Every disclosure — explained, mapped to ESRS · GRI · IFRS, kept current

ESRS 2ESRS 2: General Disclosures2

• BP-1General Basis for Preparation of Sustainability Statementsin reports →
• BP-2Disclosures in Relation to Specific Circumstancesin reports →

ESRS E1ESRS E1: Climate Change11

• E1-1Transition plan for climate change mitigationin reports →
• E1-2Identification of climate-related risks and scenario analysisin reports →
• E1-3Resilience in relation to climate changein reports →
• E1-4Policies related to climate change mitigation and adaptationin reports →
• E1-5Actions and resources in relation to climate change mitigation and adaptationin reports →
• E1-6Targets related to climate changein reports →
• E1-7Energy consumption and mixin reports →
• E1-8Gross scope 1, 2, 3 GHG emissionsin reports →
• E1-9GHG removals and GHG mitigation projects financed through carbon creditsin reports →
• E1-10Internal carbon pricingin reports →
• E1-11Anticipated financial effects from material physical and transition risks and potential climate-related opportunitiesin reports →

ESRS E2ESRS E2: Pollution5

• E2-1Policiesin reports →
• E2-2Actions & Resourcesin reports →
• E2-3Targetsin reports →
• E2-4Pollution (Air, Water, Soil, Microplastics)in reports →
• E2-5Substances of Concern (SoC / SVHC)in reports →

ESRS E3ESRS E3: Water and Marine Resources4

• E3-1Policies (Water)in reports →
• E3-2Actions & Resourcesin reports →
• E3-3Targetsin reports →
• E3-4Water Metricsin reports →

ESRS E4ESRS E4: Biodiversity and Ecosystems5

• E4-1Biodiversity Transition Planin reports →
• E4-2Policiesin reports →
• E4-3Actions & Resourcesin reports →
• E4-4Targetsin reports →
• E4-5Metrics (Biodiversity change)in reports →

ESRS E5ESRS E5: Resource Use and Circular Economy5

• E5-1Policiesin reports →
• E5-2Actions & Resourcesin reports →
• E5-3Targetsin reports →
• E5-4Resource Inflowsin reports →
• E5-5Resource Outflowsin reports →

ESRS G1ESRS G1: Business Conduct6

• G1-1Policies (Business Conduct)in reports →
• G1-2Actions (Business Conduct)in reports →
• G1-3Targetsin reports →
• G1-4Corruption & Bribery Metricsin reports →
• G1-5Political Influence & Lobbyingin reports →
• G1-6Payment Practicesin reports →

ESRS 2ESRS 2: General Disclosures10

• GDR-AActions and Resources in Relation to Material Sustainability Mattersin reports →
• GDR-MMetrics in Relation to Material Sustainability Mattersin reports →
• GDR-PPolicies Adopted to Manage Material Sustainability Mattersin reports →
• GDR-TTargets in Relation to Material Sustainability Mattersin reports →
• GOV-1Role of the Administrative, Management and Supervisory Bodiesin reports →
• GOV-2Information Provided to and Sustainability Matters Addressed by the Administrative, Management and Supervisory Bodiesin reports →
• GOV-3Integration of Sustainability-Related Performance in Incentive Schemesin reports →
• GOV-4Statement on Due Diligencein reports →
• IRO-1Description of the Processes to Identify and Assess Material Impacts, Risks and Opportunitiesin reports →
• IRO-2Disclosure Requirements in ESRS Covered by the Undertaking's Sustainability Statementin reports →

ESRS S1ESRS S1: Own Workforce16

• S1-1Policies (Own Workforce)in reports →
• S1-2Engagement & Grievance Mechanismsin reports →
• S1-3Actions & Resourcesin reports →
• S1-4Targetsin reports →
• S1-5Employees (Core workforce structure)in reports →
• S1-6Non-employeesin reports →
• S1-7Collective Bargaining & Social Dialoguein reports →
• S1-8Diversityin reports →
• S1-9Adequate Wagesin reports →
• S1-10Social Protectionin reports →
• S1-11Disabilitiesin reports →
• S1-12Trainingin reports →
• S1-13Health & Safetyin reports →
• S1-14Work-life Balancein reports →
• S1-15Remunerationin reports →
• S1-16Human Rights Incidentsin reports →

ESRS S2ESRS S2: Workers in the Value Chain4

• S2-1Policies (Value Chain Workers)in reports →
• S2-2Engagement & Grievance Mechanismsin reports →
• S2-3Actions & Resourcesin reports →
• S2-4Targetsin reports →

ESRS S3ESRS S3: Affected Communities4

• S3-1Policies (Affected Communities)in reports →
• S3-2Engagement & Grievance Mechanismsin reports →
• S3-3Actions & Resourcesin reports →
• S3-4Targetsin reports →

ESRS S4ESRS S4: Consumers and End-users4

• S4-1Policies (Consumers & End-users)in reports →
• S4-2Engagement & Grievance Mechanismsin reports →
• S4-3Actions & Resourcesin reports →
• S4-4Targetsin reports →

ESRS 2ESRS 2: General Disclosures3

• SBM-1Strategy, Business Model and Value Chainin reports →
• SBM-2Interests and Views of Stakeholdersin reports →
• SBM-3Material Impacts, Risks and Opportunities and Their Interaction with Strategy and Business Modelin reports →

IFRS-S1IFRS S1 - General Requirements for Disclosure of Sustainability-related Financial Information35

• s1-11-15Fair presentationin reports →
• s1-17-19Materialityin reports →
• s1-20Reporting entityin reports →
• s1-21-24Connected informationin reports →
• s1-25Core content architecturein reports →
• s1-26Governance disclosure objectivein reports →
• s1-27-aGovernance body or individual oversightin reports →
• s1-27-bManagement role in governancein reports →
• s1-28Strategy disclosure objectivein reports →
• s1-29Strategy disclosure architecturein reports →
• s1-30-aSustainability-related risks and opportunitiesin reports →
• s1-30-b-cTime horizonsin reports →
• s1-32Business model and value chain effectsin reports →
• s1-33Strategy and decision-makingin reports →
• s1-34-37Current and anticipated financial effectsin reports →
• s1-38-40When quantitative financial effects are not providedin reports →
• s1-41-42Resiliencein reports →
• s1-43Risk management disclosure objectivein reports →
• s1-44-aProcesses for sustainability-related risksin reports →
• s1-44-bProcesses for sustainability-related opportunitiesin reports →
• s1-44-cIntegration into overall risk managementin reports →
• s1-45Metrics and targets disclosure objectivein reports →
• s1-46-48Metrics for each sustainability-related risk and opportunityin reports →
• s1-49-50Metrics from other sources and entity-developed metricsin reports →
• s1-51-53Targets and consistency over timein reports →
• s1-54-55Identifying sustainability-related risks and opportunitiesin reports →
• s1-56-58Identifying applicable disclosure requirements where no specific IFRS standard appliesin reports →
• s1-59Disclosure of sources of guidance appliedin reports →
• s1-60-63Location of disclosures and cross-referencein reports →
• s1-64-69Timing of reporting and interim updatesin reports →
• s1-70-71Comparative informationin reports →
• s1-72-73Statement of compliance and exemptionsin reports →
• s1-74-76Significant judgementsin reports →
• s1-77-82Measurement uncertaintyin reports →
• s1-83-86Prior-period errorsin reports →

IFRS-S2IFRS S2 - Climate-related Disclosures52

• s2-1-2Objectivein reports →
• s2-3-4Scopein reports →
• s2-5Governance objectivein reports →
• s2-6-aOversight by governance bodyin reports →
• s2-6-bManagement rolein reports →
• s2-7Duplication avoidancein reports →
• s2-8Strategy objectivein reports →
• s2-9Strategy disclosure architecturein reports →
• s2-10Climate-related risks and opportunitiesin reports →
• s2-11-12Identification inputs and industry topicsin reports →
• s2-13Business model and value chain impactin reports →
• s2-14-aStrategy response and transition planin reports →
• s2-14-bResourcing of climate actionsin reports →
• s2-14-cProgress against prior plansin reports →
• s2-15Financial effects architecturein reports →
• s2-16-a-bCurrent financial effects and near-term adjustment riskin reports →
• s2-16-c-dAnticipated financial effectsin reports →
• s2-17-18Approach to quantitative financial effectsin reports →
• s2-19-21Omission and fallback for quantitative financial effectsin reports →
• s2-22-aClimate resilience assessment outputsin reports →
• s2-22-bScenario analysis method, inputs and assumptionsin reports →
• s2-23Use of metric categories and industry metrics in strategy disclosuresin reports →
• s2-24Risk management objectivein reports →
• s2-25-aClimate-risk processes and policiesin reports →
• s2-25-bClimate-opportunity processesin reports →
• s2-25-cIntegration with overall risk managementin reports →
• s2-26Duplication avoidance in risk managementin reports →
• s2-27Metrics and targets objectivein reports →
• s2-28Metrics and targets architecturein reports →
• s2-29-a-iAbsolute gross greenhouse gas emissionsin reports →
• s2-29-a-iiGHG measurement standardin reports →
• s2-29-a-iiiGHG measurement approach, inputs and assumptionsin reports →
• s2-29-a-iv-vGHG boundary disaggregation and Scope 2 detailsin reports →
• s2-29-a-vi-1Scope 3 categoriesin reports →
• s2-29-a-vi-2Financed emissionsin reports →
• s2-29-bTransition-risk vulnerability metricin reports →
• s2-29-cPhysical-risk vulnerability metricin reports →
• s2-29-dClimate-opportunity alignment metricin reports →
• s2-29-eCapital deployment metricin reports →
• s2-29-fInternal carbon pricesin reports →
• s2-29-gRemuneration linkagein reports →
• s2-30-31Cross-industry metric preparation rulesin reports →
• s2-32Industry-based metricsin reports →
• s2-33Target characteristicsin reports →
• s2-34Target governance and monitoringin reports →
• s2-35Target performance and trendsin reports →
• s2-36Greenhouse-gas-target specifics and carbon creditsin reports →
• s2-37Metrics used for target setting and monitoringin reports →
• s2-c1-c3Effective date and comparativesin reports →
• s2-c4-c5First-year transition reliefsin reports →
• S2.21Climate-related risks descriptionin reports →
• S2.29GHG emissions (Scope 1, 2, 3)in reports →

SASB-CG-AASASB Apparel, Accessories & Footwear10

• CG-AA-000.ANumber of (1) Tier 1 suppliers and (2) suppliers beyond Tierin reports →
• CG-AA-250a.1Discussion of processes to maintain compliance with restricted substances regulationsin reports →
• CG-AA-250a.2Discussion of processes to assess and manage risks or hazards associated with chemicals in productsin reports →
• CG-AA-430a.1Percentage of (1) Tier 1 supplier facilities and (2) supplier facilities beyond Tier 1 in compliance with wastewater discharge permits or contractual agreementsin reports →
• CG-AA-430a.2Percentage of (1) Tier 1 supplier facilities and (2) supplier facilities beyond Tier 1 that have completed the Sustainable Apparel Coalition’s Higg Facility Environmental Module (Higg FEM) assessment or an equivalent environmental data assessmentin reports →
• CG-AA-430b.1Percentage of (1) Tier 1 supplier facilities and (2) supplier facilities beyond Tier 1 that have been audited to a labour code of conduct, (3) percentage of total audits conducted by a third-party auditorin reports →
• CG-AA-430b.2(1) Priority non-conformance rate and (2) associated corrective action rate for suppliers’ labour code of conduct auditsin reports →
• CG-AA-430b.3Description of the greatest (1) labour and (2) environmental, health and safety risks in the supply chainin reports →
• CG-AA-440a.3(1) List of priority raw materials; for each priority raw material: (2) environmental or social factor(s) most likely to threaten sourcing, (3) discussion on business risks or opportunities associated with environmental or social factors and (4) management strategy for addressing business risks and opportunitiesin reports →
• CG-AA-440a.4(1) Amount of priority raw materials purchased, by material, and (2) amount of each priority raw material that is certified to a third-party environmental or social standard, by standardin reports →

SASB-CG-AMSASB Appliance Manufacturing7

• CG-AM-000.ANumber of Annual production3 unitsin reports →
• CG-AM-250a.1(1) Number of recalls issued and (2) total units recalledin reports →
• CG-AM-250a.2Discussion of process to identify and manage safety risks associated with the use of its productsin reports →
• CG-AM-250a.3Total amount of monetary losses because of legal proceedings associated with product safetyin reports →
• CG-AM-410a.1Percentage of eligible products by revenue certified to an energy efficiency certificationin reports →
• CG-AM-410a.2Percentage of eligible products by revenue certified to an environmental product lifecycle standardin reports →
• CG-AM-410a.3Description of efforts to manage products’ end-of-life impactsin reports →

SASB-CG-BFSASB Building Products & Furnishings8

• CG-BF-000.AAnnual production2in reports →
• CG-BF-000.BSquare metres Area of manufacturing facilities3 (m²)in reports →
• CG-BF-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• CG-BF-250a.1Discussion of processes to assess and manage risks or hazards associated with chemicals in productsin reports →
• CG-BF-250a.2Percentage of eligible products meeting volatile organic compound (VOC) emissions and content standardsin reports →
• CG-BF-410a.1Description of efforts to manage product lifecycle impacts and meet demand for sustainable productsin reports →
• CG-BF-410a.2(1) Weight of end-of-life material recovered, (2) percentage of recovered materials recycledin reports →
• CG-BF-430a.1(1) Total weight of wood fibre materials purchased, (2) percentage from third-party certified forestlands, (3) percentage by standard and (4) percentage certified to other wood fibre standards, (5) percentage by standardin reports →

SASB-CG-ECSASB E-commerce16

• CG-EC-000.AEntity-defined measure of user activity5in reports →
• CG-EC-000.BData processing capacity, percentage outsourced6in reports →
• CG-EC-000.CNumber of shipmentsin reports →
• CG-EC-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• CG-EC-130a.2(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• CG-EC-130a.3Discussion of the integration of environmental considerations into strategic planning for data centre needsin reports →
• CG-EC-220a.1Number of users whose information is used for secondary purposesin reports →
• CG-EC-220a.2Description of policies and practices relating to targeted advertising and user privacyin reports →
• CG-EC-230a.1Description of approach to identifying and addressing data security risksin reports →
• CG-EC-230a.2(1) Number of data breaches, (2) percentage that are personal data breaches, (3) number of users affectedin reports →
• CG-EC-330a.1Employee engagement as a percentagein reports →
• CG-EC-330a.2(1) Voluntary and (2) involuntary turnover rate for all employeesin reports →
• CG-EC-330a.3Percentage of (1) gender and (2) diversity group representation for (a) executive management, (b) non-executive management, (c) technical employees, and (d) all other employeesin reports →
• CG-EC-330a.4Percentage of technical employees that require a work visain reports →
• CG-EC-410a.1Total greenhouse gas (GHG) footprint of product shipmentsin reports →
• CG-EC-410a.2Discussion of strategies to reduce the environmental impact of product deliveryin reports →

SASB-CG-HPSASB Household & Personal Products10

• CG-HP-000.ANumber, Metric Units of products sold, total weight of products sold tonnes (t)in reports →
• CG-HP-000.BNumber of manufacturing facilitiesin reports →
• CG-HP-140a.1(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• CG-HP-140a.2Description of water management risks and discussion of strategies and practices to mitigate those risksin reports →
• CG-HP-250a.1Revenue from products that contain substances of high concernin reports →
• CG-HP-250a.3Discussion of process to identify and manage emerging materials and chemicals of concernin reports →
• CG-HP-250a.4Revenue from products designed with green chemistry principlesin reports →
• CG-HP-410a.1(1) Total weight of packaging, (2) percentage made from recycled or renewable materials, and (3) percentage that is recyclable, reusable or compostablein reports →
• CG-HP-410a.2Discussion of strategies to reduce the environmental impact of packaging throughout its lifecyclein reports →
• CG-HP-430a.1Amount of palm oil sourced, percentage certified through the Roundtable on Sustainable Palm Oil (RSPO) supply chains as (a) Identity Preserved, (b) Segregated, (c) Mass Balance or (d) Book & Claimin reports →

SASB-CG-MRSASB Multiline and Specialty Retailers & Distributors13

• CG-MR-000.ANumber of: (1) retail locations and (2) distribution centresin reports →
• CG-MR-000.BSquare metres Total area of: (1) retail space and (2) distribution centres (m²)in reports →
• CG-MR-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• CG-MR-230a.1Description of approach to identifying and addressing data security risksin reports →
• CG-MR-230a.2(1) Number of data breaches, (2) percentage that are personal data breaches, (3) number of customers affectedin reports →
• CG-MR-310a.1(1) Average hourly wage and (2) percentage of in-store and distribution centre employees earning minimum wage, by regionin reports →
• CG-MR-310a.2(1) Voluntary and (2) involuntary turnover rate for in-store and distribution centre employeesin reports →
• CG-MR-310a.3Total amount of monetary losses as a result of legal proceedings associated with labour law violationsin reports →
• CG-MR-330a.1Percentage of (1) gender and (2) diversity group representation for (a) executive management, (b) non-executive management and (c) all other employeesin reports →
• CG-MR-330a.2Total amount of monetary losses as a result of legal proceedings associated with employment discriminationin reports →
• CG-MR-410a.1Revenue from products third-party certified to environmental or social sustainability standardsin reports →
• CG-MR-410a.2Discussion of processes to assess and manage risks or hazards associated with chemicals in productsin reports →
• CG-MR-410a.3Discussion of strategies to reduce the environmental impact of packagingin reports →

