SASB Proposed Provisional Standards (2017) – Tips for Internal Auditors
December, 2017

The Sustainability Accounting Standards Board (www.sasb.org) was founded in 2011, dedicated to improving comparable, meaningful, investor-quality disclosures of material environmental, social and governance (ESG) issues in public filings made by publicly-traded companies. This is typically in the Management Discussion and Analysis (MD&A) section of the Form 10-K. SASB sticks with the definition of “materiality” as is applied by law for investors, and requires no new law or regulation for adoption.

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Commenting on SASB’s Standards? EHS Audit Should Do this Instead

The Sustainability Accounting Standards Board (www.sasb.org) was founded in 2011, dedicated to improving comparable, meaningful, investor-quality disclosures of material environmental, social and governance (ESG) issues in public filings made by publicly-traded companies. This is typically in the Management Discussion and Analysis (MD&A) section of the Form 10-K. SASB sticks with the definition of “materiality” as is applied by law for investors, and requires no new law or regulation for adoption.

Click Here to read more.

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