As part of the SEC's revision of Regulation S-K, many investors proposed the mandatory disclosure of sustainability … regarding which sustainability disclosures are financially material. To inform this issue, we examine materiality standards … developed by the Sustainability Accounting Standards Board (SASB). We find firms voluntarily disclosing more SASB …

sustainability over time, we know little about the role of the Chief Sustainability Officer (CSO) in this process. Using survey and … sustainability commitment. We document increasing organizational authority of the CSO as organizations increase their commitment to … sustainability moving from Compliance to Efficiency and then to Innovation. However, we also document a decentralization of decision …

. This led to the formation of the Corporate Environmental Advisory Council in 1992 which was renamed the Sustainability …, Vice President of Sustainability and EH&S (Environmental, Health and safety) is trying to decide what the content and … of principles that encourage innovating for sustainability throughout the company? A further challenge facing the company …