Monitoring Industries and Issues
Technical staff conducts ongoing research to understand evolving and emerging sustainability issues and the associated financially-material impacts on companies.
Monitoring activities are varied and include consulting the following resources: market feedback, corporate reports and communications, earnings calls, industry publications and data, journals, academic and investment research, white papers, government or regulatory documents and databases, financial markets media, other general media.
Below is a representative sample of early-stage research efforts currently conducted by Technical Staff.
This research may or may not lead to Standard-setting. The factors that would contribute to the decision to add a project to the Standard-Setting Agenda consist of the following: alignment with SASB Standards Board priorities, the prevalence of the issue, the capacity of the research team to own this work, and the feasibility of executing a project to address the issue.
Visit the Projects page for a complete list of the current research and Standard-setting projects.
Research to identify opportunities to improve data security metrics contained in several SASB Standards in the Technology & Communications sector.
Research to understand how disclosure on emissions reduction targets, specifically net zero goals and targets, can be standardized and clarified and how performance can be measured and disclosed in a manner decision-useful for investors.
Determine how, if at all, accounting metrics related to revenue decoupling in utility rate structures can be modified to fulfill the “Characteristics of Sustainability Accounting Metrics” as outlined in the SASB Conceptual Framework.
Investigation into opportunities to enhance disclosure around recent developments in the design and maintenance of buildings for the health and wellbeing of its occupants.
Research to explore the issues and financial impacts related to ship end-of-life management in the Marine Transportation industry.
Research to identify opportunities to improve the decision-usefulness of health and nutrition metrics
Research to understand the sustainability impacts resulting from antimicrobial resistance (AMR) in the Health Care and Food & Beverage sectors.
Research to review the decision usefulness and global applicability of the information requested by disclosure topics focused on Chemicals Management in the Consumer Goods Sector.
Research to determine if the current focus on palm oil excludes other supply chain impacts likely to impact enterprise value.
Research to assess impacts to enterprise value related to the design function of clothing, accessories, and footwear, including product attributes, garment end-of-life, and associated supply chain impacts within the Apparel, Accessories & Footwear industry.
Investigation of the appropriateness of the current industry structure for both industries and/or whether they should be merged, given common activities and sustainability characteristics across both industries.