SASB: A Pathway to Sustainability Reporting in the United States
Sustainability reporting may be gaining in popularity around the world, but U.S. companies lag behind their peers in adoption. The Sustainability Accounting Standards Board's (SASB) new integrated standards may be just the ticket to getting U.S. companies on board. This article discusses the advantages of reporting under SASB standards and examines those standards in detail. It concludes with a comparison of the SASB standards to the Global Reporting Initiative (GRI) and the International Integrated Reporting Council (IIRC), the other leading worldwide frameworks for sustainability reporting.
Schooley, Diane K.; and English, Denise M.. (2015). "SASB: A Pathway to Sustainability Reporting in the United States". The CPA Journal, 22-27.