Tag: Conceptual Framework

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Exploring Diversity & Inclusion in the SASB Standards

Exploring Diversity & Inclusion in the SASB Standards
September 28, 2020

An interview with Kelli Okuji Wilson. Kelli Okuji Wilson is an Analyst and the Health Care Sector Lead at SASB, and is leading the Human Capital project.   How does SASB currently address the issues of diversity and inclusion? SASB Standards address five sustainability dimensions, one of which is human capital. Within the human capital […]

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Conceptual Framework & Rules of Procedure: Public Comment Periods

Conceptual Framework & Rules of Procedure: Public Comment Periods
August 28, 2020

For some weeks now, I’ve been preparing for a new semester. That means getting ready to teach a new batch of energetic accounting students about the importance of – not debits and credits – but of conceptual frameworks. That may be surprising to some, but it shouldn’t be. Accounting may be the language of business, […]

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