SASB’s Formal Response to SEC’s Public Comment Period on Reg. S-K

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In April 2016, the SEC opened public comment on a concept release on disclosure reform, which invites feedback on how sustainability disclosure must evolve to meet the needs of today’s markets. SASB's formal response to the SEC’s public comment period emphasized that today’s mainstream investors increasingly seek better disclosure of sustainability-related information. While Regulation S-K already requires the disclosure of material information, the resulting disclosure of sustainability-related information is insufficient. To make sustainability disclosure more cost-effective for companies and decision-useful for investors, we need a market standard. SASB was created to fill this need.