American non-profit organisation, the Sustainability Accounting Standards Board™ (SASB™) is engaged in the development and dissemination of industry-specific sustainability accounting standards.

SASB is establishing an understanding of material sustainability issues facing industries and creating sustainability accounting standards suitable for disclosure in standard tax filings.

SASB addresses the needs of the U.S. market but may have implications for other markets.

SASB will establish standards for integrated reporting that are concise, comparable within an industry, and relevant to all ~13,000 publicly listed companies in the U.S. SASB envisions a world where all all forms of capital are accounted for and managed – creating sustainable value for current and future generations.

Integrated reporting of sustainability fundamentals alongside financial fundamentals will enable investors and the public to compare performance on critical dimensions of sustainability, better understand risks and opportunities, and adjust behavior accordingly.

For more information visit the Intenational Society of Sustainability Professionals or SSASB.