323-28 SASB Standards Application Guide , 2018

Summary

This is the SASB Standards Application Guidance applies to all SASB Sustainability Accounting Standards (“SASB standards” or “industry standards”). This guidance is incorporated by reference in each industry standard and is considered part of the standard itself.

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Issuer

Sustainability Accounting Standards Board (SASB)

Year

2018

Region

International

Issuer (type)

Sustainability Accounting Standards Board (International)

Policy Type

Disclosure

Geographical scope

International

Mandatory or voluntary

Voluntary

Main industries targeted

Professional, Scientific, & Technical Services
Finance & Insurance

Restrictiveness

Low

Sustainable Development Goals (SDGs)

SDG 10: Reduced Inequality
SDG 12: Responsible Consumption and Production
SDG 15: Life on Land

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