No. SASB Standards will continue to be set according to the principles, processes, and practices outlined in the SASB Conceptual Framework and Rules of Procedure. The SASB Standards Board—an independent board that is accountable for the due process, outcomes, and ratification of the SASB Standards—will continue to play the same role.
Articles in this section
- How can I use SASB Standards in my company's integrated report?
- How can the Value Reporting Foundation help me with my reporting?
- Is the IIRC and SASB merger into the Value Reporting Foundation a signal to report preparers that they should do both <IR> Framework and the SASB Standards?
- Does SASB’s merger with the IIRC into the Value Reporting Foundation impact the SASB Conceptual Framework?
- Does SASB’s merger with the IIRC change how SASB considers cross-cutting issues like human capital in the SASB Standards?
- How does SASB’s merger with the IIRC affect the FSA credential?
- Under the Value Reporting Foundation, is there a timeline for enhancing alignment between SASB Standards and the <IR> Framework?