The United States Sustainability Accounting Standards Board (SASB) has issued provisional standards for the non-renewable resources sector. The standards are the fourth set in a planned series of industry-related SASB standards on accounting for environmental, social, and governance issues that could be material to a corporation’s performance. The standards focus on material sustainability matters that corporations are already required to disclose in their Form 10-K or 20-F filings with the United States Securities and Exchange Commission (SEC).