SASB 101 January, 2016

© 2015 SASB™

Sustainability Accounting Standards BoardIndustry-Based Standards to Guide Disclosure and Action on Material Sustainability Information

Jean Rogers, PhDCEO and Founder, SASB

The SASB MissionImproved non-financial disclosure results in enhanced market efficiency

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The mission of SASB is to develop and disseminate sustainability accounting standards that help public corporations disclose material, decision-useful information to investors.

That mission is accomplished through a rigorous process that includes evidence-based research and broad, balanced stakeholder participation.

Facts about SASB Independent 501(c)3 non-profit

American National Standards Institute (ANSI) accredited standards developer

Developing industry-specific standards for 10 sectors and 79 industries

Guided by the U.S. Supreme Court’s definition of materiality, SASB prioritizes topics of disclosure and standardizes the form of disclosure

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Strong LeadershipInformed by experience, credibility, character, commitment, and vision

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Mary Schapiro – Vice ChairPromontory Advisory Board Vice ChairFormer Chairman – SEC

Michael R. Bloomberg – ChairPhilanthropist, Founder of Bloomberg LP, and the 108th Mayor of New York City

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Audrey ChoiCEO – Institute for Sustainable Investing, Morgan Stanley

Jack Ehnes CEO – CalSTRS

Steven O. Gunders, CPA, MBAPartner – Deloitte & Touche LLP (Retired)

Dan Hanson, CFAPartner and Director of U.S. Equities – Jarislowsky Fraser USA

Robert H. HerzFormer Chairman – FASB

Erika Karp, MBACEO – Cornerstone Capital Inc.

Shawn LytlePresident – Delaware Management Holdings, Inc.

Clara Miller President – The F.B. Heron Foundation

Catherine Odelbo, MBAExecutive Vice President, Corporate Strategy and Partnerships – Morningstar Inc.

Kevin ParkerCEO – SICM

Aulana Peters, JDFormer Commissioner – SEC

Arnie Pinkston, JDGeneral Counsel, Allergan (Retired)

Curtis RavenelGlobal Head, Sustainability Initiatives – Bloomberg LP

Jean Rogers, PhD, PEChief Executive Officer & Founder – SASB (Ex-officio)

Laura Tyson, PhDDirector, Institute for Business and Social Impact – Berkeley Haas School of Business

Elisse Walter, JDFormer Chairman – SEC

Edward D. White, JDManaging Partner – Fahr LLC

A Growing NeedGlobal megatrends, economic evolution create challenges for companies, investors

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Mandates in multiple markets (E.U., China, India, etc.)

Disclosure reform Exchange listing requirements

Shareholder resolutions Questionnaire overload Calls for divestment

LEGISLATIVE PRESSURE ECONOMIC PRESSURE

INVESTOR PRESSURE STATE OF DISCLOSURE

Resource constraints Climate change Changing valuations and the

rise of intangibles

Proliferation of boilerplate disclosures

Inappropriate use of materiality in corporate communications

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Comparing Fundamentals, Competing on PerformanceSASB standards enable peer-to-peer comparisons and foster competition

SASB Metrics

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A Market-Driven ResponseSASB addresses needs of all market participants—both investors and issuers

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$11.0T

SASB INDUSTRY WORKING GROUPS REFLECT BROAD-BASED INTEREST

PARTICIPANTS

>2,800 ASSETS UNDER

MANAGEMENT

$23.4T MARKET CAP

Issuers A minimum set of disclosure topics that are

likely to constitute material information for companies in an industry, and a cost-effective model for disclosing that information in a decision-useful way for investors

A method to understand and improve performance on ESG-related value drivers

A way to meet the requirements of Regulation S-K

Investors Comparable data for benchmarking

and evaluating performance Standardized, decision-useful

information in a trusted channel (i.e., 10-K)

Tools and resources to analyze and understand sustainability risks and opportunities at the company, industry, and portfolio level

No New Regulation RequiredSASB standards rest on existing regulation and support disclosure in the MD&A

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Regulation S-K requires companies to:

Disclose material information as appropriate in SEC filings such as Form 10-K and 20-F.

Disclose management’s view on known trends, events, and uncertainties that are reasonably likely to have a material impact on results of operations and financial condition.

