This is part of a series of briefs exploring the topic of sustainability, business and the finance professional’s key role. These briefs will help organisations consider the sustainability issues, how to integrate them into their long-term decision-making, and how to incorporate these issues into internal and external reporting.
This paper is designed to present a summary of the Sustainability Accounting Standards Board (SASB) standard. It is written from the management accounting perspective. The paper answers four questions,
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