Review the Emerging Issues feature "Creation of the Sustainability Accountings Standards Board," access the web site of the SASB, and answer the following questions.
a. What is the mission of SASB?
b. Why is there a need for SASB?
c. What are the sectors for which the SASB has issued standards? What are the sectors for which the SASB has issued draft standards?
d. Review the list of the members of the Board of Directors. How might the presence of some board members influence the SEC's acceptability of the standards of SASB?