Conceptual Framework

SASB is updating the Conceptual Framework, and an exposure draft of the revised document is available for public comment – the deadline is extended until December 31, 2020.
Visit the Published Documents section of the project page to view the Conceptual Framework exposure draft. When you’re ready to submit a comment, please complete this form.

The SASB Conceptual Framework sets out the basic concepts, principles, definitions, and objectives that guide SASB in its approach to setting standards for sustainability accounting.  The Conceptual Framework provides an overview of sustainability accounting, describing its objectives and audience.

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