ESG Priorities for Global Telecommunications: SASB Standard

Running head: SUSTAINABLE FINANCE
Sustainable finance
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SUSTAINABLE FINANCE
Table of Contents
Overview of ESG priorities for global telecommunications based on SASB standard:..................3
Accounting metrics for measuring ESG priorities of global telecommunications:.........................3
SASB ESG priority analysis:...........................................................................................................4
British telecom ESG priorities:........................................................................................................5
Non-profit stakeholder’s issues:......................................................................................................6
Evaluation of variances between ESG priorities listed above and that mentioned in the case:......6
Further information for making decision:........................................................................................7
Recommendation making decision based on available data:..........................................................7
References list:.................................................................................................................................9

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SUSTAINABLE FINANCE
Overview of ESG priorities for global telecommunications based on SASB standard:
The model that is used for scoring and evaluating the companies operating in
telecommunication sector is based on ESG factors that are environmental, social and governance
factors. Environmental factors accounted for environmental risks, management and
opportunities. Social factors on other hand covered the management of human resources of
firms, regulatory risks, partner and supplier’s risks and reputational capital and brands. Lastly,
adhere of organization to business ethics and corporate governance practices and commitment of
sustainable development are incorporated in the governance factors. Telecommunication
companies are provided with the accounting metrics by the sustainability accounting standard
that assist in accounting the measurement of sustainability performance. The two main segments
of telecommunication industry are wireless and wire line and such segments are influenced due
to expansion of usage of electronic gadgets. SASB has identified some accounting metrics that
helps telecommunication companies in making disclosure about their sustainability performance
(Clarke and Boersma 2016). In order to ensure completeness, comparability and accuracy of data
that is reported by companies, the narrative disclosure of materials factors regarding
sustainability is required. Some of the accounting metrics for measuring the telecommunication
industry ESG priorities according to SASB comprised of activity and accounting metrics.
Activity metrics are deemed to be useful for accounting metrics and a disclosure about
contextual information of company is made theory this particular metric (Churet and Eccles
2014).
Accounting metrics for measuring ESG priorities of global telecommunications:
SASB has outlined the following accounting metrics for measuring priorities relating to
ESG: