Sustainability Accounting Standards

From ACT Wiki
Jump to navigationJump to search

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