SASB-SUSTAINABILITY-ACCOUNTING

Standards sector-specific durabilite materielle SASB.

Définition

SASB Standards 77 industries organisees en 11 sectors SICS (Consumer Goods, Extractives, Financials, Food, Health Care, Infrastructure, Renewable Resources, Resource Transformation, Services, Technology, Transportation). Differentiation vs GRI : SASB focused financial materiality + investor-oriented, GRI multi-stakeholder + impact materiality. SASB integre dans IFRS Foundation aout 2022, structure ISSB IFRS S1 et S2 standards. Chaque industry standard ~25-50 metric disclosures.

Origine

SASB fonde 2011 par Jean Rogers ; premier standard publie 2013 ; SASB Standards Board cree 2017 ; merger avec IIRC 2021 (Value Reporting Foundation) ; integration IFRS Foundation aout 2022.

Exemple en contexte

ExxonMobil utilise SASB Oil & Gas Exploration & Production Standard pour reporter ses metriques materielles : GHG emissions (Scope 1), water management, waste, biodiversity, payments to governments.

Termes liés

• ISSB IFRS S1-S2 — parent successor.