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SASB issues second set of provisional standards for consumption industries

  • SASB (Sustainability Accounting Standards Board) Image

Sep 28, 2015

On September 28, 2015, the Sustainability Accounting Standards Board (SASB) issued a second set of provisional standards for consumption industries. The standards are the ninth set in a planned series of industry-related SASB standards on accounting for environmental, social, and governance issues that could be material to a corporation’s performance. The standards focus on material sustainability matters that corporations are already required to disclose in their Form 10-K or 20-F filings with the SEC.

SASB’s mission is to develop and disseminate sustainability accounting standards that help public corporations disclose material, decision-useful information to investors.

The standards apply to the following industries:

  • Apparel, accessories, and footwear.
  • Appliance manufacturing.
  • Building products and furnishings.
  • Drug retailers and convenience stores.
  • E-commerce.
  • Food retailers and distributors.
  • Multiline and specialty retailers and distributors.
  • Toys and sporting goods.

The Board’s first eight sets of provisional standards focus on communications, consumption I, financial, health care, nonrenewable resources, provisional services, resource transformation, and transportation.

The new provisional standards and corresponding industry briefs are available on the SASB’s Web site.


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