Content of standards of Framework through the lens of ‹IR›
SUSTAINABILITY ACCOUNTING STANDARDS AND ORGANISATIONAL OVERVIEW AND EXTERNAL ENVIRONMENT
Introduction to the standard.
SUSTAINABILITY ACCOUNTING STANDARDS AND GOVERNANCE
Leadership & Governance
- Systemic risk management
- Accident and safety management
- Business ethics and transparency of payments
- Competitive behavior
- Regulatory capture and political influence
- Materials sourcing
- Supply chain management
SUSTAINABILITY ACCOUNTING STANDARDS AND BUSINESS MODEL
Business Model & Innovation
- Product packaging
- Product quality and safety
- Lifecycle impacts of products and services
- Environmental, social impacts on core assets and operations
SUSTAINABILITY ACCOUNTING STANDARDS AND RISKS AND OPPORTUNITIES
SASB identifies sustainability risks and opportunities that are likely to be material in specific industries, recognizing that similar products and services, business models, and resource uses yield similar risks and opportunities associated with sustainability.
SUSTAINABILITY ACCOUNTING STANDARDS AND PERFORMANCE
Conceptual Framework: SASB’s accounting standards provide companies with standardized metrics to account for performance on industry-level sustainability topics. Sustainability accounting metrics should be accompanied by […] the specific accounting metrics, including strategy, competitive positioning, degree of control, performance, and trends over time.
SUSTAINABILITY ACCOUNTING STANDARDS AND OUTLOOK
Conceptual Framework: SASB Standards support the disclosure of trends, demands, and uncertainties that have material impacts on financial results in the MD&A section of U.S. S.E.C. Form 10-K.