This episode of our Voices of the Profession video series features an interview with Jeffrey Hales, a professor at Georgia Tech and the current chair of Sustainably Accounting Standards Board. Jeff discusses the process by which SASB sets its industry-specific standards, how it decides to prioritize its efforts and the current state of the adoption of its standards. He also stresses SASB’s investor perspective and the resultant focus on materiality in its reporting requirements. Jeff concludes with some thoughts about educating new professionals about sustainability and some ideas about what the future may hold.