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SASB | Public Comment Portal

Welcome to SASB’s Portal for Public Comment

Guidelines

SASB welcomes comments from the public on draft and provisional standards (for more information about the difference between draft and provisional standards, please view our process page). Those providing comments should keep in mind that the proposed disclosure standards are intended to be integrated in standard filings of publicly-traded companies, such as the Form 10-K. As such, they reflect information that is likely to be material to investors and can be disclosed in a cost-effective and comparable manner.

In the third phase of SASB’s standards development process, SASB releases the Exposure Draft Standard for a 90 day public comment period. There are currently no sectors undergoing public comment.

 

**Please read the Commenting Guidance below prior to commenting.
 

Sector

Public Comment Period End Date:

N/A

 

Contains Industries:

There are currently no Standards undergoing Public Comment. You may comment on Provisional Standards at any time below or by e-mailing comments@sasb.org



Comment Guidance:

Please provide comments in the form of a letter on official letterhead, please submit the letter through our commenting portal (button below). We strongly encourage participants to provide comments on company/organization or individual letterhead signed by the authorized representative.

SASB recommends that letters include the following for each comment:

    • Industry Standard (e.g., Electric Utilities)
    • Disclosure Topic (e.g., Greenhouse Gas Emissions)
    • Accounting metric code (e.g., IF0101-01)
    • Line of disclosure, where relevant (e.g., .02)
    • Comment:
 

Disclosure Topics

    • Identify any disclosure topics in the Standards that may not be material to a reasonable investor, including an explanation.
    • Suggest any disclosure topics not included in the Standards that may be material to a reasonable investor, including evidence supporting your assertion.
 

Accounting Metrics

    • Provide comments to correct, improve, or add to accounting metrics in the standards.
    • Suggest additional or alternate accounting metrics to measure performance with respect to a disclosure topic.
 

Cost Effectiveness

    • How costly would it be for companies to collect, analyze, and report information required for the proposed accounting metrics?
    • Do you anticipate this cost to be a barrier to reporting, adoption, or usage of the proposed accounting metrics?
    • What aspects of reporting, if any, would you foresee being most costly for reporting organizations?

 

Contact Us

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