CONCEPTUAL FRAMEWORK - Sustainability …
CONCEPTUAL FRAMEWORK OF THE Sustainability accounting standards board October 2013 CONCEPTUAL FRAMEWORK 2013 Sustainability accounting standards board 1 Contents 3 About SASB ........................................ ........................................ ........................................ ...................... 3 Objectives of Sustainability accounting and Disclosure ........................................ ....................................... 3 Purpose of Sustainability accounting and Disclosure ........................................ ....................................... 3 Relationship with Financial accounting .
conceptual framework © 2013 sustainability accounting standards board 5 beneficiary of sustainability accounting standards the reasonable investor
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