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; it provides an overview of sustainability accounting, describing its objectives and audience.
The SASB Conceptual Framework is in the process of being revised and has undergone a public comment period. The Conceptual Framework exposure draft, which was available for public comment from August 28, 2020-December 31, 2020, can be found here. The original, 2017 version of the Conceptual Framework can be found here.
For more information about SASB’s standards development process, please read the Rules of Procedure, which establishes the processes and practices followed by SASB in its standard-setting activities.