In November 2018 the Sustainability Accounting Standards Board (SASB) published a complete set of 77 globally applicable, industry-specific standards which identify the minimal set of financially material sustainability topics and their associated metrics for the typical company in an industry. These standards are designed to be cost-effective for companies to implement and decision-useful to both companies and investors.
This session will cover the Conceptual Framework and Rules of Procedure followed by SASB staff and Standards Board to develop these standards. It will also highlight the resources created for users, including the SASB Materiality Map®, the SASB Engagement Guide, the SASB Navigator online research platform, and the new SASB Implementation Guide for Companies.
Understand the process followed by SASB staff and Standards Board to develop these standards.
Identify how to determine the sustainability-related issues most likely to affect long-term risks and value creation for your company.
Assess the management and disclosure of those issues and consider how your organization can use the SASB standards to inform and enhance engagement with stakeholders.