Transcription of CONCEPTUAL FRAMEWORK - Sustainability Accounting …
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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 .. 5 How Investors Use ESG Data in Financial Analysis.
CONCEPTUAL FRAMEWORK © 2013 SUSTAINABILITY ACCOUNTING STANDARDS BOARD 4 However, accounting for non-financial assets or performance in financial terms has inherent ...
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