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 (%) | Climate Change |
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 | Climate Change | |
Air Quality | RT-CH-120a.1 | Air emissions of the following pollutants:
|
Metric tons (t) |
|
Energy Management | RT-CH-130a.1 |
|
Gigajoules (GJ), Percentage (%) |
|
Water Management | RT-CH-140a.1 |
|
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 | Water | |
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 | Management System and Promotion Activities |
Workforce Health & Safety | RT-CH-320a.1 |
|
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 | Helth and Safety | |
Product Design for Use-phase Efficiency | RT-CH-410a.1 | Revenue from products designed for use-phase resource efficiency | Yen | -- |
Safety & Environmental Stewardship of Chemicals | RT-CH-410b.1 |
|
Percentage (%) by revenue, Percentage (%) | -- |
RT-CH-410b.2 | Discussion of strategy to
| 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 | Helth and Safety
|
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) | -- |