SASB-CG-TSSASB Toys & Sporting Goods7

• CG-TS-000.ANumber of Annual production unitsin reports →
• CG-TS-000.BNumber, Number of manufacturing facilities, percentage outsourced4 (%)in reports →
• CG-TS-250a.1(1) Number of recalls and (2) total units recalledin reports →
• CG-TS-250a.3Total amount of monetary losses as a result of legal proceedings associated with product safetyin reports →
• CG-TS-250a.4Discussion of processes to assess and manage risks or hazards associated with chemicals in productsin reports →
• CG-TS-430a.1Number of facilities audited to a social responsibility code of conductin reports →
• CG-TS-430a.2Direct suppliers’ social responsibility audit (1) non-conformance rate and (2) associated corrective action rate for (a) priority non-conformances and (b) other non-conformancesin reports →

SASB-EM-CMSASB Construction Materials14

• EM-CM-000.AMetric tonnes Production by major product line3 (t)in reports →
• EM-CM-110a.1Gross global Scope 1 emissions, percentage covered under emissions-limiting regulationsin reports →
• EM-CM-110a.2Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targetsin reports →
• EM-CM-120a.1Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, (3) particulate matter (PM10), (4) dioxins/furans, (5) volatile organic compounds (VOCs), (6) polycyclic aromatic hydrocarbons (PAHs) and (7) heavy metalsin reports →
• EM-CM-130a.1(1) Total energy consumed, (2) percentage grid electricity, (3) percentage alternative and (4) percentage renewablein reports →
• EM-CM-140a.1(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• EM-CM-150a.1Amount of waste generated, percentage hazardous and percentage recycledin reports →
• EM-CM-160a.1Description of environmental management policies and practices for active sitesin reports →
• EM-CM-160a.2Terrestrial land area disturbed, percentage of impacted area restoredin reports →
• EM-CM-320a.1(1) Total recordable incident rate (TRIR) and (2) near miss frequency rate (NMFR) for (a) direct employees and (b) contract employeesin reports →
• EM-CM-320a.2Number of reported cases of silicosisin reports →
• EM-CM-410a.1Percentage of products that qualify for credits in sustainable building design and construction certificationsin reports →
• EM-CM-410a.2Total addressable market and share of market for products that reduce energy, water or material impacts during usage or productionin reports →
• EM-CM-520a.1Total amount of monetary losses as a result of legal proceedings associated with cartel activities, price fixing, and antitrust activitiesin reports →

SASB-EM-COSASB Coal Operations30

• EM-CO-000.AMillion metric Production of thermal coal tonnes (Mt)in reports →
• EM-CO-000.BMillion metric Production of metallurgical coal tonnes (Mt)in reports →
• EM-CO-110a.1Gross global Scope 1 emissions, percentage covered under emissions-limiting regulationsin reports →
• EM-CO-110a.2Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targetsin reports →
• EM-CO-140a.1(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• EM-CO-140a.2Number of incidents of non-compliance associated with water quality permits, standards and regulationsin reports →
• EM-CO-150a.2Total weight of non-mineral waste generatedin reports →
• EM-CO-150a.3Total weight of tailings producedin reports →
• EM-CO-150a.4Total weight of waste rock generatedin reports →
• EM-CO-150a.5Total weight of hazardous waste generatedin reports →
• EM-CO-150a.6Total weight of hazardous waste recycledin reports →
• EM-CO-150a.7Number of significant incidents associated with hazardous waste managementin reports →
• EM-CO-150a.8Description of waste management policies and procedures for active and inactive operationsin reports →
• EM-CO-160a.1Description of environmental management policies and practices for active sitesin reports →
• EM-CO-160a.2Percentage of mine sites where acid rock drainage is: (1) predicted to occur, (2) actively mitigated, and (3) under treatment or remediationin reports →
• EM-CO-160a.3Percentage of (1) proved and (2) probable reserves in or near sites with protected conservation status or endangered species habitatin reports →
• EM-CO-210a.1Percentage of (1) proved and (2) probable reserves in or near indigenous landin reports →
• EM-CO-210a.2Discussion of engagement processes and due diligence practices with respect to the management of indigenous rightsin reports →
• EM-CO-210b.1Discussion of process to manage risks and opportunities associated with community rights and interestsin reports →
• EM-CO-210b.2(1) Number and (2) duration of non-technical delaysin reports →
• EM-CO-310a.1Percentage of active workforce employed under collective agreementsin reports →
• EM-CO-310a.2(1) Number and (2) duration of strikes and lockoutsin reports →
• EM-CO-320a.1(1) All-incidence rate, (2) fatality rate, and (3) near miss frequency rate (NMFR) for (a) direct employees and (b) contract employeesin reports →
• EM-CO-320a.2Discussion of management of accident and safety risks and long- term health and safety risksin reports →
• EM-CO-420a.1Sensitivity of coal reserve levels to future price projection scenarios that account for a price on carbon emissionsin reports →
• EM-CO-420a.2Estimated carbon dioxide emissions embedded in proven coal reservesin reports →
• EM-CO-420a.3Discussion of how price and demand for coal or climate regulation influence the capital expenditure strategy for exploration, acquisition and development of assetsin reports →
• EM-CO-540a.1Tailings storage facility inventory table: (1) facility name, (2) location, (3) ownership status, (4) operational status, (5) construction method, (6) maximum permitted storage capacity, (7) current amount of tailings stored, (8) consequence classification, (9) date of most recent independent technical review, (10) material findings, (11) mitigation measures, (12) site-specific EPRPin reports →
• EM-CO-540a.2Summary of tailings management systems and governance structure used to monitor and maintain the stability of tailings storage facilitiesin reports →
• EM-CO-540a.3Approach to development of Emergency Preparedness and Response Plans (EPRPs) for tailings storage facilitiesin reports →

SASB-EM-EPSASB Oil & Gas – Exploration & Production30

• EM-EP-000.AThousand Production of: (1) oil, (2) natural gas, (3) synthetic oil, and (4) synthetic gas standard cubic feet per day (MMscf/day)in reports →
• EM-EP-000.BNumber of offshore sitesin reports →
• EM-EP-000.CNumber of terrestrial sitesin reports →
• EM-EP-110a.1Gross global Scope 1 emissions, percentage methane, percentage covered under emissions-limiting regulationsin reports →
• EM-EP-110a.2Amount of gross global Scope 1 emissions from: (1) flared hydrocarbons, (2) other combustion, (3) process emissions, (4) other vented emissions and (5) fugitive emissionsin reports →
• EM-EP-110a.3Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targetsin reports →
• EM-EP-120a.1Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, (3) volatile organic compounds (VOCs), and (4) particulate matter (PM10)in reports →
• EM-EP-140a.1(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• EM-EP-140a.2Volume of produced water and flowback generated; percentage (1) discharged, (2) injected, (3) recycled; hydrocarbon content in discharged waterin reports →
• EM-EP-140a.3Percentage of hydraulically fractured wells for which there is public disclosure of all fracturing fluid chemicals usedin reports →
• EM-EP-140a.4Percentage of hydraulic fracturing sites where ground or surface water quality deteriorated compared to a baselinein reports →
• EM-EP-160a.1Description of environmental management policies and practices for active sitesin reports →
• EM-EP-160a.2(1) Number and (2) aggregate volume of hydrocarbon spills, (3) volume in Arctic, (4) volume impacting shorelines with ESI rankings 8-10, and (5) volume recoveredin reports →
• EM-EP-160a.3Percentage of (1) proved and (2) probable reserves in or near sites with protected conservation status or endangered species habitatin reports →
• EM-EP-210a.1Percentage of (1) proved and (2) probable reserves in or near areas of conflictin reports →
• EM-EP-210a.2Percentage of (1) proved and (2) probable reserves in or near indigenous landin reports →
• EM-EP-210a.3Discussion of engagement processes and due diligence practices with respect to human rights, indigenous rights, and operation in areas of conflictin reports →
• EM-EP-210b.1Discussion of process to manage risks and opportunities associated with community rights and interestsin reports →
• EM-EP-210b.2(1) Number and (2) duration of non-technical delaysin reports →
• EM-EP-320a.1(1) Total recordable incident rate (TRIR), (2) fatality rate, (3) near miss frequency rate (NMFR), and (4) average hours of health, safety, and emergency response training for (a) direct employees and (b) contract employeesin reports →
• EM-EP-320a.2Discussion of management systems used to integrate a culture of safety throughout the exploration and production lifecyclein reports →
• EM-EP-420a.1Sensitivity of hydrocarbon reserve levels to future price projection scenarios that account for a price on carbon emissionsin reports →
• EM-EP-420a.2Estimated carbon dioxide emissions embedded in proved hydrocarbon reservesin reports →
• EM-EP-420a.3Amount invested in renewable energy, revenue generated by renewable energy salesin reports →
• EM-EP-420a.4Discussion of how price and demand for hydrocarbons or climate regulation influence the capital expenditure strategy for exploration, acquisition and development of assetsin reports →
• EM-EP-510a.1Percentage of (1) proved and (2) probable reserves in countries that have the 20 lowest rankings in Transparency International’s Corruption Perception Indexin reports →
• EM-EP-510a.2Description of the management system for prevention of corruption and bribery throughout the value chainin reports →
• EM-EP-530a.1Discussion of corporate positions related to government regulations or policy proposals that address environmental and social factors affecting the industryin reports →
• EM-EP-540a.1Process Safety Event (PSE) rates for Loss of Primary Containment (LOPC) of greater consequence (Tier 1)in reports →
• EM-EP-540a.2Description of management systems used to identify and mitigate catastrophic and tail-end risksin reports →

SASB-EM-ISSASB Iron & Steel Producers12

• EM-IS-000.AMetric tonnes Raw steel production, percentage from: (1) basic oxygen furnace processes, (2) electric arc furnace processes (%)in reports →
• EM-IS-000.BMetric tonnes Total iron ore production1 (t)in reports →
• EM-IS-000.CMetric tonnes Total coking coal production2 (t)in reports →
• EM-IS-110a.1Gross global Scope 1 emissions, percentage covered under emissions-limiting regulationsin reports →
• EM-IS-110a.2Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targetsin reports →
• EM-IS-120a.1Air emissions of the following pollutants: (1) CO, (2) NOx (excluding N2O), (3) SOx, (4) particulate matter (PM10), (5) manganese (MnO), (6) lead (Pb), (7) volatile organic compounds (VOCs), and (8) polycyclic aromatic hydrocarbons (PAHs)in reports →
• EM-IS-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• EM-IS-130a.2(1) Total fuel consumed, (2) percentage coal, (3) percentage natural gas and (4) percentage renewablein reports →
• EM-IS-140a.1(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• EM-IS-150a.1(1) Amount of waste generated, (2) percentage hazardous, (3) percentage recycledin reports →
• EM-IS-320a.1(1) Total recordable incident rate (TRIR), (2) fatality rate, and (3) near miss frequency rate (NMFR) for (a) direct employees and (b) contract employeesin reports →
• EM-IS-430a.1Discussion of the process for managing iron ore or coking coal sourcing risks arising from environmental and social issuesin reports →

SASB-EM-MDSASB Oil & Gas – Midstream13

• EM-MD-000.ATotal metric tonne-kilometres of: (1) natural gas, (2) crude Metric tonne (t) oil, and (3) refined petroleum products transported, by mode kilometres of transport3in reports →
• EM-MD-110a.1Gross global Scope 1 emissions, percentage methane, percentage covered under emissions-limiting regulationsin reports →
• EM-MD-110a.2Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targetsin reports →
• EM-MD-120a.1Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, (3) volatile organic compounds (VOCs), and (4) particulate matter (PM10)in reports →
• EM-MD-160a.1Description of environmental management policies and practices for active operationsin reports →
• EM-MD-160a.2Percentage of land owned, leased, or operated within areas of protected conservation status or endangered species habitatin reports →
• EM-MD-160a.3(1) Terrestrial land area disturbed, (2) percentage of impacted area restoredin reports →
• EM-MD-160a.4(1) Number and (2) aggregate volume of hydrocarbon spills, (3) volume in Arctic, (4) volume in sites with high biodiversity significance, and (5) volume recoveredin reports →
• EM-MD-520a.1Total amount of monetary losses as a result of legal proceedings associated with pipeline and storage regulationsin reports →
• EM-MD-540a.1(1) Number of reportable pipeline incidents, (2) percentage significantin reports →
• EM-MD-540a.2Percentage of (1) natural gas and (2) hazardous liquid pipelines inspectedin reports →
• EM-MD-540a.3Number of (1) accident releases and (2) non-accident releases (NARs) from rail transportationin reports →
• EM-MD-540a.4Discussion of management systems used to integrate a culture of safety and emergency preparedness throughout the value chain and throughout project lifecyclesin reports →

SASB-EM-MMSASB Metals & Mining31

• EM-MM-000.AMetric tonnes Production of (1) metal ores and (2) finished metal products (t) saleablein reports →
• EM-MM-000.BNumber, Total number of employees, percentage contractors (%)in reports →
• EM-MM-110a.1Gross global Scope 1 emissions, percentage covered under emissions-limiting regulationsin reports →
• EM-MM-110a.2Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targetsin reports →
• EM-MM-120a.1Air emissions of the following pollutants: (1) CO, (2) NOx (excluding N2O), (3) SOx, (4) particulate matter (PM10), (5) mercury (Hg), (6) lead (Pb), and (7) volatile organic compounds (VOCs)in reports →
• EM-MM-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• EM-MM-140a.1(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• EM-MM-140a.2Number of incidents of non-compliance associated with water quality permits, standards and regulationsin reports →
• EM-MM-150a.4Total weight of non-mineral waste generatedin reports →
• EM-MM-150a.5Total weight of tailings producedin reports →
• EM-MM-150a.6Total weight of waste rock generatedin reports →
• EM-MM-150a.7Total weight of hazardous waste generatedin reports →
• EM-MM-150a.8Total weight of hazardous waste recycledin reports →
• EM-MM-150a.9Number of significant incidents associated with hazardous materials and waste managementin reports →
• EM-MM-150a.10Description of waste and hazardous materials management policies and procedures for active and inactive operationsin reports →
• EM-MM-160a.1Description of environmental management policies and practices for active sitesin reports →
• EM-MM-160a.2Percentage of mine sites where acid rock drainage is: (1) predicted to occur, (2) actively mitigated, and (3) under treatment or remediationin reports →
• EM-MM-160a.3Percentage of (1) proved and (2) probable reserves in or near sites with protected conservation status or endangered species habitatin reports →
• EM-MM-210a.1Percentage of (1) proved and (2) probable reserves in or near areas of conflictin reports →
• EM-MM-210a.2Percentage of (1) proved and (2) probable reserves in or near indigenous landin reports →
• EM-MM-210a.3Discussion of engagement processes and due diligence practices with respect to human rights, indigenous rights, and operation in areas of conflictin reports →
• EM-MM-210b.1Discussion of process to manage risks and opportunities associated with community rights and interestsin reports →
• EM-MM-210b.2(1) Number and (2) duration of non-technical delaysin reports →
• EM-MM-310a.1Percentage of active workforce employed under collective agreementsin reports →
• EM-MM-310a.2(1) Number and (2) duration of strikes and lockoutsin reports →
• EM-MM-320a.1(1) All-incidence rate, (2) fatality rate, (3) near miss frequency rate (NMFR) and (4) average hours of health, safety, and emergency response training for (a) direct employees and (b) contract employeesin reports →
• EM-MM-510a.1Description of the management system for prevention of corruption and bribery throughout the value chainin reports →
• EM-MM-510a.2Production in countries that have the 20 lowest rankings in Transparency International’s Corruption Perception Indexin reports →
• EM-MM-540a.1Tailings storage facility inventory table: (1) facility name, (2) location, (3) ownership status, (4) operational status, (5) construction method, (6) maximum permitted storage capacity, (7) current amount of tailings stored, (8) consequence classification, (9) date of most recent independent technical review, (10) material findings, (11) mitigation measures, (12) site-specific EPRPin reports →
• EM-MM-540a.2Summary of tailings management systems and governance structure used to monitor and maintain the stability of tailings storage facilitiesin reports →
• EM-MM-540a.3Approach to development of Emergency Preparedness and Response Plans (EPRPs) for tailings storage facilitiesin reports →

SASB-EM-RMSASB Oil & Gas – Refining & Marketing19

• EM-RM-000.ABarrels of oil Refining throughput of crude oil and other feedstocks2 (BOE)in reports →
• EM-RM-000.BMillion barrels Refining operating capacity3 day (MBPD)in reports →
• EM-RM-110a.1Gross global Scope 1 emissions, percentage covered under emissions-limiting regulationsin reports →
• EM-RM-110a.2Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targetsin reports →
• EM-RM-120a.1Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, (3) particulate matter (PM10), (4) H2S, and (5) volatile organic compounds (VOCs)in reports →
• EM-RM-120a.2Number of refineries in or near areas of dense populationin reports →
• EM-RM-140a.1(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• EM-RM-140a.2Number of incidents of non-compliance associated with water quality permits, standards, and regulationsin reports →
• EM-RM-150a.1(1) Amount of hazardous waste generated, (2) percentage recycledin reports →
• EM-RM-150a.2(1) Number of underground storage tanks (USTs), (2) number of UST releases requiring clean up, and (3) percentage in jurisdictions with UST financial assurance fundsin reports →
• EM-RM-320a.1(1) Total recordable incident rate (TRIR), (2) fatality rate, and (3) near miss frequency rate (NMFR) for (a) direct employees and (b) contract employeesin reports →
• EM-RM-320a.2Discussion of management systems used to integrate a culture of safetyin reports →
• EM-RM-410a.2Total addressable market and share of market for advanced biofuels and associated infrastructurein reports →
• EM-RM-410a.3Volumes of renewable fuels for fuel blending: (1) net amount produced, (2) net amount purchasedin reports →
• EM-RM-520a.1Total amount of monetary losses as a result of legal proceedings associated with price fixing or price manipulationin reports →
• EM-RM-530a.1Discussion of corporate positions related to government regulations or policy proposals that address environmental and social factors affecting the industryin reports →
• EM-RM-540a.1Process Safety Event (PSE) rates for Loss of Primary Containment (LOPC) of greater consequence (Tier 1) and lesser consequence (Tier 2)in reports →
• EM-RM-540a.2Challenges to Safety Systems indicator rate (Tier 3)in reports →
• EM-RM-540a.3Discussion of measurement of Operating Discipline and Management System Performance through Tier 4 Indicatorsin reports →

