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 .. 5 How Investors Use ESG Data in Financial Analysis .. 5 Key Definitions and Characteristics of Sustainability accounting and Disclosure .. 7 Sustainability .
CONCEPTUAL FRAMEWORK © 2013 SUSTAINABILITY ACCOUNTING STANDARDS BOARD 1 Contents Introduction..... 3
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