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.