Policy Perspectives: Developing Industry-Specific Sustainability Accounting Standards (Video)
The inclusion of environmental, social, and governance (ESG) factors in the investment process is gaining more and more traction in global markets. In response, a number of organizations are looking to establish standards for better understanding and measuring the ESG metrics that matter to issuers and investors alike.
The Sustainability Accounting Standards Board (SASB) is one such organization engaged in the development of industry-specific accounting standards. This interview with SASB Executive Director Jean Rogers explores how SASB is working to better understand the materiality of ESG issues facing industries and creating accounting standards suitable for standard 10-K and 20-F filings.