Sustainability Accounting Standards Board’s Guides Essay

Exclusively available on IvyPanda Available only on IvyPanda

Over the past years, investing as a complex accounting means has gone beyond material investments. Although they still constitute the major part of investing operations, nowadays, they are also about immaterial aspects. Immaterial sustainable investments deal with ecological, social, or political financing without a specific material outcome. The readings assigned for the topic aim at explaining how companies should manage ecological, social, and governance (ESG) factors in terms of their engagement and implementation.

We will write a custom essay on your topic a custom Essay on Sustainability Accounting Standards Board’s Guides
808 writers online

The first assigned reading is an article written by Mozaffar Khan, George Serafeim, and Aaron Yoon, which develops the idea of differentiation between material and immaterial sustainable investments. Such a division helps examine the real financial outcomes, as material investing is generally believed to be more crucial for finances, while immaterial investments usually affect value implications.

The future of this study lies in the examination of companies that develop aspects of both material and immaterial sustainable investment. In my opinion, the study is beneficial in terms of efficiency but needs more clarity for the recipients related to the topic without proficient knowledge in investing.

Another work is created by the Sustainability Accounting Standards Board (SASB) in order to focus on the topic of companies’ engagement in the context of ESG factors. The guide is focused primarily on various means of communication within the company and their impact on the companies’ disclosure. For this purpose, the book deals with facets investors are interested in depending on the company and the goods it produces.

The third assigned work, also developed by SASB, is a practical guide designed for the companies willing to integrate the Board’s standards. Throughout the guide, companies can find how they should implement them considering various sustainability indicators, which vary from one company to another. Hence, once companies properly evaluate these considerations and apply disclosure analysis created by SASB, they will be ready to implement the organization’s standards and cooperate with investors effectively. Speaking of both guides, one may notice how structured and easy to perceive they are for the companies who only start their way towards efficient communication with investors.

Print
Need an custom research paper on Sustainability Accounting Standards Board’s Guides written from scratch by a professional specifically for you?
808 writers online
Cite This paper
Select a referencing style:

Reference

IvyPanda. (2021, July 23). Sustainability Accounting Standards Board’s Guides. https://ivypanda.com/essays/sustainability-accounting-standards-boards-guides/

Work Cited

"Sustainability Accounting Standards Board’s Guides." IvyPanda, 23 July 2021, ivypanda.com/essays/sustainability-accounting-standards-boards-guides/.

References

IvyPanda. (2021) 'Sustainability Accounting Standards Board’s Guides'. 23 July.

References

IvyPanda. 2021. "Sustainability Accounting Standards Board’s Guides." July 23, 2021. https://ivypanda.com/essays/sustainability-accounting-standards-boards-guides/.

1. IvyPanda. "Sustainability Accounting Standards Board’s Guides." July 23, 2021. https://ivypanda.com/essays/sustainability-accounting-standards-boards-guides/.


Bibliography


IvyPanda. "Sustainability Accounting Standards Board’s Guides." July 23, 2021. https://ivypanda.com/essays/sustainability-accounting-standards-boards-guides/.

Powered by CiteTotal, automatic citation generator
If you are the copyright owner of this paper and no longer wish to have your work published on IvyPanda. Request the removal
More related papers
Cite
Print
1 / 1