Rules of Procedure
SASB’s Rules of Procedure establishes the processes and practices followed by SASB in its standard-setting activities and in its governance and oversight of related processes and practices undertaken by its technical staff.
The SASB Rules of Procedure is in the process of being revised and has undergone a public comment period. The Rules of Procedure 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 Rules of Procedure can be found here.
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.