SASB-EM-SVSASB Oil & Gas – Services20

• EM-SV-000.ANumber of active rig sites1in reports →
• EM-SV-000.BNumber of active well sites2in reports →
• EM-SV-000.CTotal amount of drilling performedin reports →
• EM-SV-000.DTotal number of hours worked by all employeesin reports →
• EM-SV-110a.1Total fuel consumed, percentage renewable, percentage used in: (1) on-road equipment and vehicles and (2) off-road equipmentin reports →
• EM-SV-110a.2Discussion of strategy or plans to address air emissions-related risks, opportunities and impactsin reports →
• EM-SV-110a.3Percentage of engines in service that comply with the highest level of emissions standards for non-road diesel engine emissionsin reports →
• EM-SV-140a.1(1) Total volume of water handled in operations, (2) percentage recycledin reports →
• EM-SV-140a.2Discussion of strategy or plans to address water consumption and disposal-related risks, opportunities and impactsin reports →
• EM-SV-150a.1(1) Volume of hydraulic fracturing fluid used, (2) percentage hazardousin reports →
• EM-SV-150a.2Discussion of strategy or plans to address chemical-related risks, opportunities, and impactsin reports →
• EM-SV-160a.1Average disturbed land area per (1) oil and (2) gas well sitein reports →
• EM-SV-160a.2Discussion of strategy or plan to address risks and opportunities related to ecological impacts from core activitiesin reports →
• EM-SV-320a.1(1) Total recordable incident rate (TRIR), (2) fatality rate, (3) near miss frequency rate (NMFR), and (4) average hours of health, safety, and emergency response training for (a) direct employees, and (b) contract employeesin reports →
• EM-SV-320a.2Description of management systems used to integrate a culture of safety throughout the value chain and project lifecyclein reports →
• EM-SV-320a.3Number of road accidents and incidentsin reports →
• EM-SV-510a.1Amount of net revenue in countries that have the 20 lowest rankings in Transparency International’s Corruption Perception Indexin reports →
• EM-SV-510a.2Description of the management system for prevention of corruption and bribery throughout the value chainin reports →
• EM-SV-530a.1Discussion of corporate positions related to government regulations or policy proposals that address environmental and social factors affecting the industryin reports →
• EM-SV-540a.1Description of management systems used to identify and mitigate catastrophic and tail-end risksin reports →

SASB-FB-ABSASB Alcoholic Beverages15

• FB-AB-000.AMillions of Volume of products sold (Mhl)in reports →
• FB-AB-000.BNumber of production facilitiesin reports →
• FB-AB-000.CKilometres Total fleet road kilometres travelled (km)in reports →
• FB-AB-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• FB-AB-140a.1(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• FB-AB-140a.2Description of water management risks and discussion of strategies and practices to mitigate those risksin reports →
• FB-AB-270a.1Percentage of total advertising impressions made on individuals at or above the legal drinking agein reports →
• FB-AB-270a.2Number of incidents of non-compliance with industry or regulatory labelling or marketing codesin reports →
• FB-AB-270a.3Total amount of monetary losses as a result of legal proceedings associated with marketing or labelling practicesin reports →
• FB-AB-270a.4Description of efforts to promote responsible consumption of alcoholin reports →
• FB-AB-410a.1(1) Total weight of packaging, (2) percentage made from recycled or renewable materials, and (3) percentage that is recyclable, reusable, or compostablein reports →
• FB-AB-410a.2Discussion of strategies to reduce the environmental impact of packaging throughout its lifecyclein reports →
• FB-AB-430a.1Suppliers’ social and environmental responsibility audit (1) non- conformance rate and (2) associated corrective action rate for (a) major and (b) minor non-conformancesin reports →
• FB-AB-440a.1Percentage of beverage ingredients sourced from regions with High or Extremely High Baseline Water Stressin reports →
• FB-AB-440a.2List of priority beverage ingredients and discussion of sourcing risks related to environmental and social considerationsin reports →

SASB-FB-AGSASB Agricultural Products21

• FB-AG-000.AMetric tonnes Production by principal crop2 (t)in reports →
• FB-AG-000.BNumber of processing facilities3in reports →
• FB-AG-000.CTotal land area under active productionin reports →
• FB-AG-000.DPresentation Cost of agricultural products sourced externally4 currencyin reports →
• FB-AG-110a.1Gross global Scope 1 emissionsin reports →
• FB-AG-110a.2Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targetsin reports →
• FB-AG-110a.3Fleet fuel consumed, percentage renewablein reports →
• FB-AG-130a.1(1) Operational energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• FB-AG-140a.1(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• FB-AG-140a.2Description of water management risks and discussion of strategies and practices to mitigate those risksin reports →
• FB-AG-140a.3Number of incidents of non-compliance associated with water quality permits, standards and regulationsin reports →
• FB-AG-250a.1Global Food Safety Initiative (GFSI) audit (1) non-conformance rates and (2) associated corrective action rates for (a) major and (b) minor non- conformancesin reports →
• FB-AG-250a.2Percentage of agricultural products sourced from suppliers certified to a Global Food Safety Initiative (GFSI) recognised food safety certification programmein reports →
• FB-AG-250a.3(1) Number of recalls issued and (2) total amount of food product recalledin reports →
• FB-AG-320a.1(1) Total recordable incident rate (TRIR), (2) fatality rate, and (3) near miss frequency rate (NMFR) for (a) direct employees and (b) contract employeesin reports →
• FB-AG-430a.1(1) Percentage of agricultural products sourced that are certified to a third-party environmental or social standard, and (2) percentages by standardin reports →
• FB-AG-430a.2Suppliers’ social and environmental responsibility audit (1) non- conformance rate and (2) associated corrective action rate for (a) major and (b) minor non-conformancesin reports →
• FB-AG-430a.3Discussion of strategy to manage environmental and social risks arising from contract growing and commodity sourcingin reports →
• FB-AG-430b.1Discussion of strategies to manage the use of genetically modified organisms (GMOs)in reports →
• FB-AG-440a.1Identification of principal crops and description of risks and opportunities presented by climate changein reports →
• FB-AG-440a.2Percentage of agricultural products sourced from regions with High or Extremely High Baseline Water Stressin reports →

SASB-FB-FRSASB Food Retailers & Distributors27

• FB-FR-000.ANumber of (1) retail locations and (2) distribution centresin reports →
• FB-FR-000.BSquare metres Total area of (1) retail space and (2) distribution centres (m²)in reports →
• FB-FR-000.CNumber of vehicles in commercial fleetin reports →
• FB-FR-000.DTonne- Tonne-kilometres travelled kilometresin reports →
• FB-FR-110a.1Fleet fuel consumed, percentage renewablein reports →
• FB-FR-110b.1Gross global Scope 1 emissions from refrigerantsin reports →
• FB-FR-110b.2Percentage of refrigerants consumed with zero ozone-depleting potentialin reports →
• FB-FR-110b.3Average refrigerant emissions ratein reports →
• FB-FR-130a.1(1) Operational energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• FB-FR-150a.1(1) Amount of food waste generated, (2) percentage diverted from the waste streamin reports →
• FB-FR-230a.1(1) Number of data breaches, (2) percentage that are personal data breaches, (3) number of customers affectedin reports →
• FB-FR-230a.2Description of approach to identifying and addressing data security risksin reports →
• FB-FR-250a.1High-risk food safety violation ratein reports →
• FB-FR-250a.2(1) Number of recalls, (2) number of units recalled, (3) percentage of units recalled that are private-label productsin reports →
• FB-FR-260a.1Revenue from products labelled or marketed to promote health and nutrition attributesin reports →
• FB-FR-260a.2Discussion of the process to identify and manage products and ingredients related to nutritional and health concerns among consumersin reports →
• FB-FR-270a.1Number of incidents of non-compliance with industry or regulatory labelling or marketing codesin reports →
• FB-FR-270a.2Total amount of monetary losses as a result of legal proceedings associated with marketing or labelling practicesin reports →
• FB-FR-270a.3Revenue from products labelled as (1) containing genetically modified organisms (GMOs) and (2) non-GMOin reports →
• FB-FR-310a.1(1) Average hourly wage and (2) percentage of in-store and distribution centre employees earning minimum wage, by regionin reports →
• FB-FR-310a.2Percentage of active workforce employed under collective agreementsin reports →
• FB-FR-310a.3(1) Number of work stoppages and (2) total days idlein reports →
• FB-FR-310a.4Total amount of monetary losses as a result of legal proceedings associated with: (1) labour law violations and (2) employment discriminationin reports →
• FB-FR-430a.1Revenue from products third-party certified to environmental or social sustainability sourcing standardsin reports →
• FB-FR-430a.2Percentage of revenue from (1) eggs that originated from a cage- free environment and (2) pork produced without the use of gestation cratesin reports →
• FB-FR-430a.3Discussion of strategy to manage environmental and social risks within the supply chain, including animal welfarein reports →
• FB-FR-430a.4Discussion of strategies to reduce the environmental impact of packagingin reports →

SASB-FB-MPSASB Meat, Poultry & Dairy26

• FB-MP-000.ANumber of processing and manufacturing facilitiesin reports →
• FB-MP-000.BVarious, Animal protein production, by category; percentage outsourced2 (%)in reports →
• FB-MP-110a.1Gross global Scope 1 emissionsin reports →
• FB-MP-110a.2Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targetsin reports →
• FB-MP-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• FB-MP-140a.1(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• FB-MP-140a.2Description of water management risks and discussion of strategies and practices to mitigate those risksin reports →
• FB-MP-140a.3Number of incidents of non-compliance associated with water quality permits, standards and regulationsin reports →
• FB-MP-160a.1Amount of animal litter and manure generated, percentage managed according to a nutrient management planin reports →
• FB-MP-160a.2Percentage of pasture and grazing land managed to conservation plan criteriain reports →
• FB-MP-160a.3Animal protein production from confined animal feeding operationsin reports →
• FB-MP-250a.1Global Food Safety Initiative (GFSI) audit (1) non-conformance rates and (2) associated corrective action rates for (a) major and (b) minor non- conformancesin reports →
• FB-MP-250a.2Percentage of supplier facilities certified to a Global Food Safety Initiative (GFSI) food safety certification programmein reports →
• FB-MP-250a.3(1) Number of recalls issued and (2) total weight of products recalledin reports →
• FB-MP-250a.4Discussion of markets that ban imports of the entity’s productsin reports →
• FB-MP-260a.1Percentage of animal production that received (1) medically important antibiotics and (2) not medically important antibiotics, by animal typein reports →
• FB-MP-320a.1(1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) contract employeesin reports →
• FB-MP-320a.2Description of efforts to assess, monitor, and mitigate acute and chronic respiratory health conditionsin reports →
• FB-MP-410a.1Percentage of pork produced without the use of gestation cratesin reports →
• FB-MP-410a.2Percentage of cage-free shell egg salesin reports →
• FB-MP-410a.3Percentage of production certified to a third-party animal welfare standardin reports →
• FB-MP-430a.1Percentage of livestock from suppliers implementing conservation plan criteriain reports →
• FB-MP-430a.2Percentage of supplier and contract production facilities verified to meet animal welfare standardsin reports →
• FB-MP-440a.1Percentage of animal feed sourced from regions with High or Extremely High Baseline Water Stressin reports →
• FB-MP-440a.2Percentage of contracts with producers located in regions with High or Extremely High Baseline Water Stressin reports →
• FB-MP-440a.3Discussion of strategy to manage opportunities and risks to feed sourcing and livestock supply presented by climate changein reports →

SASB-FB-NBSASB Non-Alcoholic Beverages18

• FB-NB-000.AMillions of Volume of products sold (Mhl)in reports →
• FB-NB-000.BNumber of production facilitiesin reports →
• FB-NB-000.CKilometres Total fleet road kilometres travelled (km)in reports →
• FB-NB-110a.1Fleet fuel consumed, percentage renewablein reports →
• FB-NB-130a.1(1) Operational energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• FB-NB-140a.1(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• FB-NB-140a.2Description of water management risks and discussion of strategies and practices to mitigate those risksin reports →
• FB-NB-260a.1Revenue from (1) zero- and low-calorie or energy-free and low- energy, (2) no-added-sugar, and (3) artificially sweetened beveragesin reports →
• FB-NB-260a.2Discussion of the process to identify and manage products and ingredients related to nutritional and health concerns among consumersin reports →
• FB-NB-270a.1Percentage of advertising impressions (1) made on children and (2) made on children promoting products that meet dietary guidelinesin reports →
• FB-NB-270a.2Revenue from products labelled as (1) containing genetically modified organisms (GMOs) and (2) non-GMOin reports →
• FB-NB-270a.3Number of incidents of non-compliance with industry or regulatory labelling or marketing codesin reports →
• FB-NB-270a.4Total amount of monetary losses as a result of legal proceedings associated with marketing or labelling practicesin reports →
• FB-NB-410a.1(1) Total weight of packaging, (2) percentage made from recycled or renewable materials, and (3) percentage that is recyclable, reusable, or compostablein reports →
• FB-NB-410a.2Discussion of strategies to reduce the environmental impact of packaging throughout its lifecyclein reports →
• FB-NB-430a.1Suppliers’ social and environmental responsibility audit (1) non- conformance rate and (2) associated corrective action rate for (a) major and (b) minor non-conformancesin reports →
• FB-NB-440a.1Percentage of beverage ingredients sourced from regions with High or Extremely High Baseline Water Stressin reports →
• FB-NB-440a.2List of priority beverage ingredients and discussion of sourcing risks related to environmental and social considerationsin reports →

SASB-FB-PFSASB Processed Foods22

• FB-PF-000.AMetric tonnes Weight of products sold (t)in reports →
• FB-PF-000.BNumber of production facilitiesin reports →
• FB-PF-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• FB-PF-140a.1(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• FB-PF-140a.2Number of incidents of non-compliance associated with water quality permits, standards and regulationsin reports →
• FB-PF-140a.3Description of water management risks and discussion of strategies and practices to mitigate those risksin reports →
• FB-PF-250a.1Global Food Safety Initiative (GFSI) audit (1) non-conformance rates and (2) associated corrective action rates for (a) major and (b) minor non- conformancesin reports →
• FB-PF-250a.2Percentage of ingredients sourced from Tier 1 supplier facilities certified to a Global Food Safety Initiative (GFSI) recognised food safety certification programmein reports →
• FB-PF-250a.3(1) Total number of notices of food safety violation received, (2) percentage correctedin reports →
• FB-PF-250a.4(1) Number of recalls issued and (2) total amount of food product recalledin reports →
• FB-PF-260a.1Revenue from products labelled or marketed to promote health and nutrition attributesin reports →
• FB-PF-260a.2Discussion of the process to identify and manage products and ingredients related to nutritional and health concerns among consumersin reports →
• FB-PF-270a.1Percentage of advertising impressions (1) made on children and (2) made on children promoting products that meet dietary guidelinesin reports →
• FB-PF-270a.2Revenue from products labelled as (1) containing genetically modified organisms (GMOs) and (2) non-GMOin reports →
• FB-PF-270a.3Number of incidents of non-compliance with industry or regulatory labelling or marketing codesin reports →
• FB-PF-270a.4Total amount of monetary losses as a result of legal proceedings associated with labelling or marketing practicesin reports →
• FB-PF-410a.1(1) Total weight of packaging, (2) percentage made from recycled or renewable materials, and (3) percentage that is recyclable, reusable, or compostablein reports →
• FB-PF-410a.2Discussion of strategies to reduce the environmental impact of packaging throughout its lifecyclein reports →
• FB-PF-430a.1Percentage of food ingredients sourced that are certified to third- party environmental or social standards, and percentages by standardin reports →
• FB-PF-430a.2Suppliers’ social and environmental responsibility audit (1) non- conformance rate and (2) associated corrective action rate for (a) major and (b) minor non-conformancesin reports →
• FB-PF-440a.1Percentage of food ingredients sourced from regions with High or Extremely High Baseline Water Stressin reports →
• FB-PF-440a.2List of priority food ingredients and discussion of sourcing risks related to environmental and social considerationsin reports →

SASB-FB-RNSASB Restaurants18

• FB-RN-000.ANumber of (1) entity-owned and (2) franchise restaurantsin reports →
• FB-RN-000.BNumber of employees at (1) entity-owned and (2) franchise locationsin reports →
• FB-RN-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• FB-RN-140a.1(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• FB-RN-150a.1(1) Total amount of waste, (2) percentage food waste, and (3) percentage divertedin reports →
• FB-RN-150a.2(1) Total weight of packaging, (2) percentage made from recycled or renewable materials, and (3) percentage that is recyclable, reusable, or compostablein reports →
• FB-RN-250a.1(1) Percentage of restaurants inspected by a food safety oversight body, (2) percentage receiving critical violationsin reports →
• FB-RN-250a.2(1) Number of recalls issued and (2) total amount of food product recalledin reports →
• FB-RN-250a.3Number of confirmed foodborne disease outbreaks, percentage resulting in public health authority investigationin reports →
• FB-RN-260a.1(1) Percentage of meal options consistent with dietary guidelines and (2) revenue from these optionsin reports →
• FB-RN-260a.2(1) Percentage of children’s meal options consistent with dietary guidelines for children and (2) revenue from these optionsin reports →
• FB-RN-260a.3Percentage of advertising impressions (1) made on children and (2) made on children promoting products that meet dietary guidelines for childrenin reports →
• FB-RN-310a.1(1) Voluntary and (2) involuntary turnover rate for restaurant employeesin reports →
• FB-RN-310a.2(1) Average hourly wage, by region and (2) percentage of restaurant employees earning minimum wage, by regionin reports →
• FB-RN-310a.3Total amount of monetary losses as a result of legal proceedings associated with (1) labour law violations and (2) employment discriminationin reports →
• FB-RN-430a.1Percentage of food purchased that (1) meets environmental and social sourcing standards, and (2) is certified to third-party environmental or social standardsin reports →
• FB-RN-430a.2Percentage of (1) eggs that originated from a cage-free environment and (2) pork that was produced without the use of gestation cratesin reports →
• FB-RN-430a.3Discussion of strategy to manage environmental and social risks within the supply chain, including animal welfarein reports →

