“The Linux Standard Base, or LSB, is a joint project by several Linux distributions under the organizational structure of the Linux Foundation (merger of the Free Standards Group and the Open Source Development Labs) to standardize the software system structure, including the filesystem hierarchy, used with Linux operating system. The LSB is based on the POSIX specification, the Single UNIX Specification, and several other open standards, but extends them in certain areas.

According to the LSB:

The goal of the LSB is to develop and promote a set of open standards that will increase compatibility among Linux distributions and enable software applications to run on any compliant system even in binary form. In addition, the LSB will help coordinate efforts to recruit software vendors to port and write products for Linux Operating System.”