323-23 Telecommunication Services SASB Standards, 2018

Summary

This is the SASB Sustainability Accounting Standard that is concerned with Telecommunication Services.

Issuer

SASB

Year

2018

Region

International

Issuer (type)

Sustainability Accounting Standards Board (International)

Instrument type

Standard

Disclosure instrument

Yes

Geographical scope

International

Mandatory or voluntary

Voluntary

Restrictiveness
- Low 0.40%
Restrictions on business
- Very High 0.50%
ESG
- E focus: climate change, energy, forest certification, greenhouse gas, recycling, renewable energy, waste, emissions
- S focus: data privacy, data security, employee training, fair trade, social impacts, value creation, discrimination
- G focus: competitive behavior, legal challenges, risk management, accountability
Sustainable Development Goals
GRI standards
Main industries targeted
- Education, Finance, Information, Management, Manufacturing, Professional services