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The Sustainability Accounting Standards Board (SASB) is a non-profit organization, founded in 2011 by Jean Rogers [1] to develop sustainability accounting standards. Investors, lenders, insurance underwriters, and other providers of financial capital are increasingly attuned to the impact of environmental, social, and governance (ESG) factors on the financial performance of companies, driving ...
Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting) originated in the 1970s [1] and is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a firm's performance to external stakeholders ...
Developed by the Global Sustainability Standards Board (GSSB), the GRI Standards are the first global standards for sustainability reporting and are a free public good. [9] The GRI Standards have a modular structure, making them easier to update and adapt. Three series of Standards support the reporting process.
One such example is the SDG Compass, developed in collaboration with the Global Reporting Initiative (GRI) and World Business Council for Sustainable Development (WBSCD), which is a collection of resources (analysis of the goals, indicators for businesses, tools for stakeholders) that companies can utilize in finding out their role in helping ...
This List of SDG targets and indicators provides a complete overview of all the targets and indicators for the 17 Sustainable Development Goals. [1][2] The global indicator framework for Sustainable Development Goals was developed by the Inter-Agency and Expert Group on SDG Indicators (IAEG-SDGs) and agreed upon at the 48th session of the United Nations Statistical Commission held in March 2017.
The Climate Disclosure Standards Board (CDSB) was formed in 2007 in London as part of the Carbon Disclosure Project that began in 2002. The International Integrated Reporting Council (IIRC) was formed in London in August 2010 with the participation of several stakeholders including the Global Reporting Initiative, International Accounting Standards Board, U.S. Financial Accounting Standards ...
IFRS Accounting. The IASB is an independent group of experts with an appropriate mix of recent practical experience and broad geographical diversity, as required by the IFRS Foundation Constitution. [4] IASB members are responsible for the development and publication of IFRS Accounting Standards, including the IFRS for SMEs Accounting Standard ...
With the ratification of the United Nations and ICLEI TBL standard for urban and community accounting in early 2007, [5] this became the dominant approach to public sector full cost accounting. Similar UN standards apply to natural capital and human capital measurement to assist in measurements required by TBL, e.g. the EcoBudget standard for ...