SASB issues provisional standards for infrastructure industries
Mar 30, 2016
The SASB has issued provisional standards for the infrastructure industries. The standards are part of 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:
- Electric utilities.
- Engineering and construction services.
- Gas utilities.
- Home building.
- Real estate ownership, development, and investment trusts.
- Real estate services.
- Waste management.
- Water utilities.
Other provisional standards are available for the following sectors: communications, consumption I, consumption II, 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.
