Disclosure topics

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The SASB uses this term in the context of its sustainability accounting standards to mean a minimum set of industry-specific disclosure topics reasonably likely to constitute material information, and a brief description of how management or mismanagement of each topic may affect value creation. In the context of Professional and Commercial Services, the SASB currently specify (Data Security, Workforce Diversity and Engagement, and Professional Integrity, as their minimum set of topics.


SASB Standards: Developing Your Disclosures