Sustainability

SASB Standards Comparative Table

The comparative table below shows information on the following topics in reference to "Sustainability Accounting Standards for Chemicals" of the Resource Transformation Sector (October 2018 version) within the SASB Standards, which are disclosed by the former U.S.-based Sustainability Accounting Standards Board (SASB) (now integrated with the International Financial Reporting Standards [IFRS] Foundation).


Sustainability Disclosure Topics & Accounting Metrics

Topic Code Accounting Metric Unit of Measure Status of Response / Location of Disclosure
Greenhouse Gas Emissions RT-CH-110a.1 Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations Metric tons (t) CO2-e, Percentage (%)
RT-CH-110a.2 Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets n/a
Air Quality RT-CH-120a.1 Air emissions of the following pollutants:
  1. 1.NOx(excluding N2O),
  2. 2.SOx,
  3. 3.volatile organic compounds (VOCs), and
  4. 4.hazardous air pollutants (HAPs)
Metric tons (t)
Energy Management RT-CH-130a.1
  1. 1.Total energy consumed,
  2. 2.percentage grid electricity,
  3. 3.percentage renewable, and
  4. 4.total self-generated energy
Gigajoules (GJ), Percentage (%)
  1. 1.17.4×106 GJ
  2. 2.21.3 %
  3. 3.5.4 %
  4. 4.10.5×106 GJ
Water ManagementRT-CH-140a.1
  1. 1.Total water withdrawn and
  2. 2.total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress
Thousand cubic meters (m³), Percentage (%)
RT-CH-140a.2 Number of incidents of non-compliance associated with water quality permits, standards, and regulations Number 0
RT-CH-140a.3 Description of water management risks and discussion of strategies and practices to mitigate those risks n/a
Hazardous Waste Management RT-CH-150a.1 Amount of hazardous waste generated, percentage recycled Metric tons (t), Percentage (%) --
Community Relations RT-CH-210a.1 Discussion of engagement processes to manage risks and opportunities associated with community interests n/a
Workforce Health & Safety RT-CH-320a.1
  1. 1.Total recordable incident rate (TRIR) and
  2. 2.fatality rate for (a) direct employees and (b) contract employees
Rate
RT-CH-320a.2 Description of efforts to assess, monitor, and reduce exposure of employees and contract workers to long-term (chronic) health risks n/a
Product Design for Use-phase Efficiency RT-CH-410a.1 Revenue from products designed for use-phase resource efficiency Yen --
Safety & Environmental Stewardship of ChemicalsRT-CH-410b.1
  1. 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 and
  2. 2.percentage of such products that have undergone a hazard assessment
Percentage (%) by revenue, Percentage (%) --
RT-CH-410b.2 Discussion of strategy to
  1. 1.manage chemicals of concern and
  2. 2.develop alternatives with reduced human and/or environmental impact
n/a
Genetically Modified Organisms RT-CH-410c.1 Percentage of products by revenue that contain genetically modified organisms (GMOs) Percentage (%) by revenue 0 %
Management of the Legal & Regulatory Environment RT-CH-530a.1 Discussion of corporate positions related to government regulations and/or policy proposals that address environmental and social factors affecting the industry n/a --
Operational Safety, Emergency Preparedness & Response RT-CH-540a.1 Process Safety Incidents Count (PSIC), Process Safety Total Incident Rate (PSTIR), and Process Safety Incident Severity Rate (PSISR) Number, Rate
RT-CH-540a.2 Number of transport incidents Number --

Activity Metrics

Activity Metric Code Unit of Measure Location of Disclosure
Production by reportable segment RT-CH-000.A Cubic meters (m3) and/or metric tons (t) --