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SASB consults on revised Framework

  • SASB (Sustainability Accounting Standards Board) (green) Image

31 Aug 2020

The Sustainability Accounting Standards Board (SASB) has 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 The documents also contain an outdated mission statement as well as outdated assumptions, definitions, and data.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 30 November 2020.

Please click for more information and access to the consultation documents on the SASB website.

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