Media & Entertainment

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Current language: English
Media and entertainment entities create content and/or acquire rights to distribute content over cable or broadcast media, including entertainment programs, news, music, and children’s programming. Entities in this industry also publish books, newspapers, and periodicals, and broadcast radio and local television programming.

Relevant Issues (3 of 26)

Why are some issues greyed out? The SASB Standards vary by industry based on the different sustainability-related risks and opportunities within an industry. The issues in grey were not identified during the standard-setting process as the most likely to be useful to investors, so they are not included in the Standard. Over time, as the ISSB continues to receive market feedback, some issues may be added or removed from the Standard. Each company determines which sustainability-related risks and opportunities are relevant to its business. The Standard is designed for the typical company in an industry, but individual companies may choose to report on different sustainability-related risks and opportunities based on their unique business model.

Disclosure Topics

What is the relationship between General Issue Category and Disclosure Topics? The General Issue Category is an industry-agnostic version of the Disclosure Topics that appear in each SASB Standard. Disclosure topics represent the industry-specific impacts of General Issue Categories. The industry-specific Disclosure Topics ensure each SASB Standard is tailored to the industry, while the General Issue Categories enable comparability across industries. For example, Health & Nutrition is a disclosure topic in the Non-Alcoholic Beverages industry, representing an industry-specific measure of the general issue of Customer Welfare. The issue of Customer Welfare, however, manifests as the Counterfeit Drugs disclosure topic in the Biotechnology & Pharmaceuticals industry.
General Issue Category
(Industry agnostic)

Disclosure Topics (Industry specific) for: Media & Entertainment

Customer Welfare
  • Media Pluralism

    Media pluralism, which is diversity in the broadest sense, includes both external and internal pluralism. External pluralism refers to media ownership, independent editorial boards, channels, titles or programmes. Internal pluralism refers to the social, racial/ethnic and political diversity represented in media content. Media and entertainment entities may ensure pluralism by maintaining on- and off-screen diversity and by safeguarding the independence of editorial boards and programming.
Selling Practices & Product Labeling
  • Journalistic Integrity & Sponsorship Identification

    Audiences rely on journalists for accurate and timely information on current events. Principles of journalism include accuracy, fairness, minimisation of harm, independence, accountability and transparency. Failure to adhere to these principles may affect not only the credibility of the journalist, but also the entity responsible for publishing or broadcasting these materials. As regulations around the disclosure of sponsorship and endorsement evolve, transparency is important for both journalism and entertainment content.
Competitive Behaviour
  • Intellectual Property Protection & Media Piracy

    Entities in this industry rely on intellectual property (IP) to generate revenue. However, although IP protection is inherent to their business model, strong IP protections may sometimes conflict with the interests of society. Proponents of IP protection assert its importance as a driver of innovation. Opponents argue that assigning ownership may stifle innovation and competition by enabling the creation of monopolies. Despite the industry’s best efforts, media piracy is rampant, and entities devote significant resources to protecting and enforcing IP rights. Media and entertainment entities therefore must balance protecting their IP with ensuring access to media and allowing fair use.

Select up to 4 industries

Current Industry: Media & Entertainment

Services
Consumer Goods
Extractives & Minerals Processing
Financials
Food & Beverage
Health Care
Infrastructure
Renewable Resources & Alternative Energy
Resource Transformation
Technology & Communications
Transportation

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