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Sustainable funds in the United States are continuing at a record pace, reaching nearly $31 billion through the third quarter of 2020 — a sharp increase from 2019, according to Morningstar.
IASB has made it clear that existing accounting rules require climate to be considered where material… So what happens next?
SASB’s Climate Risk Technical Bulletin is designed to help investors better understand, measure, and manage their exposure to climate-related risks and opportunities.
The SASB Conceptual Framework sets out the basic concepts, principles, definitions, and objectives that guide SASB in its approach to setting standards for sustainability accounting; it provides an overview of sustainability accounting, describing its objectives and audience.