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 standards-setting work.


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 standards-setting activities.