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Glossary

SASB Standards: Coal Operations

International Sustainability Standards Board (ISSB)

sasb-coal-operations-abaf0ebe

Overview

The SASB Standards are curated by the Value Reporting Foundation, a nonprofit organisation that creates resources to help businesses and investors develop a shared understanding of enterprise value.

The Coal Operations SASB Standards are designed to help businesses to identify, manage, and communicate to investors sustainability information that is financially material. The Standards covers a range of environmental and social risks that are pertinent to coal operations. The scope was expanded in 2021 to include a greater focus on waste management and tailings management.

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About

Name
SASB: Coal Operations
Owner(s)
International Sustainability Standards Board (ISSB)
First Published
2018
Licensing Terms
Open Access
Applicable Size of Entity
Agnostic/All

Governance

Scheme Holder Type
Industry Organisation – An organisation, association or membership representing and with a mandate for improving the services provided by an industry, its public standing, and including the industry’s sustainability performance.
Core Focus
Reporting and disclosure standard – A standard that determines how aspects of a standard-holding organisation’s sustainability performance are reported and disclosed.
Claim Type
Business practice performance