Sustainability Accounting Standards Board - SEC

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SASBSustainability Accounting Standards BoardSEC AMAC ESG Subcommittee Janine GuillotCEOOctober 17, 2020SASB Overview77 industry-specific disclosure standardsUsed by companies and investors globallySASB connects businesses and investors on the financialimpacts of sustainabilityThe Sustainability Accounting Standards BoardNon-profit Standards -setting organization for financially material ESG information10/15/2020 SASB3SASB Cuts through the NoiseSASB Standards are created for the market, by the market10/15/2020 SASB4CompaniesInvestorsDecision-UsefulCo st-EffectiveFinancially MaterialIndustry-SpecificEvidence-BasedM arket-InformedEnvironment GHG Emissions Air Quality Energy Management Water & Wastewater Management Waste & Hazardous Materials Management Ecological ImpactsLeadership & Governance Business Ethics Competitive Behavior Management of the Legal & Regulatory Environment Critical Incident Risk Management Systemic Risk ManagementSocial Capital Human Rights & Community Relations Customer Privacy Data Security Access & Affordability Product Quality & Safety Customer welfare Selli

Sustainability Accounting Standards Board SEC AMAC ESG Subcommittee Janine Guillot CEO October 17, 2020. SASB Overview. ... • Customer Welfare • Selling Practices & Product Labeling Human Capital • Labor Practices • Employee Health & ... Poultry & Dairy Non-Alcoholic Beverages Processed Foods Restaurants Tobacco

  Standards, Poultry, Welfare