在SASB的重大性地圖中,最上方第一行即為11項產業別(Sector Level),而左方第一列為5大面向、第二列則為26項ESG通用子議題。在下圖中,三種顏色分別代表議題對該產業的重要程度,顏色越深者,則重要性越高。 企業可依據自身狀況擇定產業類別,若組織規模較大、隸屬於跨產業/行業者,則SASB也建議企業可跨行業進行...
SASB Transportation Sector Delta Series ConferenceGreenBiz Editors
(NZFSPA), committing to support the goal of net-zero greenhouse gas emissions by 2050 or sooner, in line with a maximum global temperature rise of 1.5°C above pre-industrial levels. As one of the eight sector-specific initiatives of the Glasgow Financial Alliance for Net Zero (GFANZ), ...
In 2014, BASF has already been engaged – as the only European representative – in the SASB industry working group “Resource transformation” and provided input to shaping the sector-specific standard for the chemical industry. As of 2020, BASF offers relevant KPIs in a SASB Index based on ...
Unless otherwise stated, data relates only to the sector of our business indicated in the chart headings. Previous reports can be found in the Report Archive. Electric Utilities & Power Generators Topic SASB Code Accounting Metric CNP 2023 Response (as of December 31, 2023) Greenhouse Gas...
providing a view that extends beyond what can be discerned from financial statements. This allows investors to consider sustainability risks in addition to more traditionalmeasures of risk. SASB Standards also help investors determine and managesector-specific risks and pinpoint key sustainability issues...
In 2014, BASF has already been engaged – as the only European representative – in the SASB industry working group “Resource transformation” and provided input to shaping the sector-specific standard for the chemical industry. As of 2020, BASF offers relevant KPIs in a SASB Index based on...
Among all other ESG reporting frameworks, the GRI framework is the most similar to SASB. While organizations in any sector use the GRI framework, the SASB Standards are industry-specific and cover specific disclosure topics for 77 industries. GRI covers an organization’s impact on the economy,...
Among all other ESG reporting frameworks, the GRI framework is the most similar to SASB. While organizations in any sector use the GRI framework, the SASB Standards are industry-specific and cover specific disclosure topics for 77 industries. GRI covers an organization’s impact on the economy,...
Cisco isclassified by SASBin the Hardware industry category under the Technology & Communications sector. On the SASB Materiality Map, five issue categories are identified as material for the Hardware industry. As our existing Software and Services offerings continue to expand, we plan to evaluate ...