Plastics Risks and Opportunities in Pulp & Paper Products and Chemicals Industries

Page Last Updated: March 4, 2020


Project Overview

Project Objective

Research project to assess investor interest in incorporating the risks and opportunities associated with plastics use in the Pulp & Paper Products and Chemicals industry standards

Project Background

Intensifying focus on the externalities of plastics use has contributed to an escalating regulatory environment and shifting customer demand for packaging. These risks and opportunities do not appear to be fully captured in the existing Pulp & Paper and Chemicals standards, but there is reason to believe they could be deemed financially material.

Project Status

Current Status

Research Project – added to Research Program

Next Steps

Research and market consultation

Contact Information

Gail Glazerman
Sector Analyst – Resource Transformation, Renewable Resources, SASB
gail.glazerman@sasb.org

Published Documents & Supplemental Materials

Published Documents

There are no published documents or drafts at this time.

Supplemental Materials

SASB to Explore Risks and Opportunities Related to Plastics Use, December 2019, online blog

Board Materials & Decisions

Board Meeting Outcomes

  • The Board discussed a new research project on Plastics Risks and Opportunities in Pulp & Paper Products and Chemicals Industries.
  • The intent of this research will be to assess investor interest in risks and opportunities associated with plastics use in the two industries.
  • The project will result in a staff recommendation on whether to proceed to standard-setting.

Board Materials

December 2019

For a full list of past and upcoming Standards Board meetings, as well as associated materials, please visit our Board Meetings Calendar & Archive.


The staff has prepared this summary for informational purposes only. Any Standards Board decisions are tentative and do not change current accounting. Official positions of SASB are determined only after extensive due process and deliberations.