SASB-FB-TBSASB Tobacco6

• FB-TB-000.ACombustible tobacco product sales volume: (1) cigarette, Number, Metric (2) cigar, and (3) other smoked tobacco products2 tonnes (t)in reports →
• FB-TB-000.BNon-combustible product sales volume: (1) traditional (3) heated tobacco products, and (4) nicotine replacement therapy products3in reports →
• FB-TB-260a.1(1) Gross revenue and (2) revenue net of excise taxes from (a) non- tobacco nicotine products and (b) heated tobacco productsin reports →
• FB-TB-260a.2Discussion of the process to assess risks and opportunities associated with ‘tobacco harm reduction’ productsin reports →
• FB-TB-270a.1Total amount of monetary losses as a result of legal proceedings associated with marketing, labelling, or advertising practicesin reports →
• FB-TB-270a.2Description of the entity’s marketing policy and relevant positions on Articles 11 and 13 of the World Health Organisation Framework Convention on Tobacco Control (WHO FCTC)in reports →

SASB-FN-ACSASB Asset Management & Custody Activities15

• FN-AC-000.APresentation Total assets under management (AUM) currencyin reports →
• FN-AC-000.BPresentation Total assets under custody and supervision currencyin reports →
• FN-AC-270a.1(1) Number and (2) percentage of licensed employees and identified decision-makers with a record of investment-related investigations, consumer- initiated complaints, private civil litigations, or other regulatory proceedingsin reports →
• FN-AC-270a.2Total amount of monetary losses as a result of legal proceedings associated with marketing and communication of financial product-related information to new and returning customersin reports →
• FN-AC-270a.3Description of approach to informing customers about products and servicesin reports →
• FN-AC-330a.1Percentage of (1) gender and (2) diversity group representation for (a) executive management, (b) non-executive management, (c) professionals, and (d) all other employeesin reports →
• FN-AC-410a.1Amount of assets under management, by asset class, that employ (1) integration of environmental, social, and governance (ESG) issues, (2) sustainability themed investing and (3) screeningin reports →
• FN-AC-410a.2Description of approach to incorporation of environmental, social and governance (ESG) factors in investment or wealth management processes and strategiesin reports →
• FN-AC-410a.3Description of proxy voting and investee engagement policies and proceduresin reports →
• FN-AC-410b.1Absolute gross financed emissions, disaggregated by (1) Scope 1, (2) Scope 2 and (3) Scope 3in reports →
• FN-AC-410b.2Total amount of assets under management (AUM) included in the financed emissions disclosurein reports →
• FN-AC-410b.3Percentage of total assets under management (AUM) included in the financed emissions calculationin reports →
• FN-AC-410b.4Description of the methodology used to calculate financed emissionsin reports →
• FN-AC-510a.1Total amount of monetary losses as a result of legal proceedings associated with fraud, insider trading, antitrust, anti-competitive behaviour, market manipulation, malpractice, or other related financial industry laws or regulationsin reports →
• FN-AC-510a.2Description of whistleblower policies and proceduresin reports →

SASB-FN-CBSASB Commercial Banks17

• FN-CB-000.ANumber, by segment: (a) personal and (b) small business currencyin reports →
• FN-CB-000.BNumber, (b) small business, and (c) corporate6 currencyin reports →
• FN-CB-230a.1(1) Number of data breaches, (2) percentage that are personal data breaches, (3) number of account holders affectedin reports →
• FN-CB-230a.2Description of approach to identifying and addressing data security risksin reports →
• FN-CB-240a.1(1) Number and (2) amount of loans outstanding that qualify for programmes designed to promote small business and community developmentin reports →
• FN-CB-240a.2(1) Number and (2) amount of past due and nonaccrual loans or loans subject to forbearance that qualify for programmes designed to promote small business and community developmentin reports →
• FN-CB-240a.3Number of no-cost retail checking accounts provided to previously unbanked or underbanked customersin reports →
• FN-CB-240a.4Number of participants in financial literacy initiatives for unbanked, underbanked, or underserved customersin reports →
• FN-CB-410a.2Description of approach to incorporation of environmental, social and governance (ESG) factors in credit analysisin reports →
• FN-CB-410b.1Absolute gross financed emissions, disaggregated by (1) Scope 1, (2) Scope 2 and (3) Scope 3in reports →
• FN-CB-410b.2Gross exposure for each industry by asset classin reports →
• FN-CB-410b.3Percentage of gross exposure included in the financed emissions calculationin reports →
• FN-CB-410b.4Description of the methodology used to calculate financed emissionsin reports →
• FN-CB-510a.1Total amount of monetary losses as a result of legal proceedings associated with fraud, insider trading, antitrust, anti-competitive behaviour, market manipulation, malpractice, or other related financial industry laws or regulationsin reports →
• FN-CB-510a.2Description of whistleblower policies and proceduresin reports →
• FN-CB-550a.1Global Systemically Important Bank (G-SIB) score, by categoryin reports →
• FN-CB-550a.2Description of approach to integrate results of mandatory and voluntary stress tests into capital adequacy planning, long-term corporate strategy, and other business activitiesin reports →

SASB-FN-CFSASB Consumer Finance12

• FN-CF-000.ANumber of unique consumers with an active (1) credit card account and (2) pre-paid debit card account7in reports →
• FN-CF-000.BNumber of (1) credit card accounts and (2) pre-paid debit card accountsin reports →
• FN-CF-220a.1Number of account holders whose information is used for secondary purposesin reports →
• FN-CF-220a.2Total amount of monetary losses as a result of legal proceedings associated with customer privacyin reports →
• FN-CF-230a.1(1) Number of data breaches, (2) percentage that are personal data breaches, (3) number of account holders affectedin reports →
• FN-CF-230a.2Card-related fraud losses from (1) card-not-present fraud and (2) card-present and other fraudin reports →
• FN-CF-230a.3Description of approach to identifying and addressing data security risksin reports →
• FN-CF-270a.1Percentage of total remuneration for covered employees that is variable and linked to the amount of products and services soldin reports →
• FN-CF-270a.2Approval rate for (1) credit and (2) pre-paid products for applicantsin reports →
• FN-CF-270a.3(1) Average fees from add-on products, (2) average APR of credit products, (3) average age of credit products, (4) average number of credit accounts, and (5) average annual fees for pre-paid productsin reports →
• FN-CF-270a.4(1) Number of customer complaints filed, (2) percentage with monetary or non-monetary reliefin reports →
• FN-CF-270a.5Total amount of monetary losses as a result of legal proceedings associated with selling and servicing of productsin reports →

SASB-FN-EXSASB Security & Commodity Exchanges11

• FN-EX-000.AAverage daily number of trades executed, by product or asset classin reports →
• FN-EX-000.BPresentation Average daily volume traded, by product or asset class currencyin reports →
• FN-EX-410a.1(1) Number and (2) average duration of (a) halts related to public release of information and (b) pauses related to volatilityin reports →
• FN-EX-410a.2Percentage of trades generated from automated trading systemsin reports →
• FN-EX-410a.3Description of alert policy regarding timing and nature of public release of informationin reports →
• FN-EX-410a.4Description of policy to encourage or require listed entities to publicly disclose environmental, social, and governance (ESG) informationin reports →
• FN-EX-510a.1Total amount of monetary losses as a result of legal proceedings associated with fraud, insider trading, antitrust, anti-competitive behaviour, market manipulation, malpractice, or other related financial industry laws or regulationsin reports →
• FN-EX-510a.2Discussion of processes for identifying and assessing conflicts of interestin reports →
• FN-EX-550a.1(1) Number of significant market disruptions and (2) duration of downtimein reports →
• FN-EX-550a.2(1) Number of data breaches, (2) percentage that are personal data breaches, (3) number of customers affectedin reports →
• FN-EX-550a.3Description of efforts to prevent technology errors, security breaches, and market disruptionsin reports →

SASB-FN-IBSASB Investment Banking & Brokerage18

• FN-IB-000.ANumber, and (c) securitisation transactions8 currencyin reports →
• FN-IB-000.BNumber, loans by sector9 currencyin reports →
• FN-IB-000.C(a) fixed income, (b) equity, (c) currency, (d) derivatives, and (e) commodity products currencyin reports →
• FN-IB-330a.1Percentage of (1) gender and (2) diversity group representation for (a) executive management, (b) non-executive management, (c) professionals, and (d) all other employeesin reports →
• FN-IB-410a.1Revenue from (1) underwriting, (2) advisory and (3) securitisation transactions incorporating integration of environmental, social and governance (ESG) factors, by industryin reports →
• FN-IB-410a.2(1) Number and (2) total value of investments and loans incorporating integration of environmental, social and governance (ESG) factors, by industryin reports →
• FN-IB-410a.3Description of approach to incorporation of environmental, social and governance (ESG) factors in investment banking and brokerage activitiesin reports →
• FN-IB-510a.1Total amount of monetary losses as a result of legal proceedings associated with fraud, insider trading, antitrust, anti-competitive behaviour, market manipulation, malpractice, or other related financial industry laws or regulationsin reports →
• FN-IB-510a.2Description of whistleblower policies and proceduresin reports →
• FN-IB-510b.1(1) Number and (2) percentage of licensed employees and identified decision-makers with a record of investment-related investigations, consumer- initiated complaints, private civil litigations, or other regulatory proceedingsin reports →
• FN-IB-510b.2Number of mediation and arbitration cases associated with professional integrity, including duty of care, by partyin reports →
• FN-IB-510b.3Total amount of monetary losses as a result of legal proceedings associated with professional integrity, including duty of carein reports →
• FN-IB-510b.4Description of approach to ensuring professional integrity, including duty of carein reports →
• FN-IB-550a.1Global Systemically Important Bank (G-SIB) score, by categoryin reports →
• FN-IB-550a.2Description of approach to integrate results of mandatory and voluntary stress tests into capital adequacy planning, long-term corporate strategy, and other business activitiesin reports →
• FN-IB-550b.1Percentage of total remuneration that is variable for Material Risk Takers (MRTs)in reports →
• FN-IB-550b.2Percentage of variable remuneration of Material Risk Takers (MRTs) to which malus or clawback provisions were appliedin reports →
• FN-IB-550b.3Discussion of policies around supervision, control, and validation of traders’ pricing of Level 3 assets and liabilitiesin reports →

SASB-FN-INSASB Insurance18

• FN-IN-000.ANumber of policies in force, by segment: (1) property and casualty, (2) life, (3) assumed reinsurance4in reports →
• FN-IN-270a.1Total amount of monetary losses as a result of legal proceedings associated with marketing and communication of insurance product-related information to new and returning customersin reports →
• FN-IN-270a.2Complaints-to-claims ratioin reports →
• FN-IN-270a.3Customer retention ratein reports →
• FN-IN-270a.4Description of approach to informing customers about productsin reports →
• FN-IN-410a.2Description of approach to incorporation of environmental, social and governance (ESG) factors in investment management processes and strategiesin reports →
• FN-IN-410b.1Net premiums written related to energy efficiency and low carbon technologyin reports →
• FN-IN-410b.2Discussion of products or product features that incentivise health, safety or environmentally responsible actions or behavioursin reports →
• FN-IN-410c.1Absolute gross financed emissions, disaggregated by (1) Scope 1, (2) Scope 2 and (3) Scope 3in reports →
• FN-IN-410c.2Gross exposure for each industry by asset classin reports →
• FN-IN-410c.3Percentage of gross exposure included in the financed emissions calculationin reports →
• FN-IN-410c.4Description of the methodology used to calculate financed emissionsin reports →
• FN-IN-450a.1Probable Maximum Loss (PML) of insured products from weather- related natural catastrophesin reports →
• FN-IN-450a.2Total amount of monetary losses attributable to insurance pay-outs from (1) modelled natural catastrophes and (2) non-modelled natural catastrophes, by type of event and geographical segment (net and gross of reinsurance)in reports →
• FN-IN-450a.3Description of approach to incorporation of environmental risks into (1) the underwriting process for individual contracts and (2) the management of entity-level risks and capital adequacyin reports →
• FN-IN-550a.1Exposure to derivative instruments by category: (1) total exposure to non-centrally cleared derivatives, (2) total fair value of acceptable collateral posted with a central clearinghouse, and (3) total exposure to centrally cleared derivativesin reports →
• FN-IN-550a.2Total fair value of securities lending collateral assetsin reports →
• FN-IN-550a.3Description of approach to managing capital- and liquidity-related risks associated with systemic non-insurance activitiesin reports →

SASB-FN-MFSASB Mortgage Finance12

• FN-MF-000.ANumber, category: (a) residential and (b) commercial currencyin reports →
• FN-MF-000.BNumber, category: (a) residential and (b) commercial currencyin reports →
• FN-MF-270a.1(1) Number and (2) value of residential mortgages of the following types: (a) combined fixed- and variable-rate, (b) prepayment penalty, and (c) totalin reports →
• FN-MF-270a.2(1) Number and (2) value of (a) residential mortgage modifications, (b) foreclosures, and (c) short sales or deeds in lieu of foreclosurein reports →
• FN-MF-270a.3Total amount of monetary losses as a result of legal proceedings associated with communications to customers or remuneration of loan originatorsin reports →
• FN-MF-270a.4Description of remuneration structure of mortgage loan originatorsin reports →
• FN-MF-270b.1(1) Number, (2) value, and (3) weighted average loan-to-value ratio of mortgages issued to (a) minority and (b) all other borrowersin reports →
• FN-MF-270b.2Total amount of monetary losses as a result of legal proceedings associated with discriminatory mortgage lendingin reports →
• FN-MF-270b.3Description of policies and procedures for ensuring non- discriminatory mortgage originationin reports →
• FN-MF-450a.1(1) Number and (2) value of mortgage loans in 100-year flood zonesin reports →
• FN-MF-450a.2(1) Total expected loss and (2) Loss Given Default (LGD) attributable to mortgage loan default and delinquency because of weather-related natural catastrophes, by geographical regionin reports →
• FN-MF-450a.3Description of how climate change and other environmental risks are incorporated into mortgage origination and underwritingin reports →

SASB-HC-BPSASB Biotechnology & Pharmaceuticals24

• HC-BP-000.ANumber of patients treatedin reports →
• HC-BP-000.BNumber of drugs (1) in portfolio and (2) in research and development (Phases 1-3)in reports →
• HC-BP-210a.1Discussion, by region, of management process for ensuring quality and patient safety during clinical trialsin reports →
• HC-BP-210a.2Number of inspections related to clinical trial management and pharmacovigilance that resulted in: (1) entity voluntary remediation or (2) regulatory or administrative actions taken against the entityin reports →
• HC-BP-210a.3Total amount of monetary losses as a result of legal proceedings associated with clinical trials in developing countriesin reports →
• HC-BP-240a.1Description of actions and initiatives to promote access to health care products for priority diseases and in priority countries as defined by the Access to Medicine Indexin reports →
• HC-BP-240a.2List of products on the WHO List of Prequalified Medicinal Products as part of its Prequalification of Medicines Programme (PQP)in reports →
• HC-BP-240b.2Percentage change in: (1) weighted average list price and (2) weighted average net price across product portfolio compared to previous reporting periodin reports →
• HC-BP-240b.3Percentage change in: (1) list price and (2) net price of product with largest increase compared to previous reporting periodin reports →
• HC-BP-250a.1Products listed in public medical product safety or adverse event alert databasesin reports →
• HC-BP-250a.2Number of fatalities associated with productsin reports →
• HC-BP-250a.3(1) Number of recalls issued, (2) total units recalledin reports →
• HC-BP-250a.4Total amount of product accepted for take-back, reuse, or disposalin reports →
• HC-BP-250a.5Number of enforcement actions taken in response to violations of good manufacturing practices (GMP) or equivalent standards, by typein reports →
• HC-BP-260a.1Description of methods and technologies used to maintain traceability of products throughout the supply chain and prevent counterfeitingin reports →
• HC-BP-260a.2Discussion of process for alerting customers and business partners to potential or known risks associated with counterfeit productsin reports →
• HC-BP-260a.3Number of actions that led to raids, seizure, arrests, or filing of criminal charges related to counterfeit productsin reports →
• HC-BP-270a.1Total amount of monetary losses as a result of legal proceedings associated with false marketing claimsin reports →
• HC-BP-270a.2Description of code of ethics governing promotion of off-label use of productsin reports →
• HC-BP-330a.1Discussion of talent recruitment and retention efforts for scientists and research and development staffin reports →
• HC-BP-330a.2(1) Voluntary and (2) involuntary turnover rate for: (a) executives/ senior managers, (b) mid-level managers, (c) professionals, and (d) all othersin reports →
• HC-BP-430a.1Percentage of (1) entity’s facilities and (2) Tier I suppliers’ facilities participating in the Rx-360 International Pharmaceutical Supply Chain Consortium audit programme or equivalent third-party audit programmes for integrity of supply chain and ingredientsin reports →
• HC-BP-510a.1Total amount of monetary losses as a result of legal proceedings associated with corruption and briberyin reports →
• HC-BP-510a.2Description of code of ethics governing interactions with health care professionalsin reports →

