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SASB: Coal Operations

International Sustainability Standards Board (ISSB)

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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  • Current Version: v2023-12 (2023)
  • First Published: 2018
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About

Name SASB: Coal Operations
Owner(s) International Sustainability Standards Board (ISSB)
First Published 2018
Current Version Published v2023-12 (2023)
Licensing Terms Open Access
Membership/Participation Fee Login to view Lorem ipsum dolor sit amet, consectetur adipiscing elit. Morbi elementum vestibulum lobortis.  
Members List Login to view Lorem ipsum dolor sit amet, consectetur adipiscing elit. Morbi elementum vestibulum lobortis.  
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

Assurance

Verification Requirement Self-Assessments
Verification Frequency Optional
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Assessor Qualifications N/A
Public Audit Reporting N/A
Applicability N/A

Consultation

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Notes Login to view Lorem ipsum dolor sit amet, consectetur adipiscing elit. Morbi elementum vestibulum lobortis.