Exposure Drafts

Understanding the Exposure Draft of the Standards

The Exposure Draft of the Standards—which highlight the proposed changes to the Provisional Standards—were submitted for public comment from October 2, 2017, through January 31, 2018. SASB is now incorporating those public comments and preparing to ratify the standards, scheduled for mid-2018.

Downloading the Exposure Draft of the Standards

The Basis for Conclusions compendium and Exposure Draft of the Standards are available for download (in PDF format) by filling out the form below.


Please note that there may be differences between the provisional standard and the exposure draft of the standard that are not captured by redlines; these differences comprise negligible formatting and layout issues only in order to improve readability of the documents.

Comments on the Exposure Draft of the Standards

Comments were submitted via the SASB’s Public Comment Portal during the Public Comment Period (October 2nd, 2017-January 31st, 2018).

The SASB staff tracks and acknowledges receipt of all comments from stakeholders. All public comments received will be made publicly available soon after the conclusion of the Public Comment Period.