Sustainability Accounting Standards: Difference between revisions

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''Sustainability accounting - US''.
''Sustainability accounting - US''.
(SASB Standards).


SASB Sustainability Accounting Standards comprise:
SASB Sustainability Accounting Standards comprise:

Revision as of 22:18, 3 December 2021

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