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(a)sasb.org>
Date: December 17, 2013 at 5:01:23 PM PST
To: Eddan <eddank(a)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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