WEBCAST | «How SASB Standards Can Jumpstart Your 2016 Reporting» | 17 SETEMBRO 2015

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«Investors are increasingly relying on environmental, social and governance (ESG) disclosures to support investment decisions. However, investors express a high level of dissatisfaction about the quality of ESG information available to them today. SASB, a US nonprofit, supports investor demand for decision-useful ESG disclosure. SASB issues industry-specific sustainability accounting standards grounded in financial materiality. The majority of SASB’s provisional standards have now been released, with the remaining standards to be issued by March 2016, at which time 80 provisional standards will be available.

This webcast will provide practical advice for how companies can use SASB standards for increased performance management and disclosure in SEC filings.Invite your investor relations team and controller to this webcast to learn about:

• investor interest in ESG and current levels of dissatisfaction with available information;
• how to use SASB standards for both internal management and external disclosure;
• practical guidance on using SASB standards to prepare for 2016 reporting, including insight from Bloomberg LP’s pilot use of the standards».

O site da SASB aqui

«CONTABILIDADE E SUSTENTABILIDADE»

No blogue da SASB o post mostrado na imagem reflecte sobre o âmbito da contabilidade ligada à sustentabilidade. Diríamos, e vice-versa. Alguns excertos:

«(...)
 When we started SASB we knew that in order to succeed we needed to shift traditional thinking. After all, the market demand for SASB is based on the fact that the world is no longer what it once was. Things have changed—and our name reflects that.

 Some may question—and, in fact, some already have—how the terms “sustainability” and “accounting” can sit side by side in our name. With one traditionally associated with the environment, and the other with financials, how can they possibly be linked? (...).

Answering this question is why we come to work every day. “Sustainability accounting” is a management strategy that can—and should—be used by companies to improve their performance as well as their disclosures. While there is growing demand from investors and shareholders for companies to practice sustainability accounting, there are no clear standards on sustainability issues that companies can follow.

 Of course, this only covers half of our name, but it goes to show how much thought was put into it. “Sustainability Accounting Standards Board”—yes, it’s a mouthful, but there is meaning behind each word:

 Sustainability

For our purposes, sustainability refers to the key dimensions of a company’s environmental and social impacts that may affect their financial condition or operating performance. This includes how well companies manage all the forms of capital—financial, natural, social, human—necessary to create long-term value. (...)». Leia na integra.

«SASB Materiality Map»

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«Financial analysis is only part of the picture»

  

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O QUE IMPORTA

Numa incursão pela internet, parámos uma vez mais no mapa da imagem, porque nos leva a matéria que reputamos da maior relevância: o uqe na esfera da sustentabilidade deve ser considerado no âmbito de cada setor e por cada organização. Veja na integra. 

«Financials Sustainability Accounting Standards»

«The set of proposed sustainability accounting standards for the Financials sector will be available for public review on May 1, 2013.
 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

(...)». Saiba mais.

«The Need for Sector-Specific Materiality and Sustainability Reporting Standards»

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.