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SASB issues provisional services standards

  • SASB (Sustainability Accounting Standards Board) (green) Image

17 Dec 2014

The United States Sustainability Accounting Standards Board (SASB) has issued provisional standards for the services sector. The standards are the sixth 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:

  • Advertising and marketing.
  • Cable and satellite.
  • Casinos and gaming.
  • Cruise lines.
  • Education.
  • Hotels and lodging.
  • Leisure facilities.
  • Media production and distribution.
  • Professional services.
  • Restaurants.

The Board’s first five sets of provisional standards focus on communications, financials, health care, nonrenewable resources, and transportation.

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

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