Review the Emerging Issues feature Creation of the Sustainability Accountings Standards Board, access the web site of
Question:
a. What is the mission of SASB?
b. Why is there a need for SASB?
c. What are the sectors for which the SASB has issued standards? What are the sectors for which the SASB has issued draft standards?
d. Review the list of the members of the Board of Directors. How might the presence of some board members influence the SEC's acceptability of the standards of SASB?
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Related Book For
Auditing A Risk Based Approach to Conducting a Quality Audit
ISBN: 978-1305080577
10th edition
Authors: Karla Johnstone, Audrey Gramling, Larry E. Rittenberg
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