By: George M. Wilson & Carol A. Stacey

In this post about sustainability and ESG disclosures we compared two companies’ disclosures about the same topic, the use of water in their products. This comparison showed that without standards to guide companies as they prepare disclosures it is very difficult to draw conclusions about who is more effectively and economically using resources. The Sustainability Accounting Standards Board has been addressing this issue. Over the last few years they developed their provisional standards and sought feedback in input to their process. This has culminated in the release for comment of their Exposure Draft Standards for 79 industries. You can read more about the process here.
The Comment Period for the Standards is 90 days, ending on December 31, 2017.

As always, your thoughts and comments are welcome!