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SASB issues provisional standards for resource transformation industries

  • SASB document (green) Image

Mar 25, 2015

The SASB has issued provisional standards for the resource transformation industries. The standards are the seventh 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:

  • Aerospace and defense.
  • Chemicals.
  • Containers and packaging.
  • Electrical and electronic equipment.
  • Industrial machinery and goods.
The Board’s first six sets of provisional standards focus on communications, financials, health care, nonrenewable resources, provisional services, and transportation.

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

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