First-Ever Industry-Specific Standards Issued for SUSTAINABILITY ACCOUNTING

摘要

Sustainability Accounting Standards Board (SASB) has issued a set of 77 industry-specific standards designed to help businesses identify, manage and communicate financially material sustainability information to investors. SASB is one of several groups that Center for Safety and Health Sustainability (CSHS) has engaged with as part of its efforts to ensure that human capital metrics are incorporated into sustainability reporting practices. The SASB industry standards address 26 business issues related to the environment, social capital, human capital, business model and innovation, and leadership and governance.