Sustainability Accounting Standards: Difference between revisions
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imported>Doug Williamson (Create page. Source: SASB webpage https://www.sasb.org/approach/sustainability-framework/) |
imported>Doug Williamson m (Categorise.) |
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* [[Sustainability Accounting Standards Board]] (SASB) | * [[Sustainability Accounting Standards Board]] (SASB) | ||
* [[Sustainability bond]] | * [[Sustainability bond]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:Ethics]] | |||
Revision as of 12:51, 8 March 2018
Sustainability accounting - US.
SASB Sustainability Accounting Standards comprise:
- (1) disclosure guidance and
- (2) accounting standards
on sustainability topics for use by US and foreign public companies in their annual filings with the Securities and Exchange Commission (SEC).
Sustainability topics include:
- Environment
- Social capital
- Human capital
- Business model and innovation
- Leadership and governance
