Marc Siegel

SASB Standards connect businesses and investors on the financial impacts of sustainability. Available for 77 industries, SASB Standards identify the sustainability disclosure topics most relevant to enterprise value for the typical company in an industry, enabling companies to provide decision-useful information about a range of sustainability-related risks and opportunities to investors and other capital market participants. SASB Standards are maintained under the auspices of the IFRS Foundation. The IFRS Foundation’s International Sustainability Standards Board (ISSB) is developing a comprehensive global baseline of sustainability disclosures for global capital markets. As such, SASB Standards have been consolidated into the IFRS Foundation, with the ISSB committing to build on the industry-based SASB Standards as they develop IFRS Sustainability Disclosure Standards, and leverage SASB’s industry-based approach to standards development. The ISSB encourages preparers and investors to continue to provide full support for, and to use, the SASB Standards. Follow @IFRS Foundation, @IFRS Sustainability and @IFRS Accounting for the latest updates from the Foundation and the standard-setting bodies. We’re not going anywhere! Continue following @SASB Standards for updates.

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SASB Standards connect businesses and investors on the financial impacts of sustainability. Available for 77 industries, SASB Standards identify the sustainability disclosure topics most relevant to enterprise value for the typical company in an industry, enabling companies to provide decision-useful information about a range of sustainability-related risks and opportunities to investors and other capital market participants. SASB Standards are maintained under the auspices of the IFRS Foundation. The IFRS Foundation’s International Sustainability Standards Board (ISSB) is developing a comprehensive global baseline of sustainability disclosures for global capital markets. As such, SASB Standards have been consolidated into the IFRS Foundation, with the ISSB committing to build on the industry-based SASB Standards as they develop IFRS Sustainability Disclosure Standards, and leverage SASB’s industry-based approach to standards development. The ISSB encourages preparers and investors to continue to provide full support for, and to use, the SASB Standards. Follow @IFRS Foundation, @IFRS Sustainability and @IFRS Accounting for the latest updates from the Foundation and the standard-setting bodies. We’re not going anywhere! Continue following @SASB Standards for updates.

Established in 1973, the FASB is the independent, private-sector organization that establishes financial accounting and reporting standards for public and private companies and not-for-profit organizations that follow Generally Accepted Accounting Principles (GAAP). The FASB is recognized by the Securities and Exchange Commission as the designated accounting standard setter for public companies. FASB standards are recognized as authoritative by many other organizations, including state Boards of Accountancy and the American Institute of CPAs (AICPA). The FASB develops and issues financial accounting standards through a transparent and inclusive process intended to promote financial reporting that provides useful information to investors and others who use financial reports. The FASB comprises seven full-time board members that are appointed by the Financial Accounting Foundation (FAF) Board of Trustees. For more information about the FASB, visit www.fasb.org