This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

SASB issues provisional standards for infrastructure industries

  • SASB document (green) Image

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.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.