Sustainability Accounting Standards Board
(SASB) has issued a set of 77 industry-specific standards
that aim to enable businesses around the world to identify, manage and communicate financially material sustainability information to investors.
"The publication of the SASB industry standards marks an important milestone for global capital markets," the organization says. "The 77 industry-specific standards are the first of their kind designed to assist companies in disclosing financially material, decision-useful sustainability information to investors."
The organization also offers an engagement guide
to help investors better understand what industry-specific questions will facilitate a more complete and robust assessment of long-term risks and value creation, as well as to identify what sustainability-related trends and uncertainties will likely affect a company's financial condition or operating performance.
SASB is one of several groups that Center for Safety and Health Sustainability (CSHS) has engaged with as part of its efforts to ensure that human capital metrics, which include worker safety and health, are incorporated into sustainability reporting practices. CSHS has published and collaborated on research and reports that provide insight on ways to increase corporate disclosure of human capital metrics and outline best practices for including OSH in sustainability reports. Find those reports and related information on the CSHS website