Draws on expertise from across the investor landscape to set out clearly joint expectations in four interlocking areas – corporate engagement, investment, policy advocacy, and investor disclosure.

There are physical, transition, liability, and financial risks.

Investing for the long term requires taking a long-term view of what will impact returns, including demographics, government policy, technological advancements, and the transition to a low carbon economy.

The Intergovernmental Panel on Climate Change (IPCC) is the United Nations body for assessing the science related to climate change.

SASB Business General Issue Model & Innovation

SASB General Issue Category: Leadership & Governance including Business Ethics, etc.

Aspects include GHG Emissions, Air QualityEnergy Management, etc.

SASB Standards guide the disclosure of financially material sustainability information by companies to their investors.