SASB and IIRC Merge to Create Consistent ESG Reporting

As shareholders, employees and other stakeholders bring ESG to the fore, directors and management have lamented that there are no consistent, measurable standards by which to measure corporate efforts and advancements.

The Sustainability Accounting Standards Board (SASB) and the International Integrated Reporting Council (IIRC) have worked separately on ESG reporting standards, creating the Integrated Thinking Principles, Integrated Reporting Framework and SASB Standards for a decade. Those guidelines were similar, but conflicting language kept the three different from one another.

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About the Author(s)

April Hall

April Hall is the former managing editor of Directors & Boards


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