Conceptual Framework

The SASB Conceptual Framework was in the process of being revised and underwent a public comment period prior to the consolidation of the Value Reporting Foundation into the IFRS Foundation. The Conceptual Framework 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 Conceptual Framework can be found here.

For more information about the process to develop SASB Standards, please read the Rules of Procedure, which established the processes and practices followed by the SASB Standards Board in its standard-setting activities.