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…on mapping the material ESG issues identified by the Sustainability Accounting Standards Board (SASB) for its 79 industries aggregated into 10 sectors to the SDGs. The SDG impact of an industry is a function of the number of its material…
…we map the 30 generic ESG issues identified by the Sustainability Accounting Standards Board (SASB) to the SDGs and their targets. We show that some SASB issues are more material for a given SDG than others. We also show that some SASB…
…(CDSB), Global Reporting Initiative (GRI), and the Sustainability Accounting Standards Board (SASB). Despite the efforts of these organizations and growing interest in the investment community for integrated reporting, the corporate…
…written about how companies can use the work of the Sustainability Accounting Standards Board (SASB) to assess the impact they are having on the SDGs. But what about investors? For them the problem is a more difficult one since they…
…The key lies in leveraging the work of the Sustainability Accounting Standards Board (SASB) in the context of the SDGs. Materiality The concept of “ materiality ” is central to linking ESG outcomes to their impact on SDGs. In…
…framework can be supplemented with guidance from the Sustainability Accounting Standards Board (SASB) on an industry’s material issues. If companies want credibility for sustainability, it is up to them to provide the necessary…
…ESG issues are material and which ones aren’t. The Sustainability Accounting Standards Board’s definition of materiality conforms to the guidance of the U.S. Securities and Exchange Commission: a piece of information is material if it…
…an even deeper level. Starting with the work of the Sustainability Accounting Standards Board (SASB) and augmented by input from sector experts, I joined the BCG team in examining the relationship between financial and nonfinancial…
…of 103 PE firms in 18 countries, “Putting a price on value” by the accounting firm PricewaterhouseCoopers (PwC) found that 79% of them believe LP interest in ESG issues will increase in the years ahead. Indeed, most PE firms already…
…of our society. And thanks to the work of the Sustainability Accounting Standards Board (SASB) it will now be possible to measure and report on these issues. Investors and other stakeholders will be able to assess the performance…
…the company’s financial performance. The work of the Sustainability Accounting Standards Board (SASB) shows that these issues are industry-specific and limited in number, from around five to seven. A good example here is Unilever with…
…over an 18-year period in terms of both stock market and accounting criteria, such as return on assets and return on equity. 2 In terms of stock market returns, the “high sustainability” companies had an abnormal stock market…
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