The FASB Accounting Standards Codification® (FASB Codification) is the sole source of authoritative GAAP other than SEC issued rules and regulations that apply only to SEC registrants. The FASB issues an Accounting Standards Update (Update or ASU) to communicate changes to the FASB Codification, including changes to non-authoritative SEC content. ASUs are not authoritative standards.

The GHG Protocol Corporate Accounting and Reporting Standard provides requirements and guidance for companies and other organizations preparing a corporate-level GHG emissions inventory.

Yale Library provides specialized databases and print guides for a wide range of building codes, standards, and handbooks.

Use this research guide to find data (raw and aggregated) related to Environmental Studies and Environmental Science. Some of the data listed here are proprietary, which means you will need to have an active ID to access it. Other data is freely accessible via the Web. If you have any questions about finding data, please contact Rachel Sperling, the Environmental Studies Librarian.

Standards available at the Yale University Library are in the databases listed below. If you require a standard for your research, please contact Andy Shimp.

Features standards, tools, and guidance for managing and measuring emissions. Includes a list of third-party life cycle databases: https://ghgprotocol.org/life-cycle-databases

IFRS® Standards are set by the International Accounting Standards Board (Board) and are used primarily by publicly accountable companies—those listed on a stock exchange and by financial institutions, such as banks. Authoritative interpretations of the Standards, which provide further guidance on how to apply them, are developed by the IFRS Interpretations Committee and called IFRIC® Interpretations.

SHIFT is an online platform that allows you to navigate the sea of sustainability tools and carve out your pathway to implementation.
SHIFT is also a community of practitioners working together to review tools based on their own experiences. The SHIFT community includes corporate sustainability practitioners, sustainability-oriented entrepreneurs, impact investors, and more.