Form 10-K (MD&A)

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Shaped By ConsensusSASB topics must achieve a high level of consensus among all stakeholder types

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0

10

20

30

40

50

60

70

80

90

100

Stakeholder-specific feedback on likely materiality of all proposed disclosure topics(% of respondents, by interest group, who think suggested topics are likely to constitute

material information)

All % Corporations % Investors/Analysts %

Perc

enta

ge

Consistent ProgressBy 2016, SASB will have issued standards for 79 industries in 10 sectors

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Health Care6 industries

Tech & Comm

6 industriesTransportation

8 industries

Resource Transformation

5 industries

Renewable Resources &

Alternative Energy6 industries

2013 2014 2015 2016

Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q2Q1

Financials7 industries

Services10 industries

Consumption15 industries

Infrastructure8 industries

Non-Renewable Resources8 industries

Sustainable Industry Classification SystemSICS™ industries are grouped by resource intensity and sustainability impacts

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Health Care Biotechnology Pharmaceuticals Medical Equipment & Supplies Health Care Delivery Health Care Distributors Managed Care

Technology & Communications Electronic Manufacturing Services &

Original Design Manufacturing Software & IT Services Hardware Semiconductors Telecommunications Internet Media & Services

Renewable Resources & Alternative Energy Biofuels Solar Energy Wind Energy Fuel Cells & Industrial Batteries Forestry & Paper

Transportation Automobiles Auto Parts Car Rental & Leasing Airlines Air Freight & Logistics Marine Transportation Rail Transportation Road Transportation

Non-Renewable Resources Oil & Gas – Exploration &

Production Oil & Gas – Midstream Oil & Gas – Refining & Marketing Oil & Gas – Services Coal Operations Iron & Steel Producers Metals & Mining Construction Materials

Infrastructure Electric Utilities Gas Utilities Water Utilities Waste Management Engineering & Construction Services Home Builders Real Estate Owners, Developers &

Investment Trusts Real Estate Services

Services Education Professional Services Hotels & Lodging Casinos & Gaming Restaurants Leisure Facilities Cruise Lines Advertising & Marketing Media Production & Distribution Cable & Satellite

Resource Transformation Chemicals Aerospace & Defense Electrical & Electronic Equipment Industrial Machinery & Goods Containers & Packaging

Financials Commercial Banks Investment Banking & Brokerage Asset Management & Custody

Activities Consumer Finance Mortgage Finance Security & Commodity Exchanges Insurance

Consumption Agricultural Products Meat, Poultry & Dairy Processed Foods Non-Alcoholic Beverages Alcoholic Beverages Tobacco Household & Personal Products Multiline and Specialty Retailers &

Distributors Food Retailers & Distributors Drug Retailers & Convenience Stores E-Commerce Apparel, Accessories & Footwear Building Products & Furnishings Appliance Manufacturing Toys & Sporting Goods

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The Full PictureSASB is constructing a complete view of sustainability risks and opportunities

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HC FN TC NRR TR SVC RT CNEnvironment%

GHG emissions 0% 0% ● ● ● ● ● ●Air quality 0% 0% 0% ● ● ● ● Energy management ● 0% ● ● ● ● ● ●Fuel management ● 0% 0% ● ● ● ●Water and wastewater management ● 0% ● ● 0% ● ● ●Waste and hazardous materials management ● 0% ● ● ● ● ● ●Biodiversity impacts 0% 0% 0% ● ● ● ●

Social Capital

Human rights and community relations ● 0% 0% ● 0% 0% 0% 0%

Access and affordability ● ● 0% 0% 0% 0% 0% 0%

Customer welfare ● ● 0% 0% ● ● ● ●Data security and customer privacy ● ● ● 0% 0% ● ● Fair disclosure and labeling ● 0% 0% 0% 0% ● ●Fair marketing and advertising ● ● 0% 0% 0% ● ●

Human Capital

Labor relations 0% 0% ● ● ● 0% 0% 0%

Fair labor practices 0% 0% ● 0% ● ● Employee health, safety and wellbeing ● 0% ● ● ● ● ● ●Diversity and inclusion 0% ● ● 0% 0% ● Compensation and benefits 0% ● 0% 0% 0% ●

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Consumption IIRenewable Energy

Infrastructure

Major Themes from Standards SettingInteresting patterns have begun to emerge after 10 sectors and 79 industries

CLIMATE CHANGEEvent readiness in health care delivery, carbon intensity of reserves in oil and gas, emissions from refining, vulnerability of real estate and insurance, impact on crop yields

PRODUCT ALIGNMENT & SAFETYCounterfeit drugs, food quality and nutrition, car and airline safety, responsible gambling and drinking, product design and take-back

