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Última modificación: 12/04/2012 21:18:05
Using SASB's standards, our vision is that all publicly listed companies in the U.S. engage in the integrated reporting of key, material sustainability issues in their mandated public disclosures. This disclosure will empower corporate managers, financial analysts, employees, customers, suppliers and other stakeholders in the corporation to compare corporate performance on key dimensions of sustainability competitiveness in a resource constrained world. By broadening access to sustainability data, investors and the public will enjoy free, complete, and comparable information regarding the material sustainability risks and opportunities facing companies for routine consideration in investment and other decision making.
The Sustainability Standards Accounting Board (SASB) will develop and disseminate sustainability accounting standards for use by U.S. publicly listed corporations and regulators. These standards will be used to describe material non-financial risks and opportunities for the benefit of companies, investors and the public. Using a multi-stakeholder, transparent process, SASB will define the materiality of key environmental, social, and governance issues within each industry and produce a set of concise, comparable industry-based sustainability key performance indicators (KPIs). SASB will complement the work of the Financial Accounting Standards Board (FASB) and support the Securities and Exchange Commission by defining material sustainability issues and establishing standards for accounting for those impacts that affect sustainable value creation. These sustainability materiality indicators may or may not translate directly into purely financial terms, depending on the industry and the topic, but they will always be relevant to assessments of the company's prospects for long-term success.
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