Materiality in Finance and Sustainability: What Are Companies Required to Report On?
E62-250
100 Main St, Cambridge, MA 02142, United States
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As sustainability becomes more mainstream in corporate boardrooms, public companies are looking for standards they can rely on to determine what to report on, and how. The Sustainable Accounting Standards Board (SASB) is a non-profit organization working to develop and disseminate sustainability accounting standards that help public corporations disclose material, decision-useful information to investors. Join HBS professor Bob Eccles to learn more about the SASB process and how companies determine what is "material" to their business.