Transcription of CONCEPTUAL FRAMEWORK - Sustainability …
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CONCEPTUAL FRAMEWORK - Sustainability …
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.
This Conceptual Framework sets out the basic concepts and definitions behind SASB’s sustainability accounting standards (the SASB Standards) and serves as additional guidance for the adoption of the standards by corporations and the use of material sustainability information by investors.
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