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- Le Sustainability Accounting Standards Board (SASB) est une organisation à but non lucratif, fondée en 2011 par Jean Rogers pour développer des normes comptables de durabilité. Les investisseurs, prêteurs, gestionnaires d'actifs et assureurs sont de plus en plus sensibles à l'impact des critères environnementaux, sociaux et de gouvernance (ESG) sur la performance financière des entreprises, d'où la nécessité d'un reporting standardisé des données ESG. Tout comme l' International Accounting Standards Board (IASB) et le Financial Accounting Standards Board (FASB) ont établi, respectivement, des normes internationales d'information financière et des normes de reporting financier américaines, qui sont actuellement utilisés dans les publications de comptes, la mission affichée par le SASB « est d'établir des normes de divulgation spécifiques à l'industrie sur les sujets ESG qui facilitent la communication entre entreprises et investisseurs sur les informations financièrement importantes et utiles à la décision. Ces informations doivent être pertinentes, fiables et comparables entre les entreprises à l'échelle mondiale. » Des entreprises à travers le monde utilisent les normes du SASB dans toute une série de documents et supports publics, en particulier leurs rapports annuels, leurs documents financiers, leurs sites Web, leurs rapports de développement durable, etc. (fr)
- The Sustainability Accounting Standards Board (SASB) is a non-profit organization, founded in 2011 by Jean Rogers 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 the need for standardized reporting of ESG data. Just as the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have established International Financial Reporting Standards and Generally Accepted Accounting Principles (GAAP), respectively, which are currently used in the financial statements, SASB's stated mission “is to establish industry-specific disclosure standards across ESG topics that facilitate communication between companies and investors about financially material, decision-useful information. Such information should be relevant, reliable and comparable across companies on a global basis.” SASB standards are used by companies around the world in a variety of disclosure channels, including their annual reports, financial filings, company websites, sustainability reports, and more. In June 2021, the SASB and the London-based International Integrated Reporting Council announced their combination to form the Value Reporting Foundation (VRF). In November 2021, the IFRS Foundation announced it would consolidate the VRF and Climate Disclosure Standards Board with its own newly formed International Sustainability Standards Board by June 2022. (en)
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- The Sustainability Accounting Standards Board (SASB) is a non-profit organization, founded in 2011 by Jean Rogers 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 the need for standardized reporting of ESG data. Just as the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have established International Financial Reporting Standards and Generally Accepted Accounting Principles (GAAP), respectively, which are currently used in the financial statements, SASB's stated mission “is to establish industry-specific disclosu (en)
- Le Sustainability Accounting Standards Board (SASB) est une organisation à but non lucratif, fondée en 2011 par Jean Rogers pour développer des normes comptables de durabilité. Les investisseurs, prêteurs, gestionnaires d'actifs et assureurs sont de plus en plus sensibles à l'impact des critères environnementaux, sociaux et de gouvernance (ESG) sur la performance financière des entreprises, d'où la nécessité d'un reporting standardisé des données ESG. Tout comme l' International Accounting Standards Board (IASB) et le Financial Accounting Standards Board (FASB) ont établi, respectivement, des normes internationales d'information financière et des normes de reporting financier américaines, qui sont actuellement utilisés dans les publications de comptes, la mission affichée par le SASB « est (fr)
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- Sustainability Accounting Standards Board (en)
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