Of all the triple bottom line reporting standards floating around, I think the SASB initiative is foundational and most relevant to smaller organizations. I wanted to dig deep into one of their standards-setting process and think the Tech one may be very interesting to look at.

I know Anthony was interested in working on this. Anyone else?

-Eddan

From: SASB <comments@sasb.org>
Date: December 17, 2013 at 5:01:23 PM PST
To: Eddan <eddank@aya.yale.edu>
Subject: Public Comment for Tech & Communications Standards Closes 1/2
Reply-To: SASB <comments@.org>

 

 

 

 

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Notice of Public Comment Period

Sustainability Accounting Standards

 

for the Technology & Communications Sector

 

 Closes January 2, 2014

 

 

SASB welcomes comments from the public on standards for industries in the Technology & Communications sector. Those providing comments should keep in mind that the proposed disclosure standards are intended to be integrated in standard filings of publicly-traded companies, such as the Form 10-K. As such, they reflect auditable information that is likely to be material to investors and can be disclosed in a cost-effective manner.

 

The standards have been developed based on extensive evidence-based research and significant, balanced input from more than 220 corporations, investors and other stakeholders (representing $2.3T assets under management and $1.9T market capitalization) in our Industry Working Groups. The public comment period is the next step in finalizing the standards. They will then be reviewed by SASB's independent Standards Council, finalized and issued for use by companies in the sector in March 2014.

 

The Technology & Communications sector includes the following industries:
  • Electronic Manufacturing Services & Original Design Manufacturing
  • Software & IT Services
  • Hardware
  • Semiconductors
  • Telecommunications
  • Internet Media & Services

To access the exposure drafts, and for instructions on how to submit comments, please click here.

All comments received, as well as SASB's response to each comment, will be posted publicly as part of our open and transparent process.

 

About SASB: The Sustainability Accounting Standards Board™ (SASB™) is a  501(c)3 non-profit that develops accounting standards designed for the disclosure of material sustainability issues in annual filings to the SEC, such as the Form 10-K and 20-F. SASB is developing standards for more than 80 industries in 10 sectors  through 2015. The American National Standards Institute (ANSI) has accredited SASB as a standards setting organization.

 

 

 

 

 

 

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Sustainability Accounting Standards Board
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