SASB-HC-DISASB Health Care Distributors13

• HC-DI-000.ANumber of pharmaceutical units sold by product categoryin reports →
• HC-DI-000.BNumber of medical devices sold by product categoryin reports →
• HC-DI-110a.1Payload fuel economyin reports →
• HC-DI-110a.2Description of efforts to reduce the environmental impact of logisticsin reports →
• HC-DI-250a.1Total amount of monetary losses as a result of legal proceedings associated with product safetyin reports →
• HC-DI-250a.2Description of efforts to minimise health and safety risks of products sold associated with toxicity/chemical safety, high abuse potential, or deliveryin reports →
• HC-DI-260a.1Description of methods and technologies used to maintain traceability of products throughout the distribution chain and prevent counterfeitingin reports →
• HC-DI-260a.2Discussion of due diligence process to qualify suppliers of drug products and medical equipment and devicesin reports →
• HC-DI-260a.3Discussion of process for alerting customers and business partners to potential or known risks associated with counterfeit productsin reports →
• HC-DI-410a.1Discussion of strategies to reduce the environmental impact of packaging throughout its lifecyclein reports →
• HC-DI-410a.2Amount (by weight) of products accepted for take-back and reused, recycled, or donatedin reports →
• HC-DI-510a.1Description of efforts to minimise conflicts of interest and unethical business practicesin reports →
• HC-DI-510a.2Total amount of monetary losses as a result of legal proceedings associated with bribery, corruption, or other unethical business practicesin reports →

SASB-HC-DRSASB Drug Retailers14

• HC-DR-000.ANumber of pharmacy locationsin reports →
• HC-DR-000.BSquare metres Total area of retail space (m²)in reports →
• HC-DR-000.CNumber, Number of prescriptions filled, percentage for controlled substances (%)in reports →
• HC-DR-000.DNumber of pharmacists6in reports →
• HC-DR-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• HC-DR-230a.1Description of policies and practices to secure customers’ personal health data records and other personal datain reports →
• HC-DR-230a.2(1) Number of data breaches, (2) percentage involving (a) personal data only and (b) personal health data, (3) number of customers affected in each category, (a) personal data only and (b) personal health datain reports →
• HC-DR-230a.3Total amount of monetary losses as a result of legal proceedings associated with data security and privacyin reports →
• HC-DR-250a.1Description of efforts to reduce the occurrence of compromised drugs within the supply chainin reports →
• HC-DR-250a.2(1) Number of drug recalls issued, (2) total units recalled and (3) percentage for private-label productsin reports →
• HC-DR-260a.2Total amount of monetary losses as a result of legal proceedings associated with controlled substancesin reports →
• HC-DR-260b.1First fill adherence ratein reports →
• HC-DR-260b.2Description of policies and practices to prevent prescription dispensing errorsin reports →
• HC-DR-260b.3Total amount of monetary losses as a result of legal proceedings associated with prescription dispensing errorsin reports →

SASB-HC-DYSASB Health Care Delivery21

• HC-DY-000.ANumber of (1) facilities and (2) beds, by typein reports →
• HC-DY-000.BNumber of (1) inpatient admissions and (2) outpatient visitsin reports →
• HC-DY-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• HC-DY-150a.1Total amount of medical waste: percentage (a) incinerated, (b) recycled or treated and (c) landfilledin reports →
• HC-DY-150a.2Total amount of: (1) hazardous and (2) non-hazardous pharmaceutical waste, percentage (a) incinerated, (b) recycled or treated and (c) landfilledin reports →
• HC-DY-230a.2Description of policies and practices to secure customers’ personal health data records and other personal datain reports →
• HC-DY-230a.3(1) Number of data breaches, (2) percentage involving (a) personal data only and (b) personal health data, (3) number of customers affected in each category, (a) personal data only and (b) personal health datain reports →
• HC-DY-230a.4Total amount of monetary losses as a result of legal proceedings associated with data security and privacyin reports →
• HC-DY-240a.1Discussion of strategy to manage the mix of patient insurance statusin reports →
• HC-DY-250a.2Number of serious reportable eventsin reports →
• HC-DY-250a.3Hospital-acquired condition rates per hospitalin reports →
• HC-DY-250a.6Number of (1) unplanned and (2) total readmissions per hospitalin reports →
• HC-DY-260a.1Description of policies and practices to manage the number of prescriptions issued for controlled substancesin reports →
• HC-DY-270a.1Description of policies or initiatives to ensure that patients are adequately informed about price before undergoing a procedurein reports →
• HC-DY-270a.2Discussion of how pricing information for services is made publicly availablein reports →
• HC-DY-270a.3Number of the entity’s 25 most common services for which pricing information is publicly available, percentage of total services performed (by volume) that these representin reports →
• HC-DY-320a.1Total recordable incident rate (TRIR) for (a) direct employees and (b) contract employeesin reports →
• HC-DY-330a.1(1) Voluntary and (2) involuntary turnover rate for: (a) physicians, (b) non-physician health care practitioners, and (c) all other employeesin reports →
• HC-DY-330a.2Description of talent recruitment and retention efforts for health care practitionersin reports →
• HC-DY-450a.1Description of policies and practices to address: (1) the physical risks because of an increased frequency and intensity of extreme weather events, (2) changes in the morbidity and mortality rates of illnesses and diseases associated with climate change and (3) emergency preparedness and responsein reports →
• HC-DY-510a.1Total amount of monetary losses as a result of legal proceedings associated with medical fraudin reports →

SASB-HC-MCSASB Managed Care13

• HC-MC-000.ANumber of enrollees by plan typein reports →
• HC-MC-230a.1Description of policies and practices to secure customers’ personal health data records and other personal datain reports →
• HC-MC-230a.2(1) Number of data breaches, (2) percentage involving (a) personal data only and (b) personal health data, (3) number of customers affected in each category, (a) personal data only and (b) personal health datain reports →
• HC-MC-230a.3Total amount of monetary losses as a result of legal proceedings associated with data security and privacyin reports →
• HC-MC-240a.1Percentage of total health care insurance premiums spent directly on medical claims and efforts to improve the quality of carein reports →
• HC-MC-240a.4Description of policies and practices regarding customer access to coveragein reports →
• HC-MC-250a.2Enrolee retention rate by plan typein reports →
• HC-MC-250a.3Percentage of claims denied that were appealed by customers and ultimately reversedin reports →
• HC-MC-250a.4Plan enrolee grievance ratein reports →
• HC-MC-250a.5Description of plan performance and ratings for offered plan types, by regionin reports →
• HC-MC-260a.1Percentage of enrolees in wellness programs by type: (1) diet and nutrition, (2) exercise, (3) stress management, (4) mental health, (5) smoking or alcohol cessation, or (6) otherin reports →
• HC-MC-260a.4Discussion of initiatives and programmes to maintain and improve enrolee healthin reports →
• HC-MC-450a.1Discussion of the strategy to address the effects of climate change on business operations and how specific risks presented by changes in the geographical incidence, morbidity and mortality of illnesses and diseases are incorporated into risk modelsin reports →

SASB-HC-MSSASB Medical Equipment & Supplies16

• HC-MS-000.ANumber of units sold by product categoryin reports →
• HC-MS-240a.2Description of how price information for each product is disclosed to customers or to their agentsin reports →
• HC-MS-240a.3Percentage change in: (1) weighted average list price and (2) weighted average net price across product portfolio compared to previous reporting periodin reports →
• HC-MS-250a.1(1) Number of recalls issued, (2) total units recalledin reports →
• HC-MS-250a.2Products listed in any public medical product safety or adverse event alert databasein reports →
• HC-MS-250a.3Number of fatalities associated with productsin reports →
• HC-MS-250a.4Number of enforcement actions taken in response to violations of good manufacturing practices (GMP) or equivalent standards, by typein reports →
• HC-MS-270a.1Total amount of monetary losses as a result of legal proceedings associated with false marketing claimsin reports →
• HC-MS-270a.2Description of code of ethics governing promotion of off-label use of productsin reports →
• HC-MS-410a.1Discussion of process to assess and manage environmental and human health considerations associated with chemicals in products, and meet demand for sustainable productsin reports →
• HC-MS-410a.2Total amount of products accepted for take-back and reused, recycled or donated, broken down by: (1) devices and equipment and (2) suppliesin reports →
• HC-MS-430a.1Percentage of (1) entity’s facilities and (2) Tier 1 suppliers’ facilities participating in third-party audit programmes for manufacturing and product qualityin reports →
• HC-MS-430a.2Description of efforts to maintain traceability within the distribution chainin reports →
• HC-MS-430a.3Description of the management of risks associated with the use of critical materialsin reports →
• HC-MS-510a.1Total amount of monetary losses as a result of legal proceedings associated with bribery or corruptionin reports →
• HC-MS-510a.2Description of code of ethics governing interactions with health care professionalsin reports →

SASB-IF-ENSASB Engineering & Construction Services16

• IF-EN-000.ANumber of active projects4in reports →
• IF-EN-000.BNumber of commissioned projects5in reports →
• IF-EN-000.CPresentation Total backlog6 currencyin reports →
• IF-EN-160a.1Number of incidents of non-compliance with environmental permits, standards and regulationsin reports →
• IF-EN-160a.2Discussion of processes to assess and manage environmental risks associated with project design, siting and constructionin reports →
• IF-EN-250a.1Amount of defect- and safety-related rework costsin reports →
• IF-EN-250a.2Total amount of monetary losses as a result of legal proceedings associated with defect- and safety-related incidentsin reports →
• IF-EN-320a.1(1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) contract employeesin reports →
• IF-EN-410a.1Number of (1) commissioned projects certified to a third-party multi- attribute sustainability standard and (2) active projects seeking such certificationin reports →
• IF-EN-410a.2Discussion of process to incorporate operational-phase energy and water efficiency considerations into project planning and designin reports →
• IF-EN-410b.1Amount of backlog for (1) hydrocarbon-related projects and (2) renewable energy projectsin reports →
• IF-EN-410b.2Amount of backlog cancellations associated with hydrocarbon- related projectsin reports →
• IF-EN-410b.3Amount of backlog for non-energy projects associated with climate change mitigationin reports →
• IF-EN-510a.1(1) Number of active projects and (2) backlog in countries that have the 20 lowest rankings in Transparency International’s Corruption Perception Indexin reports →
• IF-EN-510a.2Total amount of monetary losses as a result of legal proceedings associated with charges of (1) bribery or corruption and (2) anti-competitive practicesin reports →
• IF-EN-510a.3Description of policies and practices for prevention of (1) bribery and corruption, and (2) anti-competitive behaviour in the project bidding processesin reports →

SASB-IF-EUSASB Electric Utilities & Power Generators24

• IF-EU-000.ANumber of: (1) residential, (2) commercial, and (3) industrial customers served5in reports →
• IF-EU-000.BTotal electricity delivered to: (1) residential, (2) commercial, Megawatt (3) industrial, (4) all other retail customers, and hours (MWh) (5) wholesale customersin reports →
• IF-EU-000.CKilometres Length of transmission and distribution lines6 (km)in reports →
• IF-EU-000.DMegawatt Total electricity generated, percentage by major energy hours (MWh), source, percentage in regulated markets7 Percentage (%)in reports →
• IF-EU-000.EMegawatt Total wholesale electricity purchased8 hours (MWh)in reports →
• IF-EU-110a.1(1) Gross global Scope 1 emissions, percentage covered under (2) emissions-limiting regulations and (3) emissions-reporting regulationsin reports →
• IF-EU-110a.2Greenhouse gas (GHG) emissions associated with power deliveriesin reports →
• IF-EU-110a.3Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targetsin reports →
• IF-EU-120a.1Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, (3) particulate matter (PM10), (4) lead (Pb), and (5) mercury (Hg); percentage of each in or near areas of dense populationin reports →
• IF-EU-140a.1(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• IF-EU-140a.2Number of incidents of non-compliance associated with water quality permits, standards and regulationsin reports →
• IF-EU-140a.3Description of water management risks and discussion of strategies and practices to mitigate those risksin reports →
• IF-EU-150a.1(1) Amount of coal combustion products (CCPs) generated, (2) percentage recycledin reports →
• IF-EU-150a.3Description of coal combustion products (CCPs) management policies and procedures for active and inactive operationsin reports →
• IF-EU-240a.1Average retail electric rate for (1) residential, (2) commercial, and (3) industrial customersin reports →
• IF-EU-240a.3(1) Number of residential customer electric disconnections for non- payment, (2) percentage reconnected within 30 daysin reports →
• IF-EU-240a.4Discussion of impact of external factors on customer affordability of electricity, including the economic conditions of the service territoryin reports →
• IF-EU-320a.1(1) Total recordable incident rate (TRIR), (2) fatality rate, and (3) near miss frequency rate (NMFR) for (a) direct employees and (b) contract employeesin reports →
• IF-EU-420a.2Percentage of electric load served by smart grid technologyin reports →
• IF-EU-420a.3Customer electricity savings from efficiency measures, by marketin reports →
• IF-EU-540a.1Total number of nuclear power units, broken down by results of most recent independent safety reviewin reports →
• IF-EU-540a.2Description of efforts to manage nuclear safety and emergency preparednessin reports →
• IF-EU-550a.1Number of incidents of non-compliance with physical or cybersecurity standards or regulationsin reports →
• IF-EU-550a.2(1) System Average Interruption Duration Index (SAIDI), (2) System Average Interruption Frequency Index (SAIFI), and (3) Customer Average Interruption Duration Index (CAIDI), inclusive of major event daysin reports →

SASB-IF-GUSASB Gas Utilities & Distributors11

• IF-GU-000.ANumber of: (1) residential, (2) commercial, and (3) industrial customers served4in reports →
• IF-GU-000.BAmount of natural gas delivered to: (1) residential Million British customers, (2) commercial customers, (3) industrial customers, and (4) transferred to a third party5 (MMBtu)in reports →
• IF-GU-000.CLength of gas (1) transmission and (2) distribution Kilometres pipelines6 (km)in reports →
• IF-GU-240a.1Average retail gas rate for (1) residential, (2) commercial, (3) industrial customers, and (4) transportation services onlyin reports →
• IF-GU-240a.3(1) Number of residential customer gas disconnections for non- payment, (2) percentage reconnected within 30 daysin reports →
• IF-GU-240a.4Discussion of impact of external factors on customer affordability of gas, including the economic conditions of the service territoryin reports →
• IF-GU-420a.2Customer gas savings from efficiency measures, by marketin reports →
• IF-GU-540a.1Number of (1) reportable pipeline incidents, (2) corrective actions received and (3) violations of pipeline safety statutesin reports →
• IF-GU-540a.2Percentage of distribution pipeline that is (1) cast or wrought iron and (2) unprotected steelin reports →
• IF-GU-540a.3Percentage of gas (1) transmission and (2) distribution pipelines inspectedin reports →
• IF-GU-540a.4Description of efforts to manage the integrity of gas delivery infrastructure, including risks related to safety and emissionsin reports →

SASB-IF-HBSASB Home Builders17

• IF-HB-000.ANumber of controlled lots2in reports →
• IF-HB-000.BNumber of homes delivered3in reports →
• IF-HB-000.CNumber of active selling communities4in reports →
• IF-HB-160a.1Number of (1) lots and (2) homes delivered on redevelopment sitesin reports →
• IF-HB-160a.2Number of (1) lots and (2) homes delivered in regions with High or Extremely High Baseline Water Stressin reports →
• IF-HB-160a.3Total amount of monetary losses as a result of legal proceedings associated with environmental regulationsin reports →
• IF-HB-160a.4Discussion of process to integrate environmental considerations into site selection, site design and site development and constructionin reports →
• IF-HB-320a.1(1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) contract employeesin reports →
• IF-HB-410a.1(1) Number of homes that obtained a certified residential energy efficiency rating and (2) average ratingin reports →
• IF-HB-410a.2Percentage of installed water fixtures certified to a water efficiency standardin reports →
• IF-HB-410a.3Number of homes delivered certified to a third-party multi-attribute green building standardin reports →
• IF-HB-410a.4Description of risks and opportunities related to incorporating resource efficiency into home design, and how benefits are communicated to customersin reports →
• IF-HB-410b.1Description of how proximity and access to infrastructure, services, and economic centres affect site selection and development decisionsin reports →
• IF-HB-410b.2Number of (1) lots and (2) homes delivered on infill sitesin reports →
• IF-HB-410b.3(1) Number of homes delivered in compact developments and (2) average densityin reports →
• IF-HB-420a.1Number of lots located in 100-year flood zonesin reports →
• IF-HB-420a.2Description of climate change risk exposure analysis, degree of systematic portfolio exposure, and strategies for mitigating risksin reports →

