Rules of Procedure

In establishing formal governance procedures, the Rules describe SASB’s organizational structure, including the role 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.