SASB’s Conceptual Framework is a foundational document that guides SASB’s standards development process and explains the concepts and definitions relevant to SASB’s work. The framework is essential to fulfilling SASB’s goal of developing standards that are useful, cost-effective, comparable and auditable.
To view the Conceptual Framework, please click here.
Public Comment Period
SASB invited individuals and organizations to comment on an exposure draft of SASB’s Conceptual Framework. The objective of the public consultation was to develop an improved Conceptual Framework that provides a sound foundation for the development of SASB’s sustainability accounting standards. The end of the 45 day comment period was July 27, 2013.
Click here to review the comments on the consultation draft and SASB’s responses.
Click here to view the consultation draft of the Conceptual Framework published for the public comment period.