Sustainability Accounting Standards

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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

See also