PwC submitted a comment letter supporting the SASB’s conceptual framework exposure draft.
We believe the SASB’s conceptual framework represents an important addition to the debate on the future of corporate reporting. Good corporate reporting is central to the effective functioning of the capital markets and we support voluntary initiatives that meaningfully contribute to this discussion. From our initial review, we believe that the SASB’s guidance will provide valuable insight to companies as they assess the materiality of information for inclusion in their corporate reporting.
While we are optimistic about the SASB’s contribution, we encourage the SASB to consider the following:
© 2016 - Mon Jun 26 23:46:35 EDT 2017 PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details.