RESOURCE INTENSITY & SCARCITY24/7 health care facilities and data centers, fuel management in transport rare earth minerals in manufacturing, water consumption in beverages, oil and gas, agriculture

ACCESS & AFFORDABILITY OF SERVICESOrphan drugs and pricing, access to medicine and coverage, transparency in procedures and billing, financial inclusion and capacity building

FINANCING & RESPONSIBLE LENDINGResponsible lending and transparency of terms in mortgages, consumer finance, and education, financial literacy initiatives

$33.8T

$29.1T

$26.9T

$8.3T

$3.9T

Market cap of companies affected

Percentage of equity market

93%

80%

75%

23%

11%

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Cost-Effective DisclosuresSASB provides a cost-effective way to report on material sustainability factors

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SASB standards average 5 topics and 14 metrics (78 percent quantitative) per industry.

74 percent of SASB topics are already being addressed in SEC filings.

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Current State of DisclosureReporting across sectors lacks consistency, comparability, industry-specificity

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Health Care Sector (58 companies)

Financials Sector (63 companies)

Technology & Communications Sector (59 companies)

Non-Renewable Resources Sector (81 companies)

Transportation Sector (63 companies)

Services Sector (93 companies)

Resource Transformation (50 companies)

Consumption I (68 companies)

Consumption II (79 companies)

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%

No Disclosure Boilerplate Industry Specific Metrics

Robust StandardsSASB standards contain more than just metrics

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SASB Standard

Disclosure topics

Technical protocol

Accounting metrics

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Explicit Financial LinksEach of SASB’s evidence-based metrics is tied to specific financial impacts

Value Impact SASB Metric

COST OF CAPITAL

REVENUE

COST

ASSETS & LIABILITIES

Medical Loss Ratio (MLR): Medical costs as % of premium revenueManaged care firms with higher MLR spend more on patient care, likelyimproving outcomes which may lead to improved customer satisfaction and market share; meanwhile, firms with lower MLRs may be required by theACA to offer consumers a rebate which may affect operating profits Investor use: Comparative valuation

Total Energy Consumed, % Grid Electricity, % RenewableEnergy-intensive firms may be overexposed to volatile energy prices, vulnerable to certain risks if reliant on the grid, and/or incur indirect costs from internalization of carbon prices; investments in self-generation, energy efficiency, and renewables may require new processes (R&D) Investor use: Comparative analysis and fundamental valuation

Total Loans to Companies in the Non-Renewable Resources SectorESG factors affecting NRR firms may disproportionality raise the risk associated with their outstanding loans and leases, decreasing interest income to commercial banks and devaluing collateral and loans; weakened balance sheets can lead to higher cost of capital Investor use: Comparative analysis, fundamental valuation

Managed Care

Telecomm

Commercial Banks

For a Range of InvestorsSASB standards, tools, and resources support a broad range of investment decisions

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How

What

Investment Analysis

Integrate sustainability into fundamental analysis

Consider sustainability in portfolio risk evaluation

Incorporate sustainability into active, passive strategies

Risk Management

Portfolio Construction

Active Engagement

Interact directly with issuers on key sustainability factors.

Analysts, Portfolio Managers, ESG Teams

Asset Owners, Chief Risk Officer

Portfolio Managers

Asset Owners, Governance Teams

Who

Integration Guide for Asset Managers

Industry Research Briefs

Data Provider Partners

Materiality Map™

Sustainable Industry Classification System™ (SICS™)


Materiality Map™

SICS™

Data Provider Partners

Investible Products

Engagement Guide for Asset Owners


Issues Tables

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Materiality MattersHarvard research shows The SASB Model drives superior performance

“Corporate Sustainability: First Evidence on Materiality,” Working Paper by Mozaffar Khan, George Serafeim, and Aaron Yoon

Harvard Business School, 2015

Findings:

Using SASB’s framework, Harvard researchers found that firms with good performance on ‘material sustainability issues’ and concurrently poor performance on ‘immaterial sustainability issues’ enjoy the strongest financial returns. These results speak to the efficiency of firms’ sustainability investments, and also have implications for asset managers who have committed to the integration of sustainability factors in their capital allocation decisions.

They also found that 80 percent of disclosures are immaterial, having no correlation to positive performance.

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A Smarter BenchmarkSASB standards yield performance data, emphasizing quality over quantity

SASB data will spur “smart” investible products using companies’ performance on material, industry-specific factors rather than the universe of available data.

