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SASB releases exposure drafts

  • SASB document (green) Image

Oct 11, 2017

The SASB has released for public comment a series of exposure drafts (EDs) for entities in various industries.

The SASB is soliciting feedback on the EDs as part of its efforts to enhance the provisional standards for 11 sectors it released from August 2013 to March 2016. In the words of Jean Rogers, SASB founder and the Board’s current chairman, “Engagement in the public comment period will ensure the codified standards are focused on financially material sustainability factors, yield decision-useful information for investors, and are cost-effective for preparers.”

Comments on the EDs were originally due by December 31, 2017, but the deadline was extended to January 31, 2018. The EDs are available for download on the SASB’s Web site.

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