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Competing ESG Rules Likely to Stay Despite Calls to Simplify

Feb. 26, 2021, 10:50 PM

The Sustainability Accounting Standards Board’s work with other guidance-writers may not translate into a single set of disclosures and metrics for companies any time soon.

“I don’t think anyone is suggesting that there will suddenly be one set of standards,” Jeffrey Hales, chair of the SASB, told reporters Friday. He described an “ongoing effort to make it easier for companies to use the collection of guidance that’s out there, best practices to efficiently and effectively report.”

  • He called the merger of the SASB with the International Integrated Reporting Council an important step to address calls for better aligned ...