Current 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

Human Capital 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.

Category of Project: Thematic issue – materiality; globalization
Project Lead:
Kelli Okuji Wilson
Current Status:
Research Project

Rules of Procedure

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.

Category of Project: Governance
Project Lead: Shivani Kuckreja
Current Status:
Research Project
Board Member Involvement: Jeffrey Hales, Lloyd Kurtz, Marc Siegel, Stephanie Tang

Conceptual Framework

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.

Category of Project:Governance
Project Lead:
Shivani Kuckreja
Current Status:
Research Project
Board Member Involvement: Verity Chegar, Daniel Goelzer, Jeffrey Hales, Marc Siegel

Standard-Setting Projects

There are no active standard-setting projects at the moment.