Great information from the May Professional Development Session featuring the Sustainable Accounting Standards Board (SASB).
Also, here are some relevant links:
· HBS Paper: First Evidence on Materiality – Harvard study on the value created when companies perform well on material factors
· Accounting, Auditing, and Accountability Journal – 2013 study on the problem of positive bias in CSR reports (A and A+ rated GRI reports)
· SASB Standards Navigator – browse the standards online