The non-profit Sustainability Accounting Standards Board (SASB) is attempting to change that by developing material sustainability accounting standards for 80 industries, consistent with the US Security and Exchange Commission’s compliance regulations. More than 2,800 participants – including companies with market capitalization totaling $11 trillion and investors with $23.4 trillion in assets under management – have been involved in the SASB process.
非营利组织可持续性会计准则委员会（Sustainability Accounting Standards Board，SASB）正在尝试通过开发80个行业的符合美国证券和交易委员会（Security and Exchange Commission）合规规则的实质可持续性会计准则。超过2,800家机构——包括市值总和高达11万亿美元的公司和资产管理规模高达234亿美元的投资者——参与了SASB流程。一份新研究——目前为止结论最强的研究——使用SASB对45个行业的建议标准和其他指标，发现在实质可持续性因素方面表现出色的公司经营表现更好，风险更低，股东回报也显著高于表现不佳的公司。