Boletim Técnico de Risco Climático do Conselho de Normas Contábeis de Sustentabilidade (SASB)

This revised and updated edition of SASB’s Climate Risk Technical Bulletin reflects the developments of the past several years.
It builds on collaborative work we’ve recently done with other leading standard-setters and framework providers to develop a shared vision for the future of sustainability disclosure —key elements of which we’ve incorporated here. It reflects the final TCFD recommendations and the codified SASB Standards. And it discusses how SASB’s industry-specific climate risk metrics can be integrated into the prototype climate standard published with our colleagues in the December 2020 paper, Reporting on Enterprise Value.