Content Governance in the Internet Media & Services Industry

Page Last Updated: October 5, 2020

Project Overview

Project Objective

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.

Project Background

Based on the the research conducted during the Content Moderation research project, the Board approved a separate standard-setting project in the Internet Media & Services industry.

The Internet Media & Services Industry Standard does not currently address the financial impacts of harmful online content or the impacts of online content moderation on user freedom of expression. As such, the current standard may be incomplete.

Project Status

Current Status

Initial Research

Next Steps

The project lead is conducting research and consultation with market participants with the goal of preparing an Exposure Draft of proposed changes to the industry standard midway through 2021. Research and consultation will focus on how companies manage harmful online content and the type of information that investors would find useful related to this topic.

Contact Information

Greg Waters
Sector Analyst – Technology & Communications, SASB

Published Documents & Supplemental Materials

Published Documents

There are no published documents or drafts at this time.

Supplemental Materials

There are no published documents or drafts at this time.

Board Materials & Decisions

Board Meeting Outcomes

September 2020

  • The Board approved a proposal to add this project to the research agenda.

Board Materials

September 2020

For a full list of past and upcoming Standards Board meetings, as well as associated materials, please visit our Board Meetings Calendar & Archive.

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Fill out this form for project-specific notifications about calls for public feedback, advancement in project phases, and research questions.

The staff has prepared this summary for informational purposes only. Any Standards Board decisions are tentative and do not change current accounting. Official positions of SASB are determined only after extensive due process and deliberations.