Transcription of CONCEPTUAL FRAMEWORK - Sustainability …
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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 .. 3 Users of Sustainability accounting Standards .. 4 Beneficiary of Sustainability accounting Standards .. 5 The Reasonable Investor .. 5 Specific Considerations for Institutional Investors -- Fiduciary Duty and Portfolio Risks.
CONCEPTUAL FRAMEWORK © 2013 SUSTAINABILITY ACCOUNTING STANDARDS BOARD 1 Contents Introduction..... 3
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