We have a comprehensive technical program, in which we have prioritized a review of the key concepts and organizing constructs in the reporting landscape, the materiality process, and how sustainability issues are incorporated into integrated reports. Through these efforts, and the work we are undertaking with the IFRS Foundation, we will be best placed to understand how we might more closely align the SASB Standards and <IR> Framework to support adoption.
One area where we already see an opportunity to enhance alignment is around the conceptual underpinnings of the <IR> Framework’s six capitals and the SASB Standards’ five sustainability dimensions. This is a significant project that will begin after the Value Reporting Foundation is officially formed.