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For its first act, SASB will develop a Materiality Map that weights the priority of sustainability issues by industry across 10 sectors.
FORBES: Green Accounting: A Greener Bottom Line?
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It will develop key performance indicators for disclosure in the Form 10-K. Bloomberg is an early supporter of SASB and it will collaborate in developing the Materiality Map.
FORBES: Green Accounting: A Greener Bottom Line?
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This data, which is pivotal to decisions around financial investments as risk and return are analyzed, can now be disclosed in a more coherent and efficient matter now that standards are being established as with the GRI (Global Reporting Initiative) and the US launch of the SASB (Sustainability Accounting Standards Board).
FORBES: Sustainable Capitalism....If not now, then when?