Benchmark Rating

TR CRI US ESG 0.68

S&P 500 0.57

1,400

1,300

1,200

1,100

1,000

900

800

700

600

500

400

Existing sustainability indexes and funds:

Maximize data points, masking correlation

Rely on disclosure as a proxy for performance

Track a broad index like the S&P 500

Thomson Reuters CRI US Large Cap ESG TR S&P 500 TR

Sources: S-Network, Thomson Reuters

Total Return (12/31/2007-3/29/2013)

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The Pain Point for InvestorsThey’re challenged to understand how non-financial performance impacts returns

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

Focusing specifically on U.S.-listed companies, how satisfied are you with the information currently being provided by these companies on the following topics?

Satisfied Dissatisfied

How risks and opportunities are identified and quantified in financial terms

Comparability of sustainability reporting between companies in the same industry

Relevance and implications of sustainability risksissues

How the company identifies social and environmental impacts in its supply chain

Key performance indicators related to each identified material issue

Sustainability strategy that is linked to business strategy

Internal governance of sustainability issues

Process used to identify material sustainability issues

Source: PwCSustainability Goes Mainstream, May 2014

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http://www.pwc.com/en_US/us/pwc-investor-resource-institute/publications/assets/pwc-sustainability-goes-mainstream-investor-views.pdf



Engagement GuideImplementation Guide

Free Resources at SASB.orgSASB provides free tools to facilitate issuer and investor use of its standards

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Materiality Map™

Standards NavigatorStandards Mock 10-Ks

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Research Briefs

Integration Guide

Learn MoreIncrease your understanding of the link between sustainability and corporate value

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Fundamentals of Sustainability Accounting CredentialThe world’s first credential in sustainability accounting

How to analyze SASB standards for any industry

How to interpret sustainability information for strategic decision-making or investment analysis

The context for materiality and sustainability

How to identify the sustainability factors impacting financial performance

FSA.sasb.org/prep for curriculum, free resources, and registration

Level I: Principles Level II: Practices (2016)

http://fsa.sasb.org/prep

Disclosure TopicsHealth Care

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Biotechnology Pharmaceuticals Medical Equipment and Supplies Health Care Delivery Health Care

Distributors Managed Care

Environment

Energy, water and waste efficiency



Energy and waste efficiency

Climate change impacts on human health and infrastructure

Fuel efficiency Climate change impacts

on human health

Socia

l Capital

Safety of clinical trial participants

Access to Medicines Counterfeit drugs Ethical marketing Affordability and fair

pricing Drug safety and side-

effects

Safety of clinical trial participants

Access to Medicines Counterfeit drugs Ethical marketing Affordability and fair

pricing Drug safety and side-

effects

Product safety

Affordability and fair pricing

Ethical marketing

Quality of care and patient satisfaction

Access for low-income patients

Patient privacy and electronic health records

Product safety

Counterfeit drugs Access to coverage

Customer privacy and technology standards

Human

Capital

Employee recruitment, development and retention

Employee health and safety


Employee health and safety


Innovation

Product design and lifecycle management

Product lifecycle management

Improved outcomes

Governance

Corruption and bribery

Manufacturing and supply chain quality management





Fraud and unnecessary procedures

Pricing and billing transparency

Corruption and bribery Plan performance Pricing and billing

transparency

Disclosure TopicsFinancials

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Commercial Banks

Investment Banking & Brokerage

Asset Management &

Custody ActivitiesConsumer

FinanceMortgage Finance Exchanges Insurance

Environment

Environmental risk to mortgaged properties

Environmental risk exposure

Social Capital

Financial inclusion and capacity building

Customer privacy and data security

Transparent information and fair advice for customers

Financial inclusion Customer privacy

and data security Transparent

information and fair advice for customers

Responsible lending and debt prevention

Transparent information and fair advice for customers

Responsible lending and debt prevention

Promoting transparent and efficient capital markets

Plan performance

Human Capital

Employee incentives and risk-taking

Employee inclusion

Employee incentives and risk-taking

Employee inclusion

Business Model & Innovation

Integration of environmental, social and governance risk factors in credit risk analysis

Integration of environmental, social and governance risk factors in advisory, underwriting, and brokerage activities

Integration of environmental, social and governance risk factors in investment management and advisory

Integration of environmental, social and governance risk factors in investment management

Policies designed to incentivize responsible behavior

Leadership & Governance

Management of the legal and regulatory environment

Systemic risk management






Managing conflicts of interest

Managing business continuity and technology risks


Disclosure TopicsTechnology & Communications

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Hardware EMS & ODM Semiconductors Software & IT Services

