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[QUOTE="Yakub02, post: 306884, member: 94426"] The Sustainability Accounting Standards Board (SASB) SASB is an independent non-profit organisation. SASB publishes sustainability accounting standards which provide disclosure guidance on sustainability for mandatory filings to the U.S. Securities and Exchange Commission (SEC). SASB produces standards for different industries. Each standard is comprised of: disclosure guidance; and accounting standards on sustainability topics for use by U.S. and foreign public companies in their annual filings with the U.S. Securities and Exchange Commission (SEC). The disclosure guidance identifies sustainability topics at an industry level, which may be material to a company within that industry, depending on that company’s specific operating context [/QUOTE]
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