The SASB Publishes Exposure Draft Standards for Comment

  • SASB (Sustainability Accounting Standards Board) Image

Oct 02, 2017

On October 2, 2017, the Sustainability Accounting Standards Board (SASB) published its Exposure Draft Standards and has officially opened a 90-day public comment period - the last before codification of its standards. Comments are requested by December 31, 2017.

The Exposure Draft Standards for 79 industries in 11 major sectors will be open for feedback, from corporate professionals, market participants, and public interest and intermediary stakeholders.

The SASB’s Standards are for use by U.S. and foreign public companies in their disclosures to investors, such as in annual reports and filings with the U.S. Securities and Exchange Commission (SEC), including Forms 10-K, 20-F, 40-F, 10-Q, 8-K, as well as S-1 and S-3. The SASB Standards identify sustainability topics that are reasonably likely to constitute material information for a company within a particular industry.

Review an article and the Exposure Draft on the SASB's website.

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