SASB-IF-RESASB Real Estate18

• IF-RE-000.ANumber of assets, by property sector1in reports →
• IF-RE-000.BSquare metres Leasable floor area, by property sector2 (m²)in reports →
• IF-RE-000.CPercentage (%) Percentage of indirectly managed assets, by property sector3 by floor areain reports →
• IF-RE-000.DAverage occupancy rate, by property sector4in reports →
• IF-RE-130a.1Energy consumption data coverage as a percentage of total floor area, by property sectorin reports →
• IF-RE-130a.2(1) Total energy consumed by portfolio area with data coverage, (2) percentage grid electricity and (3) percentage renewable, by property sectorin reports →
• IF-RE-130a.3Like-for-like percentage change in energy consumption for the portfolio area with data coverage, by property sectorin reports →
• IF-RE-130a.4Percentage of eligible portfolio that (1) has an energy rating and (2) is certified to ENERGY STAR, by property sectorin reports →
• IF-RE-130a.5Description of how building energy management considerations are integrated into property investment analysis and operational strategyin reports →
• IF-RE-140a.1Water withdrawal data coverage as a percentage of (1) total floor area and (2) floor area in regions with High or Extremely High Baseline Water Stress, by property sectorin reports →
• IF-RE-140a.2(1) Total water withdrawn by portfolio area with data coverage and (2) percentage in regions with High or Extremely High Baseline Water Stress, by property sectorin reports →
• IF-RE-140a.3Like-for-like percentage change in water withdrawn for portfolio area with data coverage, by property sectorin reports →
• IF-RE-140a.4Description of water management risks and discussion of strategies and practices to mitigate those risksin reports →
• IF-RE-410a.1(1) Percentage of new leases that contain a cost recovery clause for resource efficiency-related capital improvements and (2) associated leased floor area, by property sectorin reports →
• IF-RE-410a.2Percentage of tenants that are separately metered or submetered for (1) grid electricity consumption and (2) water withdrawals, by property sectorin reports →
• IF-RE-410a.3Discussion of approach to measuring, incentivising and improving sustainability impacts of tenantsin reports →
• IF-RE-450a.1Area of properties located in 100-year flood zones, by property sectorin reports →
• IF-RE-450a.2Description of climate change risk exposure analysis, degree of systematic portfolio exposure, and strategies for mitigating risksin reports →

SASB-IF-RSSASB Real Estate Services11

• IF-RS-000.ANumber of property management clients, categorised by: (1) tenants and (2) real estate ownersin reports →
• IF-RS-000.BFloor area under management with owner operational Square metres control5 (m²)in reports →
• IF-RS-000.CNumber of buildings under management with owner operational control6in reports →
• IF-RS-000.DNumber of leases transacted, categorised by: (1) tenants and (2) real estate owners7in reports →
• IF-RS-000.ENumber of appraisals providedin reports →
• IF-RS-410a.1Revenue from energy and sustainability servicesin reports →
• IF-RS-410a.2(1) Floor area and (2) number of buildings under management provided with energy and sustainability servicesin reports →
• IF-RS-410a.3(1) Floor area and (2) number of buildings under management that obtained an energy ratingin reports →
• IF-RS-510a.1Brokerage revenue from dual agency transactionsin reports →
• IF-RS-510a.2Revenue from transactions associated with appraisal servicesin reports →
• IF-RS-510a.3Total amount of monetary losses as a result of legal proceedings associated with professional integrity, including duty of carein reports →

SASB-IF-WMSASB Waste Management23

• IF-WM-000.ANumber of customers by category: (1) municipal, (2) commercial, (3) industrial, (4) residential, and (5) other2in reports →
• IF-WM-000.BVehicle fleet sizein reports →
• IF-WM-000.CNumber of: (1) landfills, (2) transfer stations, (3) recycling centres, (4) composting centres, (5) incinerators, and (6) all other facilities3in reports →
• IF-WM-000.DTotal amount of materials managed, by customer category: Metric tonnes (1) municipal, (2) commercial, (3) industrial, (4) residential, (t) and (5) other4in reports →
• IF-WM-110a.1(1) Gross global Scope 1 emissions, percentage covered under (2) emissions-limiting regulations and (3) emissions-reporting regulationsin reports →
• IF-WM-110a.2(1) Total landfill gas generated, (2) percentage flared and (3) percentage used for energyin reports →
• IF-WM-110a.3Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targetsin reports →
• IF-WM-110b.1(1) Fleet fuel consumed, (2) percentage natural gas and (3) percentage renewablein reports →
• IF-WM-110b.2Percentage of alternative fuel vehicles in fleetin reports →
• IF-WM-120a.1Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, (3) volatile organic compounds (VOCs), and (4) hazardous air pollutants (HAPs)in reports →
• IF-WM-120a.2Number of facilities in or near areas of dense populationin reports →
• IF-WM-120a.3Number of incidents of non-compliance associated with air quality permits, standards, and regulationsin reports →
• IF-WM-150a.1(1) Total Toxic Release Inventory (TRI) releases, (2) percentage released to waterin reports →
• IF-WM-150a.2Number of corrective actions implemented for landfill releasesin reports →
• IF-WM-150a.3Number of incidents of non-compliance associated with environmental impactsin reports →
• IF-WM-310a.1Percentage of active workforce employed under collective agreementsin reports →
• IF-WM-310a.2(1) Number of work stoppages and (2) total days idlein reports →
• IF-WM-320a.1(1) Total recordable incident rate (TRIR), (2) fatality rate, and (3) near miss frequency rate (NMFR) for (a) direct employees and (b) contract employeesin reports →
• IF-WM-320a.3Number of road accidents and incidentsin reports →
• IF-WM-420a.1(1) Amount of waste incinerated, (2) percentage hazardous, (3) percentage used for energy recoveryin reports →
• IF-WM-420a.2Percentage of customers receiving (1) recycling and (2) composting services, by customer typein reports →
• IF-WM-420a.3Amount of material (1) recycled, (2) composted, and (3) processed as waste-to-energyin reports →
• IF-WM-420a.4(1) Amount of electronic waste collected, (2) percentage recovered through recyclingin reports →

SASB-IF-WUSASB Water Utilities & Services24

• IF-WU-000.ANumber of: (1) residential, (2) commercial, and (3) industrial customers served, by service provided6in reports →
• IF-WU-000.BCubic metres Total water sourced, percentage by source type7 Percentage (%)in reports →
• IF-WU-000.CThousand Total water delivered to: (1) residential, (2) commercial, (3) industrial, and (4) all other customers8 (m³)in reports →
• IF-WU-000.DAverage volume of wastewater treated per day, by Cubic metres (1) sanitary sewer, (2) stormwater, and (3) combined sewer (m³) per dayin reports →
• IF-WU-000.EKilometres Length of (1) water mains and (2) sewer pipe (km)in reports →
• IF-WU-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• IF-WU-140a.1Water main replacement ratein reports →
• IF-WU-140a.2Volume of non-revenue real water lossesin reports →
• IF-WU-140b.1Number of incidents of non-compliance associated with water effluent quality permits, standards, and regulationsin reports →
• IF-WU-140b.2Discussion of strategies to manage effluents of emerging concernin reports →
• IF-WU-240a.1Average retail water rate for (1) residential, (2) commercial, and (3) industrial customersin reports →
• IF-WU-240a.3(1) Number of residential customer water disconnections for non- payment, (2) percentage reconnected within 30 daysin reports →
• IF-WU-240a.4Discussion of impact of external factors on customer affordability of water, including the economic conditions of the service territoryin reports →
• IF-WU-250a.1Number of incidents of non-compliance associated with drinking water quality standards and regulationsin reports →
• IF-WU-250a.2Discussion of strategies to manage drinking water contaminants of emerging concernin reports →
• IF-WU-420a.1Percentage of water utility revenue from rate structures designed to promote conservation and revenue resiliencein reports →
• IF-WU-420a.2Customer water savings from efficiency measures, by marketin reports →
• IF-WU-440a.1Total water sourced from regions with High or Extremely High Baseline Water Stress; percentage purchased from a third partyin reports →
• IF-WU-440a.2Volume of recycled water delivered to customersin reports →
• IF-WU-440a.3Discussion of strategies to manage risks associated with the quality and availability of water resourcesin reports →
• IF-WU-450a.1Wastewater treatment capacity located in 100-year flood zonesin reports →
• IF-WU-450a.2(1) Number and (2) volume of sanitary sewer overflows (SSO) and (3) percentage of volume recoveredin reports →
• IF-WU-450a.3(1) Number of unplanned service disruptions and (2) customers affected, each by duration categoryin reports →
• IF-WU-450a.4Description of efforts to identify and manage risks and opportunities related to the impact of climate change on distribution and wastewater infrastructurein reports →

SASB-RR-BISASB Biofuels14

• RR-BI-000.AMillions of litres Biofuel production capacity (ML)in reports →
• RR-BI-000.BProduction of: (1) renewable fuel, (2) advanced biofuel, (3) Millions of litres biodiesel, and (4) cellulosic biofuel (ML)in reports →
• RR-BI-000.CMetric tonnes Amount of feedstock consumed in production2 (t)in reports →
• RR-BI-120a.1Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, (3) volatile organic compounds (VOCs), (4) particulate matter (PM10), and (5) hazardous air pollutants (HAPs)in reports →
• RR-BI-120a.2Number of incidents of non-compliance associated with air quality permits, standards, and regulationsin reports →
• RR-BI-140a.1(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• RR-BI-140a.2Description of water management risks and discussion of strategies and practices to mitigate those risksin reports →
• RR-BI-140a.3Number of incidents of non-compliance associated with water quality permits, standards and regulationsin reports →
• RR-BI-410a.1Lifecycle greenhouse gas (GHG) emissions, by biofuel typein reports →
• RR-BI-430a.1Discussion of strategy to manage risks associated with environmental impacts of feedstock productionin reports →
• RR-BI-430a.2Percentage of biofuel production third-party certified to an environmental sustainability standardin reports →
• RR-BI-530a.1Amount of subsidies received through government programmesin reports →
• RR-BI-530a.2Discussion of corporate positions related to government regulations or policy proposals that address environmental and social factors affecting the industryin reports →
• RR-BI-540a.1Process Safety Incidents Count (PSIC), Process Safety Total Incident Rate (PSTIR), and Process Safety Incident Severity Rate (PSISR)in reports →

SASB-RR-FCSASB Fuel Cells & Industrial Batteries15

• RR-FC-000.ANumber of units soldin reports →
• RR-FC-000.BMegawatt- Total storage capacity of batteries sold hours (MWh)in reports →
• RR-FC-000.CMegawatt- Total energy production capacity of fuel cells sold hours (MWh)in reports →
• RR-FC-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• RR-FC-320a.1(1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) contract employeesin reports →
• RR-FC-320a.2Description of efforts to assess, monitor, and reduce exposure of workforce to human health hazardsin reports →
• RR-FC-410a.1Average storage capacity of batteries, by product application and technology typein reports →
• RR-FC-410a.2Average energy efficiency of fuel cells as (1) electrical efficiency and (2) thermal efficiency, by product application and technology typein reports →
• RR-FC-410a.3Average battery efficiency as coulombic efficiency, by product application and technology typein reports →
• RR-FC-410a.4Average operating lifetime of fuel cells, by product application and technology typein reports →
• RR-FC-410a.5Average operating lifetime of batteries, by product application and technology typein reports →
• RR-FC-410b.1Percentage of products sold that are recyclable or reusablein reports →
• RR-FC-410b.2(1) Weight of end-of-life material recovered, (2) percentage recycledin reports →
• RR-FC-410b.3Description of approach to manage use, reclamation, and disposal of hazardous materialsin reports →
• RR-FC-440a.1Description of the management of risks associated with the use of critical materialsin reports →

SASB-RR-FMSASB Forestry Management10

• RR-FM-000.AArea of forestland owned, leased, or managed by the entityin reports →
• RR-FM-000.BCubic metres Aggregate standing timber inventory2 (m³)in reports →
• RR-FM-000.CCubic metres Timber harvest volume3 (m³)in reports →
• RR-FM-160a.1Area of forestland certified to a third-party forest management standard, percentage certified to each standardin reports →
• RR-FM-160a.2Area of forestland with protected conservation statusin reports →
• RR-FM-160a.3Area of forestland in endangered species habitatin reports →
• RR-FM-160a.4Description of approach to optimising opportunities from ecosystem services provided by forestlandsin reports →
• RR-FM-210a.1Area of forestland in indigenous landin reports →
• RR-FM-210a.2Description of engagement processes and due diligence practices with respect to human rights, indigenous rights, and the local communityin reports →
• RR-FM-450a.1Description of strategy to manage opportunities for and risks to forest management and timber production presented by climate changein reports →

SASB-RR-PPSASB Pulp & Paper Products11

• RR-PP-000.AAir-dried metric Pulp production tonnes (t)in reports →
• RR-PP-000.BAir-dried metric Paper production tonnes (t)in reports →
• RR-PP-000.CMetric tonnes Total wood fibre sourced4 (t)in reports →
• RR-PP-110a.1Gross global Scope 1 emissionsin reports →
• RR-PP-110a.2Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targetsin reports →
• RR-PP-120a.1Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SO2, (3) volatile organic compounds (VOCs), (4) particulate matter (PM), and (5) hazardous air pollutants (HAPs)in reports →
• RR-PP-130a.1(1) Total energy consumed, (2) percentage grid electricity, (3) percentage from biomass, (4) percentage from other renewable energy and (5) total self-generated energyin reports →
• RR-PP-140a.1(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• RR-PP-140a.2Description of water management risks and discussion of strategies and practices to mitigate those risksin reports →
• RR-PP-430a.1Percentage of wood fibre sourced from (1) third-party certified forestlands and percentage to each standard and (2) meeting other fibre sourcing standards and percentage to each standardin reports →
• RR-PP-430a.2Amount of recycled and recovered fibre procuredin reports →

SASB-RR-STSASB Solar Technology & Project Developers18

• RR-ST-000.AMegawatts Total capacity of photovoltaic (PV) solar modules produced (MW)in reports →
• RR-ST-000.BMegawatts Total capacity of completed solar energy systems4 (MW)in reports →
• RR-ST-000.CPresentation Total project development assets5 currencyin reports →
• RR-ST-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• RR-ST-140a.1(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• RR-ST-140a.2Description of water management risks and discussion of strategies and practices to mitigate those risksin reports →
• RR-ST-150a.1(1) Amount of hazardous waste generated, (2) percentage recycledin reports →
• RR-ST-150a.2(1) Number and aggregate quantity of reportable spills, (2) quantity recoveredin reports →
• RR-ST-160a.1(1) Number and (2) duration of project delays related to ecological impactsin reports →
• RR-ST-160a.2Description of efforts in solar energy system project development to address community and ecological impactsin reports →
• RR-ST-410a.1Description of risks associated with integration of solar energy into existing energy infrastructure and discussion of efforts to manage those risksin reports →
• RR-ST-410a.2Description of risks and opportunities associated with energy policy and its effect on the integration of solar energy into existing energy infrastructurein reports →
• RR-ST-410b.1Percentage of products sold that are recyclable or reusablein reports →
• RR-ST-410b.2(1) Weight of end-of-life material recovered, (2) percentage recycledin reports →
• RR-ST-410b.3Percentage of products by revenue that contain IEC 62474 declarable substances, arsenic compounds, antimony compounds, or beryllium compoundsin reports →
• RR-ST-410b.4Description of approach and strategies to design products for high- value recyclingin reports →
• RR-ST-440a.1Description of the management of risks associated with the use of critical materialsin reports →
• RR-ST-440a.2Description of the management of environmental risks associated with the polysilicon supply chainin reports →

SASB-RR-WTSASB Wind Technology & Project Developers12

• RR-WT-000.ANumber of delivered wind turbines, by wind turbine class1in reports →
• RR-WT-000.BAggregate capacity of delivered wind turbines, by wind Megawatts turbine class2 (MW)in reports →
• RR-WT-000.CPresentation Amount of turbine backlog3 currencyin reports →
• RR-WT-000.DMegawatts Aggregate capacity of turbine backlog4 (MW)in reports →
• RR-WT-320a.1(1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) contract employeesin reports →
• RR-WT-410a.1Average A-weighted sound power level of wind turbines, by wind turbine classin reports →
• RR-WT-410a.2Backlog cancellations associated with community or ecological impactsin reports →
• RR-WT-410a.3Description of efforts to address ecological and community impacts of wind energy production through turbine designin reports →
• RR-WT-440a.1Description of the management of risks associated with the use of critical materialsin reports →
• RR-WT-440b.1Top five materials consumed, by weightin reports →
• RR-WT-440b.2Average top head mass per turbine capacity, by wind turbine classin reports →
• RR-WT-440b.3Description of approach to optimise materials efficiency of wind turbine designin reports →

SASB-RT-AESASB Aerospace & Defence17

• RT-AE-000.AProduction by reportable segment7in reports →
• RT-AE-000.BNumber of employeesin reports →
• RT-AE-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• RT-AE-150a.1(1) Amount of hazardous waste generated, (2) percentage recycledin reports →
• RT-AE-150a.2(1) Number and aggregate quantity of reportable spills, (2) quantity recoveredin reports →
• RT-AE-230a.1(1) Number of data breaches, (2) percentage involving confidential informationin reports →
• RT-AE-230a.2Description of approach to identifying and addressing data security risks in (1) entity operations and (2) productsin reports →
• RT-AE-250a.1(1) Number of recalls issued, (2) total units recalledin reports →
• RT-AE-250a.2(1) Number of counterfeit parts detected, (2) percentage avoidedin reports →
• RT-AE-250a.3(1) Number of Airworthiness Directives received, (2) total units affectedin reports →
• RT-AE-250a.4Total amount of monetary losses as a result of legal proceedings associated with product safetyin reports →
• RT-AE-410a.1Revenue from alternative energy-related productsin reports →
• RT-AE-410a.2Description of approach and discussion of strategy to address fuel economy and greenhouse gas (GHG) emissions of productsin reports →
• RT-AE-440a.1Description of the management of risks associated with the use of critical materialsin reports →
• RT-AE-510a.1Total amount of monetary losses as a result of legal proceedings associated with incidents of corruption, bribery or illicit international tradein reports →
• RT-AE-510a.2Revenue from countries ranked in the 'E' or 'F' Band of Transparency International’s Government Defence Anti-Corruption Indexin reports →
• RT-AE-510a.3Discussion of processes to manage business ethics risks throughout the value chainin reports →

