The Sustainability Accounting Standards Board has offered reporting guidelines for the health care industry. The voluntary standards set metrics for reporting environmental, social and governance data. They will be tested in a pilot program during the next few years. The board was in constant contact with the Securities and Exchange Commission as it crafted these standards, even though the SEC doesn't offer guidelines on nonfinancial information.
Seattle is the country's most miserable sports city, according to Forbes, because of a paltry record of success, poor expectations by fans and the loss of the NBA's Sonics in 2008. Other cities with similarly sad stories are Atlanta, Phoenix, San Diego and Buffalo, N.Y.