SASB Standards
Conformance, omissions and references (Application Guidance 2 and 6) – SASB Standards

SASB Standards SAG-6.0: Disclose any updated external reference applied in place of the one the standard cites

What does SAG-6.0 require?

Industry standards refer to or incorporate laws, third-party protocols and other references that may be revised; entities are encouraged to consider applying the updated reference, and one that does must disclose that fact and its reason.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

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