This Gartner Perspective, republished on ZDNet in October 2001 , dives right into the technical components of the LSB specification, the LSB test suite and the LSB sample implementation. Gartner also provides its analysis of the technological and business implications of the LSB.
The article is quite lengthy. The initial section on “Technology basics”  is straightforward and useful for readers looking for information on the technical issues addressed by the LSB.
Below are two excerpts from the sections “Technology analysis” and “Business use” which summarize some of the benefits of the LSB:
LSB is intended to increase compatibility among Linux distributions so that a software application developed on any LSB-compliant distribution will run on any other LSB-compliant distribution. Incompatibilities within the different Linux distributions have made it difficult for commercial software developers to support an application that will automatically run across all Linux platforms. Consequently, commercial applications developers have chosen to limit support for their products to one or two Linux distributions, preferably those with the largest market share. This situation has reduced the supply of commercial applications for Linux relative to that which is available for other operating systems, most notably Windows. The Free Standards Group hopes that by having all Linux distribution vendors standardize against a common subset of Linux defined by LSB, this situation will be improved.
The LSB Specification is written for application developers and platform/operating system developers. For the application developer, it provides a set of rules which, when followed, will allow the completed application to run on a variety of platforms without having to port and recompile the application to each platform. For the platform/operating system developer, it provides a minimal set of functionality required to support all applications written to comply with the LSB Specification.