It envisions an investment universe where a shared understanding of companies’ sustainability performance enables companies and investors to make informed decisions that drive improved sustainability outcomes and thereby lead to improved long-term value creation. It focuses on the development of standards for over 80 industries in 10 sectors and helps publicly-listed corporations to disclose material factors in compliance with SEC requirements. A new, standardized language is being created to articulate the material, non-financial risks and opportunities facing companies today. These non-financial risks and opportunities that affect corporations’ ability to create long-term value are characterized as “sustainability” issues It seeks to “increase the usefulness of information available to investors and improve corporate performance on the environmental, social, and governance issues most likely to impact value.”
Programs:
- SASB Alliance Membership for Organizations and Individuals – To develop and explore best practices integrating material sustainability information into existing processes. They supply educational materials, unique resources, and product discounts.
- Fundamentals of Sustainability Accounting Credential – Teaching how sustainability information can be financially material and how to apply it in practice.
- Webinars – Educates professionals on topics and trends most relevant to sustainability accounting
Publications:
- Blog
- SASB Data Sets – Company data on performance on SASB metrics and/or proxies for SASB metrics.
- Standards Navigator – A research platform combining the focus of materiality with disclosure trends. Offers data and analysis on over 4,000 companies and 77 industries.
Note: Former NYC mayor Michael Bloomberg is a supporter and former Chair of Board.
