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SASB issues provisional standards for consumption industries

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

01 Jul 2015

The US Sustainability Accounting Standards Board (SASB) has issued provisional standards for the consumption industries. The standards are the eighth 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 US Securities and Exchange Commission (SEC).

The standards apply to the following industries:

  • Agricultural products
  • Meat, poultry and dairy
  • Processed foods
  • Nonalcoholic beverages
  • Alcoholic beverages
  • Tobacco
  • Household and personal products

The Board’s first seven sets of provisional standards focus on communications,
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 website.

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