SASB issues Conceptual Framework and revised comment periods calendar
02 Oct 2013
The Sustainability Accounting Standards Board (SASB) has issued its Conceptual Framework and has provided an updated calendar for public comment.
The Conceptual Framework was developed to create guidelines that the SASB will follow when developing sustainability accounting standards. It also explains concepts and definitions relevant to SASB’s work. During the comment period, the SASB received 250 comments from 25 members. The comments were used in the development of the final Conceptual Framework (see SASB’s comment responses on its Web site).
In addition, the SASB has revised its public comment schedule to lengthen the comment period from 30 to 90 days.
Click for the press release and the Conceptual Framework (links to SASB's Web site).
