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SASB issues provisional nonrenewable resources standards

  • Leaf - sustainability (green) Image

27 Jun 2014

The United States Sustainability Accounting Standards Board (SASB) has issued provisional standards for the non-renewable resources sector. The standards are the fourth 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 United States Securities and Exchange Commission (SEC).

The standards apply to the following industries:

  • Oil and gas — exploration and production
  • Oil and gas — midstream
  • Oil and gas — refining and marketing
  • Oil and gas — services
  • Coal operations
  • Iron and steel producers
  • Metals and mining
  • Construction materials.

The SASB’s first three sets of provisional standards focus on health care, financials, and communications.

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

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