Glossary

Sustainability Accounting Standards Board (SASB)

Definition

A non-profit organization that creates industry sustainability standards for disclosing and recognizing financially material (to the Enterprise value) environmental, social and governance impacts of publicly traded US companies.

Source

United Nations Development Programme. (2021). SDG Impact Standards Glossary. https://sdgimpact.undp.org/assets/SDG-Impact-Standards-Glossary.pdf

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