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.
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.
