Sustainability Accounting Standards Board
Accounting for a Sustainable Future
«(...)
But if the reporting of sustainability information by companies is clearly growing along with the interest of the investment community, there are significant barriers to making sustainability information as important as financial information. One of the biggest challenges is determining standards for sustainability information that approximate the rigor of those for financial information. Without standards, it is difficult for companies to know exactly how to measure and report on some dimension of sustainability performance. Without standards, the investment community cannot make meaningful "apples-to-apples" comparisons of performance among companies and over time. (...)». Leia aqui onde cheguei através do SASB.
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