The nonprofit Sustainability Accounting Standards Board has released provisional sustainability standards for industries in the nonrenewable resources sector, such as oil, gas and mining.
The provisional standards address environmental, social, and governance issues most likely to contain material information for public companies in eight industries in the sector, including oil & gas - exploration & production, oil & gas - midstream, oil & gas - refining & marketing, oil & gas - services, coal operations, iron & steel producers, metals & mining, and construction materials. Issues include greenhouse gas emissions; air quality; community relations; and health, safety and emergency management.
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