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SASB consults on revised Framework

  • SASB (Sustainability Accounting Standards Board) Image

Aug 28, 2020

On August 28, 2020, the Sustainability Accounting Standards Board (SASB) released proposed revisions to two of its documents — the SASB Conceptual Framework and the SASB Rules of Procedure — for consultation.

The revisions are designed to further clarify and explain the SASB’s approach to standard-setting, including its principles, processes, and practices. One of the reasons the SASB decided to revise these documents is that the Board is of the view that the existing documents do not reflect the global perspective of the SASB. The documents also contain an outdated mission statement as well as outdated assumptions, definitions, and data.

Comments are requested by November 30, 2020.

Review the consultation documents on the SASB's website.

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