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


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.


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.


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

Project Lead: Gail Glazerman
Current Status:
Research Project

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


Standard-Setting Projects


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.


Tailing 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.


Other Projects


Conceptual Framework

Project Lead: Shivani Kuckreja
Current Status:
Research 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.


Rules of Procedure

Project Lead: Shivani Kuckreja
Current Status:
Research 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.