Sustainability Command Center 15 butir
SASB Industry Standards Disclosure Checklist
Daftar periksa ini dalam bahasa Inggris.
Prepare investor-focused, financially material sustainability disclosures aligned to the SASB Standards (now maintained by the ISSB).
SASB StandardsISSB
PDF atau Word gratis · masukkan email Anda untuk mengunduh.
Industry & Topic Identification
- Has the correct SICS industry (or industries) been identified for the reporting entity? *
- Are the disclosure topics from the relevant SASB industry standard(s) reviewed? *
- Is financial materiality of each topic assessed for the entity? *
Accounting Metrics
- Are all applicable SASB accounting metrics reported for material topics? *
- Are quantitative metrics reported using the prescribed units and methodologies? *
- Where a metric is omitted, is a reason for omission disclosed? *
Activity Metrics & Normalization
- Are SASB activity metrics disclosed to contextualize and normalize performance? *
- Enter the number of SASB accounting metrics disclosed.
- Are activity metrics drawn from the entity's operational data and reconcilable to it? *
Technical Protocols & Comparability
- Are the technical protocols and definitions in the standard followed for each metric? *
- Are metrics presented on a comparable, year-over-year basis? *
- Are restatements of previously reported metrics disclosed and explained?
Governance & Integration
- Are SASB disclosures integrated with financial filings or the sustainability report and cross-referenced? *
- Is oversight of SASB disclosure preparation assigned and documented?
- Are forward-looking statements and estimation uncertainties clearly identified?
Unduh daftar periksa SASB Industry Standards Disclosure Checklist lengkap
Dapatkan secara gratis sebagai PDF yang rapi dan siap cetak atau dokumen Word yang dapat diedit.