Technology & Communications
Open for general feedback
This project will evaluate the financial impacts on companies, and the management activities used by companies, related to harmful online content and user freedom of expression in the Internet Media & Services industry.
Based on the the research conducted during the Content Moderation research project, the Board approved a separate standard-setting project in the Internet Media & Services industry.
The Internet Media & Services Industry Standard does not currently address the financial impacts of harmful online content or the impacts of online content moderation on user freedom of expression. As such, the current standard may be incomplete.
- Phase 1 - Initial Research
- Phase 2 - Stakeholder Consultation
- Phase 3 - Post-Consultation Analysis
- Phase 4 - Exposure Draft Development
- Phase 5 - Public Comment Period
- Phase 6 - Standards Board Deliberations
- Phase 7 - Completed
The project lead is conducting research and consultation with market participants with the goal of preparing an Exposure Draft of proposed changes to the industry standard midway through 2021. Research and consultation will focus on how companies manage harmful online content and the type of information that investors would find useful related to this topic.
Published Documents & Supplemental Materials
There are no published documents or drafts at this time.
- Building a Foundation to Explore Online Content Moderation, November 2020, online blog
Board Materials & Decisions
Board Meeting Outcomes
- The Board approved a proposal to add this project to the research agenda.
For a full list of past and upcoming Standards Board meetings, as well as associated materials, please visit our Board Meetings Calendar & Archive.
The staff has prepared this summary for informational purposes only. Any Standards Board decisions are tentative and do not change current accounting. Official positions of SASB are determined only after extensive due process and deliberations.