SASBviitekehyksiin

SASBviitekehyksiin refers to a set of standards and guidelines used to provide material information about an entity's sustainability impacts. The name is derived from the Sustainability Accounting Standards Board (SASB), a non-profit organization that aims to provide a framework for companies to report their sustainability performance in a consistent and comparable manner.

The SASBviitekehyksiin, or SASB framework, is used to provide a structured approach to sustainability reporting. It focuses on providing material information about an entity's environmental, social, and governance (ESG) impacts. The framework provides industry-specific standards for over 80 industries, allowing companies to report on the ESG issues that are most relevant to their business model and operations.

The SASB framework is used by companies to provide stakeholders with information about their sustainability performance, including risks and opportunities, and efforts to address them. This information is intended to be used by investors, analysts, and other stakeholders to make more informed decisions about the company.

The SASB framework is distinct from the Global Reporting Initiative (GRI) and the Task Force on Climate-related Financial Disclosures (TCFD). While the GRI and TCFD provide standards for sustainability reporting, the SASB framework is designed to provide more industry-specific guidance.

By using the SASBviitekehyksiin, companies can demonstrate their commitment to transparency and accountability on ESG issues. The framework is being increasingly adopted by companies and investors around the world, and is being used as a benchmark for ESG reporting.