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Sustainability Accounting Standards Board Aerospace Industry Brief

Abstract: 
"SASB’s Industry Brief provides evidence for the material sustainability issues in the Aerospace & Defense industry. The brief opens with a summary of the industry, including relevant legislative and regulatory trends and sustainability risks and opportunities. Following this, evidence for each material sustainability issue (in the categories of Environment, Social Capital, Human Capital, Business Model and Innovation, and Leadership and Governance) is presented. SASB’s Industry Brief can be used to understand the data underlying SASB Sustainability Accounting Standards. For accounting metrics and disclosure guidance, please see SASB’s Sustainability Accounting Standards. For information about the legal basis for SASB and SASB’s standards development process, please see the Conceptual Framework."
Author: 
Darcie Renn
Institution: 
Sustainability Accounting Standards Board
Year: 
2015
Input By: 
Brandt Nelson
Affiliation: 
MIT
Industry Focus: 
Legal & Financial
Country: 
United States
Datatype(s): 
Case Studies
Policies