US SASB publishes exposure drafts on health care sector sustainability reporting
04 Mar 2013
The United States Sustainability Accounting Standards Board (SASB) has released proposed sustainability accounting standards for the health care sector.
The proposed sustainability accounting standards are set out as a number of exposure drafts, industry briefs and public comment surveys in each of the following sectors: biotechnology, pharmaceuticals, medical equipment and supplies, health care delivery, health care distributors and managed care.
Consistent with the objectives of the SASB, the exposure drafts are designed for use in public filings of United States companies and as such, contain a focus on auditable information.
The exposure drafts are open for a 30 day comment period, which closes on 30 March 2013.
Click for SASB press release (link to SASB website).