The Sustainability Accountability Standards Board (SASB) published two governance documents: Conceptual Framework and Rules of Procedure, for a public review and comment period set to end November 30, 2020. The Conceptual Framework sets out the basic concepts, principles, definitions, and objectives that guide the Standards Board and technical staff in the SASB’s approach to setting sustainability disclosure standards. The Rules of Procedure establishes and describes the policies and practices followed by the Standards Board in developing, issuing, and maintaining the SASB Standards.
Comment letters should be submitted to SASB’s Public Comment Portal or emailed to comments@sasb.org. For more information about the exposure drafts and how to provide input, the SASB is holding a webinar on September 10.
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