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SASB Proposed Disclosure Standards [ED]

Com­ment pe­riod ends:

January 31, 2018

Next steps:

The SASB expects to finalize the Standards in Q1/2018

Last up­dated:

December 2017


The Sustainability Accounting Standards Board (SASB) published its Exposure Draft “Standards”, which is open for a 90-day public comment period ending December 31, 2017. This period allows the public to review and comment on proposed changes to help ensure high-quality standards that are cost-effective and decision-useful. The public comment period is a critical component of the SASB's transparent and inclusive process and is the penultimate step in the SASB's six-year march toward codification and market use.

The Exposure Draft “Standards” covers 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.

The SASB aims to incorporate feedback from the public comment period and finalize the Standards in Q1 of 2018.

For further information, refer to the SASB’s press release and the Exposure Draft on the SASB's website.


Other de­vel­op­ments

December 2017

On December 22, 2017, the SASB extended its public comment period by a month, through January 31, 2018. The extension is in direct response to requests from companies, investors and other key stakeholders for additional time, and recognizes the importance of stakeholders providing a full and comprehensive response to the standards.

October 2017

On October 2, 2017, the SASB published its Exposure Draft “Standards”, which is open for a 90-day public comment period ending December 31, 2017.


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