Active Projects

SASB maintains a list of current research and standard-setting projects. Projects within the Research Program include potential standard-setting projects, reference updates, market research, exploration of business and regulatory climate, and other supplemental projects. Projects within the Agenda are directly related to standard-setting, although they may not lead to a change in the standards. For a thorough description of our project-based approach, please visit the Standard-Setting Process page.


Research Projects


Alternative Meat & Dairy

Project Lead: Devon Bonney
Current Status:
Research Project

This is a research project to assess implications on the Food & Beverage industry standards from increasing consumer demand for alternative meat and dairy products.

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Content Moderation on Internet Platforms

Project Lead: Greg Waters
Current Status:
Research Project

The purpose of this research will be to evaluate technology companies’ management of user-generated content, advertisements, and other third-party content to assess implications related to social capital.

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Human Capital

Project Lead: Kelli Okuji Wilson
Current Status:
Research Project

The purpose of this project is to assess the scope and prevalence of various human capital management themes across SASB’s sectors and within its 77 industries to develop a solid evidenced-based view on this cross-cutting theme. A major component of this project’s objective is to design and implement a systematic analysis by the means of a human capital framework to assess the materiality of these various issues; determine which issues are cross-cutting and which are industry-specific; identifying key general issue categories; and potentially forming recommendations on how to advance this project from its research phase to a standard-setting phase.

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Standards Internationalization Advancement

Project Lead: Anton Gorodniuk
Current Status:
Research Project

The Project’s objective is to define and establish SASB’s standards internationalization strategy which will include defining potential standard setting activities designed to improve the global relevance of disclosure topics and accounting metrics.

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Supply Chain Management in the Tobacco Industry

Project Lead: Lynn Xia
Current Status:
Research Project

The purpose of this project will be to evaluate the possibility of including environmental and social impacts of the supply chain as a new topic within the Tobacco Industry Standard.

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Standard-Setting Projects


Content Governance in the Internet Media & Services Industry

Project Lead: Greg Waters
Current Status:
Standard-Setting Project

This project will evaluate the financial impacts on companies, and the management activities used by companies, related to harmful online content and user freedom of expression in the Internet Media & Services industry.

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Plastics Risks and Opportunities in Pulp & Paper Products and Chemicals Industries

Project Lead: Gail Glazerman
Current Status:
Standard-Setting Project

The purpose of this research will be to assess investor interest in risks and opportunities associated with plastics use in the two industries.

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Raw Materials Sourcing in Apparel

Project Lead: Taylor Reed
Current Status:
Standard-Setting Project

The standard-setting project seeks to revise and clarify metrics CG-AA-440a.1 and CG-AA-440a.2 and the associated technical protocols to examine and improve measurability, completeness, comparability, alignment, and cost-effectiveness.

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Systemic Risk in Asset Management 

Project Lead: Anton Gorodniuk
Current Status:
Standard-Setting Project

The project will evaluate the Systemic Risk Management topic in the Asset Management & Custody Activities industry standard, including potential improvements to the scope of the topic and the associated accounting metrics.

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Tailings Management in Extractives

Project Lead: Ekaterina Hardin
Current Status:
Standard-Setting Project

The project will evaluate the issue of tailings facility management in the Metals & Mining and Coal Operations industry standards, including the scope of the Waste & Hazardous Materials Management topic and its corresponding accounting metrics.

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Other Projects


Conceptual Framework

Public Comment Period is open until November 30, 2020.
Visit the project page to learn more.

Project Lead: Shivani Kuckreja
Current Status:
Other Project

The Conceptual Framework document details the principles, objectives, assumptions, and definitions that guide SASB’s thinking and approach to Standard-setting/revising. The Conceptual Framework project will clarify and strengthen these core principles and concepts that govern SASB’s Standards.

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Rules of Procedure

Public Comment Period is open until November 30, 2020.
Visit the project page to learn more.

Project Lead: Shivani Kuckreja
Current Status:
Other Project

The Rules of Procedure document ensures the clarity, robustness, and integrity of SASB’s operations and processes. The Rules of Procedure project will ensure that the operations and Standard-setting/revising processes detailed in the document reflect SASB’s procedures today.

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