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There are currently no Standards undergoing Public Comment. You may comment on Provisional Standards at any time below or by e-mailing firstname.lastname@example.org
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)
- 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.
- 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.
- 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?