meetings and related documents are available as well.

Click on a Sector in the list below to access the provisional standards for each industry within that sector, along with the relevant process documents for each standard.


A timeline of the documents developed during each phase



Document Descriptions

Development of the Codified Standards

  • The Public Comments Letters and Summary of Public Comments are provided for transparency and public insight into the extent and nature of the comments received on the Exposure Drafts of the Proposed Changes to the Provisional Standards.
  • The Exposure Drafts of the Proposed Changes to the Provisional Standards reflect proposed changes to the provisional standards for all industries. They were published for public review between October 2, 2017 — January 31, 2018.
  • The Basis for Conclusions accompanies the Exposure Drafts for each respective industry. The document provides an explanation and rationale for each proposed update reflecting the SASB staff’s considerations in developing the proposed update from the 2017 Technical Agenda.
  • The Technical Agenda comprises items that may be appropriate to address for updates to the provisional standards. The items included in the Technical Agenda received significant supporting evidence or market feedback from stakeholders during the prior consultation period between Q4 2016 — Q1 2017.
  • The Consultation Summary comprises the results from SASB’s six-month consultation period conducted between Q4 2016 — Q1 2017. During the consultation period, the SASB staff gathered feedback from stakeholders regarding the materiality of topics and usefulness of the metrics in the provisional standards.

 

Development of the Provisional Standards

  • The Provisional Standards reflect the set of 79 industry standards across 10 sectors that were published sequentially by sector between July 2013 — March 2016. The provisional standards were published to seek feedback from stakeholders on the relevance and decision-usefulness of the standards and the feasibility and cost-effectiveness of their implementation.
  • The Industry Research Briefs accompanied each respective industry provisional standard. Each brief provides evidence for the financially material sustainability topics included in the respective provisional industry standard.
  • The Public Comments Letters and Responses to Public Comments are provided for transparency and public insight into the extent and nature of the comments received on the Exposure Drafts of the Provisional Standards, as well as the SASB staff’s response to the comments.
  • The Exposure Drafts of the Provisional Standards were published for public review and feedback during 90-day public comment periods for each sector.
  • The Standards Outcome Report documents the framework used by the SASB Standards Council to review and arrive at recommendations on the comments received from the Industry Working Groups (IWG) for each sector. The Standards Outcome Report Supplement contains the comments received from the IWGs.
  • The Standards Council Process Review summarizes the opinion of the SASB Standards Council on the standards development activities associated with the development of each sector’s provisional industry standards.
  • The Industry Working Group Due Process Report outlines the Industry Working Group (IWG) process, including the recruitment process, composition of members, and feedback from IWG members received for each respective sector.
  • The Industry Working Group Participants document lists all individuals who participated publicly on the industry working group for each respective sector. The participants contributed as individuals, and not as representatives of their present or past companies.

Previous SASB Standards Board Meeting Minutes and Documents