Internet Media & Services Telecom

Environment

Water & waste management in manufacturing

GHG emissions Energy management in

manufacturing Water & waste

management in manufacturing

Environmental footprint of hardware infrastructure

Environmental footprint of hardware infrastructure

Environmental footprint of operations

Social

Capital

Product security Data privacy & freedom of expression

Data security

Data privacy, advertising standards, and freedom of expression

Data security

Data privacy Data security

Human Capital

Employee inclusion Fair labor practices Recruiting & managing a global, skilled workforce

Employee health & safety

Recruiting & managing a global, diverse skilled workforce

Employee recruitment, inclusion, and performance

Innovation




Product end-of-life management

Leadership &

Governance

Supply chain management & materials sourcing



Intellectual property protection & competitive behavior

Managing systemic risks from technology disruptions



Managing systemic risks from technology disruptions

Competitive behavior

Disclosure TopicsNon-Renewable Resources

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Oil & Gas – Exploration &

ProductionOil & Gas – Midstream

Oil & Gas – Refining & Marketing

Oil & Gas – Services

Coal Operations

Iron & Steel Producers Metals & Mining Construction

Materials

Environ

ment

GHG emissions Air quality Water management Biodiversity impacts

GHG & other air emissions

Ecological impacts

GHG emissions Air quality Water management Hazardous materials

management

Emissions reduction services & fuels management

Water management services

Chemicals management

Ecological impact management

GHG emissions Water management Waste management Biodiversity impacts

GHG emissions Air quality Energy management Water management Waste management

GHG emissions Air quality Energy management Water management Waste & hazardous

materials management Biodiversity impacts

GHG emissions Air quality Energy management Water management Waste management Biodiversity impacts

Social

Capital

Community relations Security, Human Rights

& Rights of Indigenous Peoples

Community relations & rights of Indigenous Peoples

Community relations Security, Human

Rights & Rights of Indigenous Peoples

Human

Capital

Workforce health, safety & well-being

Labor relations



Labor relations


Business Model & Innovatio

n

Product specifications & clean fuel blends

Product innovation

Leadership & Governance

Business ethics & payments transparency

Health, safety& emergency management

Reserves valuation & capital expenditures

Management of the legal & regulatory environment

Contractor & supply chain management

Competitive behavior

Operational safety, emergency preparedness & response

Pricing integrity & transparency

Health, safety & emergency management



Health, safety & emergency management


Reserves valuation & capital expenditures

Supply chain management


Pricing integrity & transparency

Disclosure TopicsTransportation

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Automobiles Auto Parts Car Rental & Leasing Airlines Air Freight &

LogisticsMarine

Transportation Rail Transportation Road Transportation

Environment

Materials Efficiency & Recycling

Energy Management Materials Efficiency &

Waste Management

Environmental Footprint of Fuel Use



Ecological Impacts



Social

Capital

Product Safety Product Safety Customer safety

Human

Capital

Labor Relations Labor Relations Fair Labor Practices Driver Working Conditions

Business Model &

Innovation

Fuel Economy & Use-phase Emissions Product Lifecycle

Management

Fleet Fuel Economy & Utilization

Leadership &

Governance

Materials Sourcing

Competitive Behavior

Materials Sourcing

Competitive behavior Accidents & Safety

Management Accidents & Safety Management

Supply Chain Management

Business Ethics

Accidents & Safety Management

Competitive behavior Accidents & Safety

Management Accidents & Safety Management

Disclosure TopicsServices

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Education Professional Services

Hotels & Lodging

Casinos & Gaming Restaurants Leisure

Facilities Cruise Lines Advertising & Marketing

Media Production & Distribution

Cable & Satellite

Environment

Energy & Water Management

Ecosystem Protection & Climate Adaptation

Energy Management

Energy & Water Management

Food & Packaging Waste Management

Energy Management

Fuel Use & Air Emissions

Discharge Management & Ecological Impacts

Infrastructure Energy Use & Fleet Fuel Consumption

SocialCapital

Quality of Education & Gainful Employment

Marketing & Recruiting Practices

Professional Integrity

Data Security

Responsible Gaming

Food Safety Nutritional

Content

Customer & Worker Safety

Shipboard Health & Safety Management

Advertising Integrity

Data Privacy

Journalistic Integrity & Sponsorship Identification

Media Pluralism Data Privacy Data Security

Human Capital

Workforce Diversity & Engagement

Fair Labor Practices

Smoke-free Casinos



Workforce Diversity & Inclusion

B. Mo

del & Inn

ovation

Leadership &

Governance

Internal Controls on Money Laundering

Political Spending

Supply Chain Management & Food Sourcing

Accident Management

Intellectual Property Protection & Media Piracy

Managing Systemic Risks from Technology Disruptions

Competitive Behavior & Open Internet

Disclosure TopicsResource Transformation

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Chemicals Aerospace & Defense Electrical & Electronic Equipment