SASB-RT-CHSASB Chemicals19

• RT-CH-000.ACubic metres Production by reportable segment4 tonnes (t)in reports →
• RT-CH-110a.1Gross global Scope 1 emissions, percentage covered under emissions-limiting regulationsin reports →
• RT-CH-110a.2Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targetsin reports →
• RT-CH-120a.1Air emissions of the following pollutants: (1) NOX (excluding N2O), (2) SOX, (3) volatile organic compounds (VOCs), and (4) hazardous air pollutants (HAPs)in reports →
• RT-CH-130a.1(1) Total energy consumed, (2) percentage grid electricity, (3) percentage renewable and (4) total self-generated energyin reports →
• RT-CH-140a.1(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• RT-CH-140a.2Number of incidents of non-compliance associated with water quality permits, standards and regulationsin reports →
• RT-CH-140a.3Description of water management risks and discussion of strategies and practices to mitigate those risksin reports →
• RT-CH-150a.1(1) Amount of hazardous waste generated, (2) percentage recycledin reports →
• RT-CH-210a.1Discussion of engagement processes to manage risks and opportunities associated with community interestsin reports →
• RT-CH-320a.1(1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) contract employeesin reports →
• RT-CH-320a.2Description of efforts to assess, monitor, and reduce exposure of employees and contract workers to long-term (chronic) health risksin reports →
• RT-CH-410a.1Revenue from products designed for use-phase resource efficiencyin reports →
• RT-CH-410b.1(1) Percentage of products that contain Globally Harmonised System of Classification and Labelling of Chemicals (GHS) Category 1 and 2 Health and Environmental Hazardous Substances, (2) percentage of such products that have undergone a hazard assessmentin reports →
• RT-CH-410b.2Discussion of strategy to (1) manage chemicals of concern and (2) develop alternatives with reduced human or environmental impactin reports →
• RT-CH-410c.1Percentage of products by revenue that contain genetically modified organisms (GMOs)in reports →
• RT-CH-530a.1Discussion of corporate positions related to government regulations or policy proposals that address environmental and social factors affecting the industryin reports →
• RT-CH-540a.1Process Safety Incidents Count (PSIC), Process Safety Total Incident Rate (PSTIR), and Process Safety Incident Severity Rate (PSISR)in reports →
• RT-CH-540a.2Number of transport incidentsin reports →

SASB-RT-CPSASB Containers & Packaging18

• RT-CP-000.AMetric tonnes Amount of production, by substrate2 (t)in reports →
• RT-CP-000.BPercentage of production as: (1) paper/wood, (2) glass, Percentage (3) metal, and (4) plastic (%) by revenuein reports →
• RT-CP-000.CNumber of employeesin reports →
• RT-CP-110a.1Gross global Scope 1 emissions, percentage covered under emissions-limiting regulationsin reports →
• RT-CP-110a.2Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets and an analysis of performance against those targetsin reports →
• RT-CP-120a.1Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, (3) volatile organic compounds (VOCs), and (4) particulate matter (PM)in reports →
• RT-CP-130a.1(1) Total energy consumed, (2) percentage grid electricity, (3) percentage renewable and (4) total self-generated energyin reports →
• RT-CP-140a.1(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• RT-CP-140a.2Description of water management risks and discussion of strategies and practices to mitigate those risksin reports →
• RT-CP-140a.3Number of incidents of non-compliance associated with water quality permits, standards and regulationsin reports →
• RT-CP-150a.1Amount of hazardous waste generated, percentage recycledin reports →
• RT-CP-250a.1(1) Number of recalls issued, (2) total units recalledin reports →
• RT-CP-250a.2Discussion of process to identify and manage emerging materials and chemicals of concernin reports →
• RT-CP-410a.1Percentage of raw materials from: (1) recycled content, (2) renewable resources, and (3) renewable and recycled contentin reports →
• RT-CP-410a.2Revenue from products that are reusable, recyclable, or compostablein reports →
• RT-CP-410a.3Discussion of strategies to reduce the environmental impact of packaging throughout its lifecyclein reports →
• RT-CP-430a.1Total wood fibre procured; percentage from certified sourcesin reports →
• RT-CP-430a.2Total aluminium purchased; percentage from certified sourcesin reports →

SASB-RT-EESASB Electrical & Electronic Equipment14

• RT-EE-000.ANumber of units produced by product category7in reports →
• RT-EE-000.BNumber of employeesin reports →
• RT-EE-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• RT-EE-150a.1(1) Amount of hazardous waste generated, (2) percentage recycledin reports →
• RT-EE-150a.2(1) Number and aggregate quantity of reportable spills, (2) quantity recoveredin reports →
• RT-EE-250a.1(1) Number of recalls issued, (2) total units recalledin reports →
• RT-EE-250a.2Total amount of monetary losses as a result of legal proceedings associated with product safetyin reports →
• RT-EE-410a.1Percentage of products by revenue that contain IEC 62474 declarable substancesin reports →
• RT-EE-410a.2Percentage of eligible products, by revenue, certified to an energy efficiency certificationin reports →
• RT-EE-410a.3Revenue from renewable energy-related and energy efficiency- related productsin reports →
• RT-EE-440a.1Description of the management of risks associated with the use of critical materialsin reports →
• RT-EE-510a.1Description of policies and practices for prevention of: (1) corruption and bribery and (2) anti-competitive behaviourin reports →
• RT-EE-510a.2Total amount of monetary losses as a result of legal proceedings associated with bribery or corruptionin reports →
• RT-EE-510a.3Total amount of monetary losses as a result of legal proceedings associated with anti-competitive behaviour regulationsin reports →

SASB-RT-IGSASB Industrial Machinery & Goods10

• RT-IG-000.ANumber of units produced by product category3in reports →
• RT-IG-000.BNumber of employeesin reports →
• RT-IG-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• RT-IG-320a.1(1) Total recordable incident rate (TRIR), (2) fatality rate, and (3) near miss frequency rate (NMFR) for (a) direct employees and (b) contract employeesin reports →
• RT-IG-410a.1Sales-weighted fleet fuel efficiency for medium- and heavy-duty vehiclesin reports →
• RT-IG-410a.2Sales-weighted fuel efficiency for non-road equipmentin reports →
• RT-IG-410a.3Sales-weighted fuel efficiency for stationary generatorsin reports →
• RT-IG-410a.4Sales-weighted emissions of (1) nitrogen oxides (NOx) and (2) particulate matter (PM) for: (a) marine diesel engines, (b) locomotive diesel engines, (c) on-road medium- and heavy-duty engines and (d) other non-road diesel enginesin reports →
• RT-IG-440a.1Description of the management of risks associated with the use of critical materialsin reports →
• RT-IG-440b.1Revenue from remanufactured products and remanufacturing servicesin reports →

SASB-SV-ADSASB Advertising & Marketing11

• SV-AD-000.AMedian reach of advertisements and marketing campaignsin reports →
• SV-AD-000.BNumber of exposures to advertisements or marketing campaignsin reports →
• SV-AD-000.CMedian frequency of exposuresin reports →
• SV-AD-000.DNumber of employeesin reports →
• SV-AD-220a.1Discussion of policies and practices relating to targeted advertising and consumer privacyin reports →
• SV-AD-220a.2Percentage of online advertising impressions that are targeted to custom audiencesin reports →
• SV-AD-220a.3Total amount of monetary losses as a result of legal proceedings associated with consumer privacyin reports →
• SV-AD-270a.1Total amount of monetary losses as a result of legal proceedings associated with false, deceptive or unfair advertisingin reports →
• SV-AD-270a.2Percentage of campaigns reviewed for adherence with a self- regulatory assessment procedure or equivalent, percentage of those in compliancein reports →
• SV-AD-270a.3Percentage of campaigns that promote alcohol or tobacco productsin reports →
• SV-AD-330a.1Percentage of (1) gender and (2) diversity group representation for (a) executive management, (b) non-executive management, (c) professionals, and (d) all other employeesin reports →

SASB-SV-CASASB Casinos & Gaming11

• SV-CA-000.ANumber of tablesin reports →
• SV-CA-000.BNumber of slotsin reports →
• SV-CA-000.CNumber of active online gaming customers2in reports →
• SV-CA-000.DSquare metres Total area of gaming floor (m²)in reports →
• SV-CA-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• SV-CA-260a.1Percentage of gaming facilities that implement the Responsible Gambling Standards and Criteria for Venuesin reports →
• SV-CA-260a.2Percentage of online gaming operations that implement the Responsible Gambling Council (RGC) Standards and Criteria for iGamingin reports →
• SV-CA-320a.1Percentage of gaming floor where smoking is allowedin reports →
• SV-CA-320a.2Percentage of gaming staff who work in areas where smoking is allowedin reports →
• SV-CA-510a.1Description of anti-money laundering policies and practicesin reports →
• SV-CA-510a.2Total amount of monetary losses as a result of legal proceedings associated with money launderingin reports →

SASB-SV-EDSASB Education15

• SV-ED-000.ANumber of students enrolled4in reports →
• SV-ED-000.BNumber of applications received for enrollmentin reports →
• SV-ED-000.CNumber, Average registered credits per student, percentage online (%)in reports →
• SV-ED-000.DNumber of: (1) teaching staff and (2) all other staff5in reports →
• SV-ED-230a.1Description of approach to identifying and addressing data security risksin reports →
• SV-ED-230a.2Description of policies and practices relating to collection, usage, and retention of student informationin reports →
• SV-ED-230a.3(1) Number of data breaches, (2) percentage that are personal data breaches, (3) number of students affectedin reports →
• SV-ED-260a.1Graduation ratein reports →
• SV-ED-260a.2On-time completion ratein reports →
• SV-ED-260a.3Job placement ratein reports →
• SV-ED-260a.6Description of policies relating to student indebtedness and programme loan defaultsin reports →
• SV-ED-270a.1(1) Description of policies to ensure disclosure of key performance statistics to prospective students in advance of collecting any fees and (2) discussion of outcomesin reports →
• SV-ED-270a.2Total amount of monetary losses as a result of legal proceedings associated with advertising, marketing, and mandatory disclosuresin reports →
• SV-ED-270a.3(1) Instruction and student services expenses and (2) marketing and recruiting expensesin reports →
• SV-ED-270a.4Revenue from: (1) government-funded student aid and (2) private student loansin reports →

SASB-SV-HLSASB Hotels & Lodging13

• SV-HL-000.ANumber of available room-nightsin reports →
• SV-HL-000.BAverage occupancy rate2in reports →
• SV-HL-000.CSquare metres Total area of lodging facilities3 (m²)in reports →
• SV-HL-000.DNumber, Number of lodging facilities and the percentage that are: (1) managed, (2) owned and leased, (3) franchised (%)in reports →
• SV-HL-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• SV-HL-140a.1(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• SV-HL-160a.1Number of lodging facilities located in or near areas of protected conservation status or endangered species habitatin reports →
• SV-HL-160a.2Description of environmental management policies and practices to preserve ecosystem servicesin reports →
• SV-HL-310a.1(1) Voluntary and (2) involuntary turnover rate for lodging facility employeesin reports →
• SV-HL-310a.2Total amount of monetary losses as a result of legal proceedings associated with labour law violationsin reports →
• SV-HL-310a.3(1) Average hourly wage and (2) percentage of lodging facility employees earning minimum wage, by regionin reports →
• SV-HL-310a.4Description of policies and programmes to prevent worker harassmentin reports →
• SV-HL-450a.1Number of lodging facilities located in 100-year flood zonesin reports →

SASB-SV-LFSASB Leisure Facilities6

• SV-LF-000.AAttendance2in reports →
• SV-LF-000.BNumber of customer-days3in reports →
• SV-LF-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• SV-LF-250a.1(1) Fatality rate and (2) injury rate for customersin reports →
• SV-LF-250a.2(1) Percentage of facilities inspected for safety, (2) percentage of facilities that failed inspectionin reports →
• SV-LF-320a.1(1) Total recordable incident rate (TRIR) and (2) near miss frequency rate (NMFR) for (a) direct employees and (b) contract employeesin reports →

SASB-SV-MESASB Media & Entertainment8

• SV-ME-000.Acable networks, and (4) circulation for magazines and newspapers3in reports →
• SV-ME-000.BTotal number of media productions and publications produced4in reports →
• SV-ME-260a.1Percentage of (1) gender and (2) diversity group representation for (a) executive management, (b) non-executive management, (c) professionals, and (d) all other employeesin reports →
• SV-ME-260a.2Description of policies and procedures for ensuring pluralism in news media contentin reports →
• SV-ME-270a.1Total amount of monetary losses as a result of legal proceedings associated with libel or slanderin reports →
• SV-ME-270a.2Revenue from embedded advertisingin reports →
• SV-ME-270a.3Description of approach for ensuring journalistic integrity of news programming related to: (1) truthfulness, accuracy, objectivity, fairness, and accountability, (2) independence of content or transparency of potential bias, and (3) protection of privacy and limitation of harmin reports →
• SV-ME-520a.1Description of approach to ensuring intellectual property (IP) protectionin reports →

SASB-SV-PSSASB Professional & Commercial Services10

• SV-PS-000.ANumber of employees by: (1) full-time and part-time, (2) temporary, and (3) contractin reports →
• SV-PS-000.BHours, Employee hours worked, percentage billable (%)in reports →
• SV-PS-230a.1Description of approach to identifying and addressing data security risksin reports →
• SV-PS-230a.2Description of policies and practices relating to collection, usage, and retention of customer informationin reports →
• SV-PS-230a.3(1) Number of data breaches, (2) percentage that (a) involve customers’ confidential business information and (b) are personal data breaches, (3) number of (a) customers and (b) individuals affectedin reports →
• SV-PS-330a.1Percentage of (1) gender and (2) diversity group representation for (a) executive management, (b) non-executive management, and (c) all other employeesin reports →
• SV-PS-330a.2(1) Voluntary and (2) involuntary turnover rate for employeesin reports →
• SV-PS-330a.3Employee engagement as a percentagein reports →
• SV-PS-510a.1Description of approach to ensuring professional integrityin reports →
• SV-PS-510a.2Total amount of monetary losses as a result of legal proceedings associated with professional integrityin reports →

SASB-TC-ESSASB Electronic Manufacturing Services & Original Design Manufacturing11

• TC-ES-000.ANumber of manufacturing facilitiesin reports →
• TC-ES-000.BSquare metres Area of manufacturing facilities (m²)in reports →
• TC-ES-000.CNumber of employeesin reports →
• TC-ES-140a.1(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• TC-ES-150a.1(1) Amount of hazardous waste from manufacturing, (2) percentage recycledin reports →
• TC-ES-310a.1(1) Number of work stoppages and (2) total days idlein reports →
• TC-ES-320a.1(1) Total recordable incident rate (TRIR) and (2) near miss frequency rate (NMFR) for (a) direct employees and (b) contract employeesin reports →
• TC-ES-320a.2Percentage of (1) entity’s facilities and (2) Tier 1 supplier facilities audited in the RBA Validated Audit Process (VAP) or equivalent, by (a) all facilities and (b) high-risk facilitiesin reports →
• TC-ES-320a.3(1) Non-conformance rate with the RBA Validated Audit Process (VAP) or equivalent and (2) associated corrective action rate for (a) priority non- conformances and (b) other non-conformances, disaggregated by (i) the entity’s facilities and (ii) the entity’s Tier 1 supplier facilitiesin reports →
• TC-ES-410a.1Weight of end-of-life products and e-waste recovered; percentage recycledin reports →
• TC-ES-440a.1Description of the management of risks associated with the use of critical materialsin reports →

SASB-TC-HWSASB Hardware12

• TC-HW-000.ANumber of units produced by product category4in reports →
• TC-HW-000.BSquare metres Area of manufacturing facilities (m²)in reports →
• TC-HW-000.CPercentage Percentage of production from owned facilities (%)in reports →
• TC-HW-230a.1Description of approach to identifying and addressing data security risks in productsin reports →
• TC-HW-330a.1Percentage of (1) gender and (2) diversity group representation for (a) executive management, (b) non-executive management, (c) technical employees and (d) all other employeesin reports →
• TC-HW-410a.1Percentage of products by revenue that contain IEC 62474 declarable substancesin reports →
• TC-HW-410a.2Percentage of eligible products, by revenue, meeting the requirements for EPEAT registration or equivalentin reports →
• TC-HW-410a.3Percentage of eligible products, by revenue, certified to an energy efficiency certificationin reports →
• TC-HW-410a.4Weight of end-of-life products and e-waste recovered; percentage recycledin reports →
• TC-HW-430a.1Percentage of Tier 1 supplier facilities audited in the RBA Validated Audit Process (VAP) or equivalent, by (a) all facilities and (b) high-risk facilitiesin reports →
• TC-HW-430a.2Tier 1 suppliers’ (1) non-conformance rate with the RBA Validated Audit Process (VAP) or equivalent, and (2) associated corrective action rate for (a) priority non-conformances and (b) other non-conformancesin reports →
• TC-HW-440a.1Description of the management of risks associated with the use of critical materialsin reports →

SASB-TC-IMSASB Internet Media & Services18

• TC-IM-000.AEntity-defined measure of user activity8in reports →
• TC-IM-000.B(1) Data processing capacity, (2) percentage outsourced9in reports →
• TC-IM-000.CPetabytes, (1) Amount of data storage, (2) percentage outsourced10 (%)in reports →
• TC-IM-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• TC-IM-130a.2(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• TC-IM-130a.3Discussion of the integration of environmental considerations into strategic planning for data centre needsin reports →
• TC-IM-220a.1Description of policies and practices relating to targeted advertising and user privacyin reports →
• TC-IM-220a.2Number of users whose information is used for secondary purposesin reports →
• TC-IM-220a.3Total amount of monetary losses as a result of legal proceedings associated with user privacyin reports →
• TC-IM-220a.4(1) Number of law enforcement requests for user information, (2) number of users whose information was requested, (3) percentage resulting in disclosurein reports →
• TC-IM-220a.5List of countries where core products or services are subject to government-required monitoring, blocking, content filtering, or censoringin reports →
• TC-IM-220a.6Number of government requests to remove content, percentage compliance with requestsin reports →
• TC-IM-230a.1(1) Number of data breaches, (2) percentage that are personal data breaches, (3) number of users affectedin reports →
• TC-IM-230a.2Description of approach to identifying and addressing data security risks, including use of third-party cybersecurity standardsin reports →
• TC-IM-330a.1Percentage of employees that require a work visain reports →
• TC-IM-330a.2Employee engagement as a percentagein reports →
• TC-IM-330a.3Percentage of (1) gender and (2) diversity group representation for (a) executive management, (b) non-executive management, (c) technical employees and (d) all other employeesin reports →
• TC-IM-520a.1Total amount of monetary losses as a result of legal proceedings associated with anti-competitive behaviour regulationsin reports →

