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.

The Task Force on Climate-related Financial Disclosures was created in late 2015 to help identify information needed by the financial sector to appropriately assess and price climate-related risks.

Scope 3 emissions are greenhouse gas emissions that result from an organization's activities but are not directly controlled by the organization. They are also known as "indirect" or "value chain" emissions.

Scope 2 emissions: These are indirect emissions from the generation of purchased electricity, heat, and steam.

Scope 1 emissions: These are direct emissions from a company's own operations, such as emissions from the combustion of fossil fuels in boilers and vehicles.