SASB welcomes comments from the public.
The purpose of the public comment period is to obtain public feedback on the proposed set of material disclosure items and associated accounting metrics for seven industries within Financials sector. These items and accounting metrics were developed by SASB through a rigorous research and industry engagement process. The issues and accounting metrics form the basis for the recommended sustainability disclosures companies publicly listed in U.S. should include in their annual reports (Form 10-K or Form 20-F for foreign private issuers). These standards will be supported by Technical Protocols to ensure proper and consistent accounting.
Two types of documents are available for download: Industry Briefs (background information on the industry and evidence of materiality for each item) and associated Exposure Drafts (outlining recommended accounting metrics for disclosure of material environmental, social and governance [ESG] issues for each industry).
The industries in this sector are:
- Asset Management & Custody Activities
- Investment Banking & Brokerage
- Commercial Banking
- Consumer Finance
- Mortgage Finance
- Security & Commodity Exchanges
- Insurance
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