Industrial Machinery & Goods

Containers & Packaging

Environment

Greenhouse Gas Emissions Air Quality Energy & Feedstock Management Water Management Hazardous Waste Management

Energy Management Hazardous Waste Management

Energy Management Hazardous Waste Management

Energy Management

Greenhouse Gas Emissions Air Quality Energy Management Water Management Waste Management

SocialCapital

Data Security Product Safety Product Safety Product Safety

Human Capital

Employee Health & Safety

B. Model

& Innovat

ion

Safety & Environmental Stewardship of Chemicals & Genetically Modified Organisms

Product Design for Use-phase Efficiency

Fuel Economy & Emissions in Use-phase

Product Lifecycle Management & Innovation for Environmental Efficiency Fuel Economy & Emissions in

Use-phase Remanufacturing Design &

Services

Product Lifecycle Management

Leadership &

Govern

ance

Political Spending Health, Safety, and Emergency

Management

Business Ethics

Supply Chain Management & Materials Sourcing

Business Ethics & Competitive Behavior

Materials Sourcing Materials Sourcing Materials Sourcing

Disclosure TopicsConsumption I

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Agricultural Products

Meat, Poultry, and Dairy Processed Foods Non-Alcoholic

BeveragesAlcoholic Beverages Tobacco Household &

Personal Products

Environment

Greenhouse Gas Emissions

Energy & Fleet Fuel Management

Water Withdrawal Land Use & Ecological

Impacts

Greenhouse Gas Emissions

Energy Management Water Withdrawal Land Use & Ecological

Impacts


Water Management


Water Management

Energy Management Water Management

Water Management

SocialCapital

Food Safety & Health Concerns

Food Safety Food Safety Health & Nutrition Product Labeling &

Marketing

Health & Nutrition Product Labeling &

Marketing Responsible Drinking &

Marketing

Public Health

Marketing Practices

Human Capital

Fair Labor Practices & Workforce Health & Safety

Workforce Health & Safety

B. Model & Innovation

Climate Change Impacts on Crop Yields

Antibiotic Use In Animal Production

Animal Care & Welfare

Packaging Lifecycle Management




Product Environmental, Health, and Safety Performance

Leadership &

Governance

Environmental & Social Impacts of Ingredient Supply Chains

Management of the Legal & Regulatory Environment

Environmental & Social Impacts of Animal Supply Chains

Environmental Risks in Animal Feed Supply Chains




Environmental & Social Impacts of Palm Oil Supply Chain

Disclosure TopicsConsumption II

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Food Retailers & Distributors

Drug Retailers & Conv. Stores

Multiline & Specialty Retailers

& Dist.E-Commerce

Apparel, Accessories &

FootwearBuilding Products

& FurnishingsAppliance

ManufacturingToys & Sporting

Goods

Environment

Air Emissions from Refrigeration


Food Waste Management

Energy Management in Retail

Energy Management in Retail & Distribution

Energy & Water Footprint of Hardware Infrastructure

Logistics & Packaging Efficiency

Energy Management in Manufacturing

SocialCapital

Data Security Food Safety Product Health &

Nutrition Product Labeling &

Marketing

Data Security & Privacy

Management of Controlled Substances

Patient Health Outcomes

Data Security Data Security & Fraud Protection

Data Privacy

Management of Chemicals in Products

Management of Chemicals in Products

Product Safety Chemical & Safety Hazards of Products

Human Capital

Fair Labor Practices Workforce Diversity & Inclusion


Employee Recruitment, Inclusion, and Performance

B. Model & Innovation

Product Lifecycle Environmental Impacts

Product Lifecycle Environmental Impacts

Leadership &

Governance

Management of Environmental & Social Impacts in the Supply Chain

Drug Supply Chain Integrity

Product Sourcing, Packaging, and Marketing

Raw Materials Sourcing & Innovation

Labor Conditions in the Supply Chain

Environmental Impacts in the Supply Chain

Wood Sourcing Labor Conditions in the Supply Chain

Documents

SASB 101 January, 2016