Question

Identify the letter of the term or phrase from A through H that best matches descriptions 1 through 4. A. SASB B. Principles C. Social aspect D. Company sustainability E. SASB conceptual framework F. Environmental aspect G. Sustainability standards H. KLD 400 Social (DSI) Index

1. Refers to the set of environmental, social, and governance aspects of a company.

2. A structure to help guide development of sustainability standards.

3. An entity that creates and publishes sustainability accounting standards.

4. Aspect of company sustainability involved with donations to hospitals, colleges, and community programs.

Short answer

Answer

SASB is an organization that provides various accounting standards for sustainability and the identification is done accordingly in ‘Step 2’.

Step-by-step solution

Explanation of SASB

SASB stands for Sustainability Accounting standard boards. It is a non-profit organization that develops accounting standards for sustainability.

Identification of terms or phrases

Description	Terms or Phrases
1	G. Sustainability Standards
2	E. SASB conceptual framework
3	A SASB
4	C. Social Aspect