Conceptual Framework

The SASB Conceptual Framework sets out the basic concepts, principles, definitions, and objectives that guide the SASB in its approach to setting Standards for sustainability accounting.  The Conceptual Framework provides overview of sustainability accounting, describing its objectives and audience, and explains the following framework, which illustrates how the various concepts contained herein relate to the SASB’s Standards-setting work.

For more information about SASB’s Standards development process, please read the SASB Rules of Procedure, which establishes the processes and practices followed by the SASB in its Standards-setting activities.