Understanding SASB

The video discusses the differences between a US-based NGO and the IIRC, focusing on sustainability issues for investors and stakeholders. It highlights the value SASB provides to companies in decision-making and integrating sustainability. The video explains how to test material sustainability issues using evidence of interest, economic impact, and forward-thinking. It also covers assessing material impacts on companies and the collaboration between the SEC and SASB for climate risk disclosure.

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