Conceptual Framework

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, and explains the framework below, which conceptually illustrates SASB’s standard-setting work.

Please note that the SASB mission statement was revised in 2018 by the SASB Foundation Board. The Conceptual Framework does not currently reflect the revised mission statement.


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