Last week, the Sustainability Accounting Standards Board published its SASB Implementation Guide for Companies. The SASB Implementation Guide is a reference document for issuers who are in the process of integrating SASB standards into their existing 10-K or 20-F disclosure processes. The Guide is intended to help companies achieve three objectives: 1) identify the industry-specific sustainability topics most likely to be material to an investor; 2) understand the current state of disclosure and performance on those topics, and 3) enhance existing reporting processes to more effectively disclose material information on sustainability topics.
To download the guide, click here: http://bit.ly/1MRTcMZ
Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.
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