Summary of Meeting Outcomes Public Standards Board Meeting

This included updates on: o The merger of the SASB Foundation and the International Integrated Reporting Council (IIRC) to form the Value Reporting Foundation o An update on efforts by the European Financial Reporting Advisory Group (EFRAG) to develop EU Sustainability Reporting Standards o The SASB Foundation’s response to the SEC’s recent request for public input on climate-related financial dis. [...] • Several Board members commented on the potential complimentarity of industry-agnostic information when combined with an industry-specific approach—an area that staff was encouraged to advance Standard-Setting Projects Content Governance in the Internet Media & Services Industry • Staff presented an update to the Board on the status of the project, including a review of the recent consultation pe. [...] o Pulp & Paper: Board members expressed varying views, but generally supported the staff recommendation to form a recommendation on the merging the Pulp & Paper and Containers & Packaging Standards before proceeding to develop an exposure draft related to the issue of single-use plastics and bio-alternatives. [...] Several Board members commented on the potential complimentarity of industry-agnostic information when combined with an industry-specific approach—an area that staff was encouraged to advance Standard-Setting Projects Content Governance in the Internet Media & Services Industry Staff presented an update to the Board on the status of the project, including a review of the recent consultation pe. [...] o Chemicals industry: The Board supported the staff recommendation to incorporate the management of single-use plastics and bio-alternatives into the Chemicals Industry Standard as a distinct, stand-alone topic rather than modifying the existing Produ...