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SASB issues provisional standards for consumption industries

  • SASB document (green) Image

Jul 01, 2015

The SASB has issued provisional standards for the consumption industries. The standards are the eighth 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:

  • Agricultural products.
  • Meat, poultry, and dairy.
  • Processed foods.
  • Nonalcoholic beverages.
  • Alcoholic beverages.
  • Tobacco.
  • Household and personal products.

The Board’s first seven sets of pro­vi­sional stan­dards focus on com­mu­ni­ca­tions,
fi­nan­cials, 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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