SASB offers a variety of technical publications in the library, including:
The SASB Implementation Guide for Companies provides structure and key considerations for companies seeking to implement sustainability accounting Standards within their existing business functions and processes. The Guide helps companies select sustainability topics, assess current state of disclosure and management, embed SASB Standards into financial reporting and management processes, support disclosure and management with internal control, and present information for disclosure.
The Field Guide provides a high-level overview of sustainability challenges each industry faces, along with the financial impact those challenges pose. It also summarizes the industry’s current state of sustainability disclosure’s strength or weaknesses, among other data points. Readers get a better sense of the exposure to risk in each industry, as well as in which industries that risk is likely to be uncompensated due to inadequate disclosure in mandatory SEC filings.
The Staff Bulletin on the Approach to Materiality & Standards Development provides a detailed overview of SASB’s approach to materiality in its Standard-setting process. SASB’s approach to determining materiality for the purposes of Standards setting is informed by the provisions of the federal securities laws and the regulations of the Securities and Exchange Commission, including in particular Regulation S-K; opinions of the U.S. Supreme Court; and interpretations and guidance issued by the SEC. With this process, SASB is able to identify topics that are reasonably likely to be material to investors and therefore warrant inclusion as a topic for Standardized disclosure, and thereby improve the decision-usefulness of information contained in SEC filings (such as Forms 10-K and 20-F).
The Technical Bulletin on Climate Risk is designed to help investors better understand, measure and manage their exposure to climate-related risk. The research finds that climate change affects 72 out of 79 industries (93 percent of the capital markets, or $27.5 trillion) but manifests differently from one industry to the next. Due to the ubiquity of climate risk, investors can’t simply diversify away from it; instead they must focus on managing it—and on encouraging portfolio companies to manage it—in all its forms.
The State of Disclosure Report is an annual reference document that provides an overview of the quality of existing corporate disclosure on SASB topics in SEC filings. Additionally, the report provides a baseline against which future disclosure analyses may be measured, providing investors and other users of this information with insight into evolving trends related to corporate disclosure practices, market pricing, and key areas to be addressed in corporate engagement and portfolio risk management.