The Sustainability Accounting Standards Board has published new guidance to help investors use SASB standards to engage better with the companies where they own and manage shares.
The
"Sustainability issues can impact financial performance in specific ways that vary by topic and industry," said SASB Director of Capital Markets Policy & Outreach Janine Guillot in a statement. "Investors can use the SASB Engagement Guide to identify which sustainability issues are likely to be material to which industries, and ask the questions that will help evaluate and compare performance in the context of industry characteristics and value drivers."