The Sustainability Accounting Standards Board (SASB) will launch a new project examining 'content governance' in the internet media and services industry and human capital management, reported Accounting Today. The term 'content governance' generally refers to the management of user-generated content, and third-party content, such as advertisements. This encompasses not only matters such as user moderation and political ads but also the effects of enforcing policies on employee mental health, particularly if a big part of someone's job is viewing violent and graphic sexual content on social media. While the current way the SASB is thinking of this issue does not include issues like terrorist content, disinformation and hate speech, Accounting Today noted that there's growing demand for action on the part of investors.

The SASB is also planning to launch research projects on diversity and mental health in the workforce, as well as tailings management (the residue left over after extracting coal and metal) in extractive industries.