SASB-TC-SCSASB Semiconductors14

• TC-SC-000.ATotal production6in reports →
• TC-SC-000.BPercentage Percentage of production from owned facilities (%)in reports →
• TC-SC-110a.1(1) Gross global Scope 1 emissions and (2) amount of total emissions from perfluorinated compoundsin reports →
• TC-SC-110a.2Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targetsin reports →
• TC-SC-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• TC-SC-140a.1(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• TC-SC-150a.1(1) Amount of hazardous waste from manufacturing, (2) percentage recycledin reports →
• TC-SC-320a.1Description of efforts to assess, monitor, and reduce exposure of workforce to human health hazardsin reports →
• TC-SC-320a.2Total amount of monetary losses as a result of legal proceedings associated with employee health and safety violationsin reports →
• TC-SC-330a.1Percentage of employees that require a work visain reports →
• TC-SC-410a.1Percentage of products by revenue that contain IEC 62474 declarable substancesin reports →
• TC-SC-410a.2Processor energy efficiency at a system-level for: (1) servers, (2) desktops and (3) laptopsin reports →
• TC-SC-440a.1Description of the management of risks associated with the use of critical materialsin reports →
• TC-SC-520a.1Total amount of monetary losses as a result of legal proceedings associated with anti-competitive behaviour regulationsin reports →

SASB-TC-SISASB Software & IT Services19

• TC-SI-000.ANumber, cloud-based (%)in reports →
• TC-SI-000.B(1) Data processing capacity, (2) percentage outsourced9in reports →
• TC-SI-000.CPetabytes, (1) Amount of data storage, (2) percentage outsourced10 (%)in reports →
• TC-SI-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• TC-SI-130a.2(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stressin reports →
• TC-SI-130a.3Discussion of the integration of environmental considerations into strategic planning for data centre needsin reports →
• TC-SI-220a.1Description of policies and practices relating to targeted advertising and user privacyin reports →
• TC-SI-220a.2Number of users whose information is used for secondary purposesin reports →
• TC-SI-220a.3Total amount of monetary losses as a result of legal proceedings associated with user privacyin reports →
• TC-SI-220a.4(1) Number of law enforcement requests for user information, (2) number of users whose information was requested, (3) percentage resulting in disclosurein reports →
• TC-SI-220a.5List of countries where core products or services are subject to government-required monitoring, blocking, content filtering, or censoringin reports →
• TC-SI-230a.1(1) Number of data breaches, (2) percentage that are personal data breaches, (3) number of users affectedin reports →
• TC-SI-230a.2Description of approach to identifying and addressing data security risks, including use of third-party cybersecurity standardsin reports →
• TC-SI-330a.1Percentage of employees that require a work visain reports →
• TC-SI-330a.2Employee engagement as a percentagein reports →
• TC-SI-330a.3Percentage of (1) gender and (2) diversity group representation for (a) executive management, (b) non-executive management, (c) technical employees, and (d) all other employeesin reports →
• TC-SI-520a.1Total amount of monetary losses as a result of legal proceedings associated with anti-competitive behaviour regulationsin reports →
• TC-SI-550a.1Number of (1) performance issues and (2) service disruptions; (3) total customer downtimein reports →
• TC-SI-550a.2Description of business continuity risks related to disruptions of operationsin reports →

SASB-TC-TLSASB Telecommunication Services17

• TC-TL-000.ANumber of wireless subscribers5in reports →
• TC-TL-000.BNumber of wireline subscribers6in reports →
• TC-TL-000.CNumber of broadband subscribers7in reports →
• TC-TL-000.DNetwork trafficin reports →
• TC-TL-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• TC-TL-220a.1Description of policies and practices relating to targeted advertising and customer privacyin reports →
• TC-TL-220a.2Number of customers whose information is used for secondary purposesin reports →
• TC-TL-220a.3Total amount of monetary losses as a result of legal proceedings associated with customer privacyin reports →
• TC-TL-220a.4(1) Number of law enforcement requests for customer information, (2) number of customers whose information was requested, (3) percentage resulting in disclosurein reports →
• TC-TL-230a.1(1) Number of data breaches, (2) percentage that are personal data breaches, (3) number of customers affectedin reports →
• TC-TL-230a.2Description of approach to identifying and addressing data security risks, including use of third-party cybersecurity standardsin reports →
• TC-TL-440a.1(1) Materials recovered through take-back programmes, percentage of recovered materials that were (2) reused, (3) recycled, and (4) landfilledin reports →
• TC-TL-520a.1Total amount of monetary losses as a result of legal proceedings associated with anti-competitive behaviour regulationsin reports →
• TC-TL-520a.2Average actual sustained download speed of (1) owned and commercially-associated content and (2) non-associated contentin reports →
• TC-TL-520a.3Description of risks and opportunities associated with net neutrality, paid peering, zero-rating, and related practicesin reports →
• TC-TL-550a.1(1) System average interruption duration, (2) system average interruption frequency and (3) customer average interruption durationin reports →
• TC-TL-550a.2Discussion of systems to provide unimpeded service during service disruptionsin reports →

SASB-TR-AFSASB Air Freight & Logistics15

• TR-AF-000.ARevenue tonne-kilometres (RTK) for: (1) road transport and (2) air transport2in reports →
• TR-AF-000.BLoad factor for: (1) road transport and (2) air transport3in reports →
• TR-AF-000.CNumber of employees, number of truck driversin reports →
• TR-AF-110a.1Gross global Scope 1 emissionsin reports →
• TR-AF-110a.2Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targetsin reports →
• TR-AF-110a.3Fuel consumed by (1) road transport, percentage (a) natural gas and (b) renewable, and (2) air transport, percentage (a) alternative and (b) sustainablein reports →
• TR-AF-120a.1Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, and (3) particulate matter (PM10)in reports →
• TR-AF-310a.1Percentage of drivers classified as independent contractorsin reports →
• TR-AF-310a.2Total amount of monetary losses as a result of legal proceedings associated with labour law violationsin reports →
• TR-AF-320a.1(1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) contract employeesin reports →
• TR-AF-430a.2Total greenhouse gas (GHG) footprint across transport modesin reports →
• TR-AF-430a.3Discussion of policies and strategies to identify, assess and manage business disruption risks associated with contract carrier safetyin reports →
• TR-AF-540a.1Description of implementation and outcomes of a Safety Management Systemin reports →
• TR-AF-540a.2Number of aviation accidentsin reports →
• TR-AF-540a.3Number of road accidents and incidentsin reports →

SASB-TR-ALSASB Airlines15

• TR-AL-000.AAvailable seat kilometres (ASK)3in reports →
• TR-AL-000.BPassenger load factor4in reports →
• TR-AL-000.CRevenue passenger kilometres (RPK)5in reports →
• TR-AL-000.DRevenue tonne-kilometres (RTK)6in reports →
• TR-AL-000.ENumber of departuresin reports →
• TR-AL-000.FAverage age of fleetin reports →
• TR-AL-110a.1Gross global Scope 1 emissionsin reports →
• TR-AL-110a.2Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targetsin reports →
• TR-AL-110a.3(1) Total fuel consumed, (2) percentage alternative and (3) percentage sustainablein reports →
• TR-AL-310a.1Percentage of active workforce employed under collective agreementsin reports →
• TR-AL-310a.2(1) Number of work stoppages and (2) total days idlein reports →
• TR-AL-520a.1Total amount of monetary losses as a result of legal proceedings associated with anti-competitive behaviour regulationsin reports →
• TR-AL-540a.1Description of implementation and outcomes of a Safety Management Systemin reports →
• TR-AL-540a.2Number of aviation accidentsin reports →
• TR-AL-540a.3Number of governmental enforcement actions of aviation safety regulationsin reports →

SASB-TR-APSASB Auto Parts11

• TR-AP-000.ANumber of parts producedin reports →
• TR-AP-000.BMetric tonnes Weight of parts produced (t)in reports →
• TR-AP-000.CSquare metres Area of manufacturing plants (m²)in reports →
• TR-AP-130a.1(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewablein reports →
• TR-AP-150a.1(1) Total amount of waste from manufacturing, (2) percentage hazardous, (3) percentage recycledin reports →
• TR-AP-250a.1Number of vehicles recalledin reports →
• TR-AP-410a.1Revenue from products designed to increase fuel efficiency or reduce emissionsin reports →
• TR-AP-440a.1Description of the management of risks associated with the use of critical materialsin reports →
• TR-AP-440b.1Percentage of products sold that are recyclablein reports →
• TR-AP-440b.2Percentage of input materials from recycled or remanufactured contentin reports →
• TR-AP-520a.1Total amount of monetary losses as a result of legal proceedings associated with anti-competitive behaviour regulationsin reports →

SASB-TR-AUSASB Automobiles14

• TR-AU-000.ANumber of vehicles manufacturedin reports →
• TR-AU-000.BNumber of vehicles soldin reports →
• TR-AU-250a.1Percentage of vehicle models rated by NCAP with an overall 5-star safety rating, by regionin reports →
• TR-AU-250a.2(1) Number of safety-related defect complaints, (2) percentage investigatedin reports →
• TR-AU-250a.3Number of vehicles recalledin reports →
• TR-AU-310a.1Percentage of active workforce employed under collective agreementsin reports →
• TR-AU-310a.2(1) Number of work stoppages and (2) total days idlein reports →
• TR-AU-410a.1Sales-weighted average passenger fleet fuel economy, by regionin reports →
• TR-AU-410a.2Number of (1) zero emission vehicles (ZEV), (2) hybrid vehicles and (3) plug-in hybrid vehicles soldin reports →
• TR-AU-410a.3Discussion of strategy for managing fleet fuel economy and emissions risks and opportunitiesin reports →
• TR-AU-440a.1Description of the management of risks associated with the use of critical materialsin reports →
• TR-AU-440b.1(1) Total amount of waste from manufacturing, (2) percentage recycledin reports →
• TR-AU-440b.2(1) Weight of end-of-life material recovered, (2) percentage recycledin reports →
• TR-AU-440b.3Average recyclability of vehicles soldin reports →

SASB-TR-CLSASB Cruise Lines25

• TR-CL-000.AAvailable lower berth kilometres (ALB-KM)4in reports →
• TR-CL-000.BAverage passenger cruise days (APCD)5in reports →
• TR-CL-000.CNumber of shipboard employees6in reports →
• TR-CL-000.DCruise passengers7in reports →
• TR-CL-000.ENumber of vessel port callsin reports →
• TR-CL-110a.1Gross global Scope 1 emissionsin reports →
• TR-CL-110a.2Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targetsin reports →
• TR-CL-110a.3(1) Total energy consumed, (2) percentage heavy fuel oil, (3) percentage onshore power supply (OPS) and (4) percentage renewablein reports →
• TR-CL-110a.4Average Energy Efficiency Design Index (EEDI) for new shipsin reports →
• TR-CL-120a.1Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, and (3) particulate matter (PM10)in reports →
• TR-CL-160a.1(1) Total amount of ship waste discharged to the environment, (2) percentage treated prior to dischargein reports →
• TR-CL-160a.2Percentage of fleet implementing ballast water (1) exchange and (2) treatmentin reports →
• TR-CL-160a.3Cruise duration in marine protected areas or areas of protected conservation statusin reports →
• TR-CL-160a.4Number of notices of violations received for dumpingin reports →
• TR-CL-250a.1Number of alleged crime incidents involving passengers or employeesin reports →
• TR-CL-250a.2Percentage of fleet inspections failedin reports →
• TR-CL-250a.3(1) Serious injuries per million passengers and (2) number of voyages with a gastrointestinal illness count exceeding 2%in reports →
• TR-CL-310a.1Average hourly wage for seafarers, by regionin reports →
• TR-CL-310a.2Percentage of seafarers working maximum hoursin reports →
• TR-CL-310a.3Percentage of seafarers paid for overtimein reports →
• TR-CL-310a.4Total amount of monetary losses as a result of legal proceedings associated with labour law violationsin reports →
• TR-CL-320a.1Seafarer lost time incident rate (LTIR)in reports →
• TR-CL-540a.1Number of Conditions of Class or Recommendationsin reports →
• TR-CL-540a.2Number of port state control (1) deficiencies and (2) detentionsin reports →
• TR-CL-540a.3(1) Number of marine casualties, (2) percentage classified as very seriousin reports →

SASB-TR-CRSASB Car Rental & Leasing7

• TR-CR-000.AAverage vehicle agein reports →
• TR-CR-000.BTotal available rental days2in reports →
• TR-CR-000.CNumber of Average rental fleet size3 vehiclesin reports →
• TR-CR-250a.1Percentage of rental fleet vehicles rated by NCAP with an overall 5- star safety rating, by regionin reports →
• TR-CR-250a.2Number of vehicles recalledin reports →
• TR-CR-410a.1Rental day-weighted average rental fleet fuel economy, by regionin reports →
• TR-CR-410a.2Fleet utilisation ratein reports →

SASB-TR-MTSASB Marine Transportation21

• TR-MT-000.ANumber of shipboard employees3in reports →
• TR-MT-000.BNautical miles Total distance travelled by vessels (nm)in reports →
• TR-MT-000.COperating days4in reports →
• TR-MT-000.DThousand Deadweight tonnage5 tonnesin reports →
• TR-MT-000.ENumber of vessels in total shipping fleetin reports →
• TR-MT-000.FNumber of vessel port callsin reports →
• TR-MT-000.GTwenty-foot equivalent unit (TEU) capacityin reports →
• TR-MT-110a.1Gross global Scope 1 emissionsin reports →
• TR-MT-110a.2Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targetsin reports →
• TR-MT-110a.3(1) Total energy consumed, (2) percentage heavy fuel oil and (3) percentage renewablein reports →
• TR-MT-110a.4Average Energy Efficiency Design Index (EEDI) for new shipsin reports →
• TR-MT-120a.1Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, and (3) particulate matter (PM10)in reports →
• TR-MT-160a.1Shipping duration in marine protected areas or areas of protected conservation statusin reports →
• TR-MT-160a.2Percentage of fleet implementing ballast water (1) exchange and (2) treatmentin reports →
• TR-MT-160a.3(1) Number and (2) aggregate volume of spills and releases to the environmentin reports →
• TR-MT-320a.1Lost time incident rate (LTIR)in reports →
• TR-MT-510a.1Number of calls at ports in countries that have the 20 lowest rankings in Transparency International’s Corruption Perception Indexin reports →
• TR-MT-510a.2Total amount of monetary losses as a result of legal proceedings associated with bribery or corruptionin reports →
• TR-MT-540a.1(1) Number of marine casualties, (2) percentage classified as very seriousin reports →
• TR-MT-540a.2Number of Conditions of Class or Recommendationsin reports →
• TR-MT-540a.3Number of port state control (1) deficiencies and (2) detentionsin reports →

SASB-TR-RASASB Rail Transportation15

• TR-RA-000.ANumber of carloads transported4in reports →
• TR-RA-000.BNumber of intermodal units transported5in reports →
• TR-RA-000.CTrack kilometres6in reports →
• TR-RA-000.DRevenue tonne-kilometres (RTK)7in reports →
• TR-RA-000.ENumber of employeesin reports →
• TR-RA-110a.1Gross global Scope 1 emissionsin reports →
• TR-RA-110a.2Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targetsin reports →
• TR-RA-110a.3Total fuel consumed, percentage renewablein reports →
• TR-RA-120a.1Air emissions of the following pollutants: (1) NOx (excluding N2O) and (2) particulate matter (PM10)in reports →
• TR-RA-320a.1(1) Total recordable incident rate (TRIR), (2) fatality rate, and (3) near miss frequency rate (NMFR) for (a) direct employees and (b) contract employeesin reports →
• TR-RA-520a.1Total amount of monetary losses as a result of legal proceedings associated with anti-competitive behaviour regulationsin reports →
• TR-RA-540a.1Number of accidents and incidentsin reports →
• TR-RA-540a.2Number of (1) accident releases and (2) non-accident releases (NARs)in reports →
• TR-RA-540a.3Number of rail safety standard defects cited by relevant authorities that may result in fines or other penalties by jurisdictionin reports →
• TR-RA-540a.4Frequency of internal railway integrity inspectionsin reports →

SASB-TR-ROSASB Road Transportation12

• TR-RO-000.ARevenue tonne-kilometres (RTK)1in reports →
• TR-RO-000.BLoad factor2in reports →
• TR-RO-000.CNumber of employees, number of truck driversin reports →
• TR-RO-110a.1Gross global Scope 1 emissionsin reports →
• TR-RO-110a.2Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targetsin reports →
• TR-RO-110a.3(1) Total fuel consumed, (2) percentage natural gas and (3) percentage renewablein reports →
• TR-RO-120a.1Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, and (3) particulate matter (PM10)in reports →
• TR-RO-320a.1(1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) contract employeesin reports →
• TR-RO-320a.2(1) Voluntary and (2) involuntary turnover rate for all employeesin reports →
• TR-RO-320a.3Description of approach to managing short-term and long-term driver health risksin reports →
• TR-RO-540a.1Number of road accidents and incidentsin reports →
• TR-RO-540a.3(1) Number and (2) aggregate volume of spills and releases to the environmentin reports →