Case | HBS Case Collection | May 2014 (Revised January 2015)

The Sustainability Accounting Standards Board

by Julie Battilana and Michael Norris


In 2014, as the Sustainability Accounting Standards Board (SASB) has just brought former New York City Mayor Michael Bloomberg on as chairman of the board, Jean Rogers, founder and CEO struggles with how best to ensure the nonprofit's financial sustainability while pushing for broad acceptance of its nonfinancial accounting metrics.

Keywords: sustainability; sustainability reporting; accounting; reporting; Environmental Sustainability; Accounting; Accounting Industry; United States;


Battilana, Julie, and Michael Norris. "The Sustainability Accounting Standards Board." Harvard Business School Case 414-078, May 2014. (Revised January 2015.)