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SASB issues provisional transportation standards

  • SASB document (green) Image

Sep 24, 2014

The SASB has issued provisional standards for the transportation sector. The standards are the fifth 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.

The standards apply to the following industries:

  • Automobiles.
  • Auto parts.
  • Car rental and leasing.
  • Airlines.
  • Logistics.
  • Marine transportation.
  • Rail transportation.
  • Road transportation.

The Board’s first four sets of provisional standards focus on communications, financials, health care, and nonrenewable resources.

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

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