Deloitte comment letter on the SASB's proposed conceptual framework and rules of procedure

Published on: 21 Dec 2020

We have commented on the SASB’s exposure draft Proposed Changes to the SASB Conceptual Framework and Rules of Procedure.

We support the Board’s initiative to review these two documents to ensure that they describe clearly the concepts on which SASB Standards are based and the procedures that the organisation follows when developing, issuing and maintaining a SASB Standard. We believe it is important that SASB take this opportunity to ensure maximum alignment of both the SASB Conceptual Framework and the Rules of Procedure with global best practice (in particular the corresponding documents of the IFRS Foundation), in order to facilitate moves towards global sustainability standard setting. We therefore recommend that SASB now moves to adopt the approach set out in the recent joint paper.

Download the full comment letter below.


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