Active Projects

SASB maintains a list of current research and standard-setting projects. Projects within the Research Program include potential standard-setting projects, reference updates, market research, exploration of business and regulatory climate, and other supplemental projects. Projects within the Agenda are directly related to standard-setting, although they may not lead to a change in the standards. For a thorough description of our project-based approach, please visit our Standard-Setting Process page.

Standard-Setting

Tailings Management in Extractives

The current standards for the Metals & Mining and Coal Operations industries within the Extractives & Minerals Processing Sector are being evaluated for potential revision to ensure the set of disclosures fully captures the risks associated with company management of tailings storage facilities (TSF). The project also aims to improve global applicability of the standards.

Sector

Extractives & Minerals Processing

Issues

Environment, Risk

Project Status

Public Comment Period

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Last Updated 01/25/21
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Research

Human Capital

The purpose of this project is to assess the scope and prevalence of various human capital management themes across SASB’s sectors and within its 77 industries to develop a solid evidenced-based view on this cross-cutting theme. A major component of this project’s objective is to design and implement a systematic analysis by the means of a human capital framework to assess the materiality of these various issues; determine which issues are cross-cutting and which are industry-specific; identifying key general issue categories; and forming recommendations related to advancing this project from the research phase to a standard-setting phase.

Sector

All Sectors

Issues

Human Capital

Project Status

Stakeholder Consultation

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Last Updated 01/27/21
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Research

Supply Chain Management in the Tobacco Industry

SASB staff is gathering and evaluating evidence of whether supply chain management related issues are likely to have material impacts on the financial condition or operating performance of companies in the tobacco industry.

Sector

Food & Beverage

Issues

Supply Chain

Project Status

Stakeholder Consultation

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Last Updated 01/25/21
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Standard-Setting

Content Governance in the Internet Media & Services Industry

This project will evaluate the financial impacts on companies, and the management activities used by companies, related to harmful online content and user freedom of expression in the Internet Media & Services industry.

Sector

Technology & Communications

Issues

Content Moderation

Project Status

Stakeholder Consultation

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Last Updated 02/16/21
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Standard-Setting

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

Standard Setting Project to consider modifying the Chemicals and Pulp & Paper Products industry standards to incorporate risks and opportunities associated with single use plastics and bio-alternatives.

Sector

Renewable Resources & Alternative Energy, Resource Transformation

Issues

Business Model & Innovation, Risk

Project Status

Stakeholder Consultation

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Last Updated 01/25/21
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Research

Alternative Meat & Dairy

This is a research project to assess implications on the Food & Beverage industry standards from increasing consumer demand for alternative meat and dairy products.

Sector

Food & Beverage

Issues

Business Model & Innovation

Project Status

Ongoing Research

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Last Updated 02/22/21
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Research

Content Moderation on Internet Platforms

The purpose of this research will be to evaluate technology companies’ management of user-generated content, advertisements, and other third-party content to assess implications related to social capital.

Sector

Technology & Communications

Issues

Content Moderation

Project Status

Ongoing Research

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Last Updated 02/01/21
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Research

Standards Internationalization Advancement

The Project’s objective is to conduct research and consultation to define SASB’s standards internationalization strategy. This strategy will include a defining potential standard-setting activities designed to improve the global applicability of disclosure topics and accounting metrics. While the scope of the Project does not include executing these specific standard-setting activities, it will comprise the foundational research that will enable subsequent standard setting to be conducted in line with the established standards globalization strategy.

Sector

All Sectors

Issues

SASB Process

Project Status

Ongoing Research

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Last Updated 01/25/21
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Standard-Setting

Systemic Risk in Asset Management

The project will evaluate the Systemic Risk Management topic in the Asset Management & Custody Activities industry standard, including potential improvements to the scope of the topic and the associated accounting metrics.

Sector

Financials

Issues

Risk

Project Status

Exposure Draft Development

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Last Updated 03/01/21
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Standard-Setting

Raw Materials Sourcing in Apparel

The standard-setting project seeks to revise and clarify metrics CG-AA-440a.1 and CG-AA-440a.2 and the associated technical protocols to examine and improve measurability, completeness, comparability, alignment, and cost-effectiveness.

Sector

Consumer Goods

Issues

Materials Sourcing & Efficiency

Project Status

Exposure Draft Development

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Last Updated 01/25/21
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