What man page is that? On OS/X and redhat, man sh brings up the Bourne Shell man page.
The closest that anyone comes is, I believe, OpenBSD. The ksh(1) manual page is the PD Korn shell manual. And the separate sh(1) manual page "describes only the features [of ksh] relevant to a POSIX shell".
On others, sh(1) is usually the manual page for one of the named shells.
Debian and Ubuntu's sh(1), for example, is the dash(1) for the Debian Almquist shell, which is famously not a POSIX sh, because it explicitly includes 3 extensions that Debian people could not bear to part with in their big project of over a decade ago to remove bashisms from package maintainer scripts and suchlike.
Thanks for nothing RedHat & Apple!