Rules of Procedure

SASB is updating the Rules of Procedure, 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 Rules of Procedure exposure draft. When you’re ready to submit a comment, please complete this form.

SASB’s Rules of Procedure document establishes the processes and practices followed by SASB in its standard-setting activities and in its governance and oversight of related processes and practices undertaken by its technical staff. In establishing formal governance procedures, the Rules describe SASB’s organizational structure, including the roles of SASB’s Standards Board. The Rules then provide an overview of SASB’s standard-setting process.

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

For more information about SASB’s approach, please visit the Standard-Setting Process page for a description of our process and projects, or read SASB’s Conceptual Framework, which sets out the basic concepts, principles, definitions, and objectives that guide SASB.