Transcription of CONCEPTUAL FRAMEWORK - Sustainability Accounting …
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CONCEPTUAL FRAMEWORK - Sustainability Accounting …
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 .. 5 Key Definitions and Characteristics of Sustainability Accounting and Disclosure .. 7 Sustainability .. 7 Materiality .. 8 Industry Focus .. 9 Decision-usefulness .. 10 Cost-benefit Analysis.
CONCEPTUAL FRAMEWORK © 2013 SUSTAINABILITY ACCOUNTING STANDARDS BOARD 1 Contents Introduction..... 3
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