Sustainability Accounting Standards
From ACT Wiki
Sustainability accounting - US.
(SASB Standards).
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
See also
- Accounting for Sustainability (A4S)
- Business & Sustainable Development Commission
- Carbon footprint
- Corporate social responsibility
- Environmental profit and loss
- International Sustainability Standards Board
- Metaeconomics
- Natural capital
- Organic
- Securities and Exchange Commission
- SRI
- Sustainability
- Sustainability Accounting Standards Board (SASB)
- Sustainability bond
- Value Reporting Foundation (VRF)