For an entity that operates in multiple industries, more than one industry Standard may be required to address the full array of sustainability topics reasonably likely to impact the entity’s ability to create enterprise value. One company that operates across eight SICS industries shared its approach in the SASB Standards 201 implementation webinar. Please consult the SASB Standards Application Guidance and "Understanding SASB Standards" within the SASB Standards Implementation Primer for further information.
Articles in this section
- My company wants to disclose information using SASB Standards. How should we get started?
- What should I do if my company operates in more than one SICS industry?
- Do SASB Standards have to be used in regulatory filings?
- Does my company have to disclose information on every topic and metric in the SASB Standard for our industry?
- What should I do if the SASB Standard for my industry does not include a disclosure topic that my company has determined is important?
- Does reporting in accordance with a SASB Standard constitute acknowledgement that the topic in the Standard are financially material?
- Does the IFRS Foundation review, provide feedback on or assure disclosures before they are published?
- Can the IFRS Foundation participate in or provide input on my company's materiality assessment?
- Are SASB Standards relevant to companies outside the US?
- My company is not listed in SICS® or is listed as belonging to the wrong industry. What should I do?