SASB Content Index
This is an index of disclosed information in accordance with the ESG information disclosure framework “SASB Standards” issued by the U.S. Sustainability Accounting Standards Board (SASB).
(The table below refers to the criteria for the Chemicals industry in the Resource Transformation sector, and shows the location of the relevant information.)
| Topic | Accounting Metric | Category | Unit of Measure | Code | Disclosure and Website Link |
|---|---|---|---|---|---|
| Greenhouse Gas Emissions |
Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations | Quantitative | Metric tons (t) CO2-e, Percentage (%) |
RT-CH-110a.1 | |
| Discussion of long and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets | Discussion and Analysis | n/a | RT-CH-110a.2 | ||
| Air Quality | Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, (3) volatile organic compounds (VOCs), and (4) hazardous air pollutants (HAPs) | Quantitative | Metric tons (t) | RT-CH-120a.1 | |
| Energy Management | (1) Total energy consumed, (2) percentage grid electricity, (3) percentage renewable and (4) total self-generated energy | Quantitative | Gigajoules (GJ), Percentage (%) |
RT-CH-130a.1 |
|
| Water Management | (1) Total water withdrawn, (2) total water consumed, percentage of each in regions with high or extremely high baseline water stress | Quantitative | Thousand cubic meters (m3), Percentage (%) |
RT-CH-140a.1 |
|
| Number of incidents of non-compliance associated with water quality permits, standards, and regulations | Quantitative | Number | RT-CH-140a.2 | ||
| Description of water management risks and discussion of strategies and practices to mitigate those risks | Discussion and Analysis | n/a | RT-CH-140a.3 | - | |
| Hazardous Waste Management | Amount of hazardous waste generated, percentage recycled | Quantitative | Metric tons (t), Percentage (%) |
RT-CH-150a.1 | |
| Community Relations | Discussion of engagement processes to manage risks and opportunities associated with community interests | Discussion and Analysis | n/a | RT-CH-210a.1 | |
| Workforce Health & Safety | (1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) contract employees | Quantitative | Rate | RT-CH-320a.1 | |
| Description of efforts to assess, monitor, and reduce exposure of employees and contract workers to long-term (chronic) health risks | Discussion and Analysis | n/a | RT-CH-320a.2 | ||
| Product Design for Use phase Efficiency | Revenue from products designed for use-phase resource efficiency | Quantitative | Presentation currency | RT-CH-410a.1 | - |
| Safety & Environmental Stewardship of Chemicals |
(1) Percentage of products that contain Globally Harmonized System of Classification and Labeling of Chemicals (GHS) Category 1 and 2 Health and Environmental Hazardous Substances, (2) percentage of such products that have undergone a hazard assessment | Quantitative | Percentage (%) by revenue, Percentage (%) | RT-CH-410b.1 |
|
| Discussion of strategy to (1) manage chemicals of concern and (2) develop alternatives with reduced human and/or environmental impact | Discussion and Analysis | n/a | RT-CH-410b.2 | ||
| Genetically Modified Organisms |
Percentage of products by revenue that contain genetically modified organisms (GMOs) | Quantitative | Percentage (%) by revenue | RT-CH-410c.1 | - |
| Management of the Legal & Regulatory Environment | Discussion of corporate positions related to government regulations and/or policy proposals that address environmental and social factors affecting the industry | Discussion and Analysis | n/a | RT-CH-530a.1 | |
| Operational Safety, Emergency Preparedness & Response | Process Safety Incidents Count (PSIC), Process Safety Total Incident Rate (PSTIR), and Process Safety Incident Severity Rate (PSISR) | Discussion and Analysis | Number, Rate | RT-CH-540a.1 | |
| Number of transport incidents | Quantitative | Number | RT-CH-540a.2 |