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Title:Using SASB Sustainability Accounting Standards

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Navigation STANDARDS Standards Overview Materiality Map Download Current Standards Standards Navigator SASB & Other Frameworks Find Your Industry Standard-Setting Process Current Projects Standards Advisory Group Conceptual Framework Rules of Procedure Governance Board Meetings Calendar & Archive Provide Feedback Public Comment Form Standard-Setting Archive MARKET USE Why SASB Research on SASB Market Perspectives Investor Use Supporters Perspectives & Case Studies SASB Resources Company Use SASB Reporters Perspectives & Case Studies SASB Resources Commercial Use Firms Licensing SASB SASB’s Role in ESG Indices EDUCATION & MEMBERSHIP Alliance Membership Organizational Members Member Portal FSA Credential Symposium Conference New York City London TOOLS SASB Knowledge Hub Implementation Primer Establishing a Foundation Choosing the Right Tools for the Job Deciding Where to Disclose Understanding SASB Standards Assessing Your Readiness Developing Your Disclosures Enabling Continuous Improvement Standards Navigator Firms Licensing SASB Structured Reporting Using XBRL ABOUT Governance Foundation Board Standards Board Staff Events Donors Careers Blog Media Contact Us Search Donate Now GRI and SASB Announce Collaboration Read more about our joint work plan Read more Dispelling the Top 11 SASB Myths Learn more SASB Initiates New Standard-Setting Project to Address Plastics in Pulp & Paper Products and Chemicals Industries Read More SASB’s View ... ... on the EU’s non-financial reporting directive. Read more SASB Launches Implementation Primer Practical guidance on key steps and questions to consider. Get started SASB connects businesses and investors on the financial impacts of sustainability. Financially Material: SASB’s mission is to help businesses around the world identify, manage and report on the sustainability topics that matter most to their investors. Market Informed: SASB standards are developed based on extensive feedback from companies, investors, and other market participants as part of a transparent, publicly-documented process. Industry Specific: SASB standards differ by industry, enabling investors and companies to compare performance from company to company within an industry. Learn more about SASB Standards Download Standards Get Started with SASB See Where Risks Are Concentrated SASB’s Materiality Map ® provides investors and other market participants with a visual representation of their portfolio’s exposure to specific sustainability risks and opportunities. Launch Map Download Industry Specific Standards SASB’s standards are industry-specific, but are sorted by sector for your convenience. Download Standards SASB’s standards are industry-specific, but are sorted by sector for your convenience. View all 77 standards, analyze disclosure quality of SASB sustainability topics for 4,000+ companies’ public filings, examine and benchmark and more. View Navigator Events Sustainability During COVID Crisis Jul 16, 2020 at Web A4S & SASB Webinar – Leading the change: The CFO’s role in sustainable business Jul 09, 2020 at Web SASB & The UN Sustainable Development Goals Webinar Jun 30, 2020 at Web SASB Implementation Primer Webinar Series – SASB 401: Revving Up the ESG Feedback Loop Jun 26, 2020 at Web SASB Implementation Primer Webinar Series – SASB 301: Communicating ESG to Mainstream Investors: Where, When, and What to Report Jun 16, 2020 at Web See more SASB News Climate-Related Disclosure is a Catalyst for Stronger Business Performance The following guest blog was written by Peggy Smyth, CFO at National Grid, US, and FSA Credential holder. The needs of both our customers and our investors are rapidly changing…. Published August 18, 2020 by Peggy Smyth Read more US Government Accountability Office: ESG Disclosure Is Prevalent but Problematic A new report from the US Government Accountability Office (GAO) substantiates what capital markets have been telling us at the (SASB) for years: Investors don’t need… Published July 23, 2020 by Janine Guillot Read more Exploring Human Capital Management—and Measurement The following guest blog was written by Marie-Josee Privyk, CFA, RIPC, FSA Credential Holder, ESG Advisor at FinComm Services and Lead of the Quebec SASB FSA Credential Group. When the… Published July 20, 2020 by Marie-Josee Privyk, CFA, RIPC Read more Meet A Few Of Our Supporters Carine Smith Ihenacho, Chief Corporate Governance Officer, Norges Bank Investment Management “As a long-term, universal investor, we have an interest in sustainable development. We urge for standardized, concrete and relevant sustainability data and we ask companies to go from words to numbers – because what gets measured gets managed. We welcome SASB’s work in developing industry-based standards for improved sustainability reporting.” See all IAG Members Sophia Mendelsohn, Head of Sustainability, JetBlue JetBlue started reporting with SASB Standards in 2017 as a new way to meet their investors’ needs. As Sophia Mendelsohn, Head of Sustainability puts it: “The SASB standard for the airline industry offered a reporting solution for us, as it allowed us to better target investors by focusing on the ESG metrics material to our industry, rather than reporting on broad metrics that are less applicable to aviation.” See Reporting Companies Laurel Peacock, Director of Sustainability NRG “SASB helped us focus more specifically on investors as a key stakeholder audience for our sustainability disclosures.” See all Alliance Members Follow Us Your support helps us move the market Donate Now STANDARDS Standards Overview Materiality Map Download Current Standards Standards Navigator SASB & Other Frameworks Find Your Industry Standard-Setting Process Current Projects Standards Advisory Group Conceptual Framework Rules of Procedure Governance Board Meetings Calendar & Archive Provide Feedback Public Comment Form Standard-Setting Archive MARKET USE Why SASB Research on SASB Market Perspectives Investor Use Supporters Perspectives & Case Studies SASB Resources Company Use SASB Reporters Perspectives & Case Studies SASB Resources Commercial Use Firms Licensing SASB SASB’s Role in ESG Indices EDUCATION & MEMBERSHIP Alliance Membership Organizational Members Member Portal FSA Credential Symposium Conference New York City London TOOLS SASB Knowledge Hub Implementation Primer Establishing a Foundation Choosing the Right Tools for the Job Deciding Where to Disclose Understanding SASB Standards Assessing Your Readiness Developing Your Disclosures Enabling Continuous Improvement Standards Navigator Firms Licensing SASB Structured Reporting Using XBRL ABOUT Governance Foundation Board Standards Board Staff Events Donors Careers Blog Media Contact Us Copyright 2018 SASB | All Rights Reserved | Terms & Conditions | Privacy Policy | Contact...

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