SASB Content Index

SASB CONTENT INDEX

Topic

Accounting metric

Code

Reference

Greenhouse Gas ­Emissions

Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations.

EM-MM-110a.1

SI 36

 

   

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.

EM-MM-110a.2

SI 30-38

Air Quality

Air emissions of the following pollutants: (1) CO, (2) NOx (excluding N2O), (3) SOx, (4) particulate matter (PM10), (5) mercury (Hg), (6) lead (Pb), and (7) volatile organic compounds (VOCs).

EM-MM-120a.1

SI 43

Energy Management

(1) Total energy consumed, (2) percentage grid electricity, (3) percentage renewable.

EM-MM-130a.1

SI 30

Water Management

(1) Total freshwater withdrawn, (2) total freshwater consumed percentage of each in regions with High or Extremely High Baseline Water Stress.

EM-MM-140a.1

SI 39

     

Number of incidents of non-compliance associated with water quality permits, standards, and regulations.

EM-MM-140a.2

SI 39

Waste & Hazardous Materials Management

Total weight of tailings waste, percentage recycled.

EM-MM-150a.1

SI 28

     

Total weight of mineral processing waste, percentage recycled.

EM-MM-150a.2

SI 28

     

Number of tailings impoundments, broken down by MSHA hazard potential.

EM-MM-150a.3

SI 28

Biodiversity impact

Description of environmental management policies and practices for active sites.

EM-MM-160a.1

SI 40-42

     

Percentage of mine sites where acid rock drainage is: (1) predicted to occur, (2) actively mitigated, and (3) under treatment or remediation.

EM-MM-160a.2

SI 40

     

Percentage of (1) proved and (2) probable reserves in or near sites with protected conservation status or endangered species habitat.

EM-MM-160a.3

SI 40

Security, Human
Rights & Rights of ­Indigenous People

Percentage of (1) proved and (2) probable reserves in or near areas of conflict.

EM-MM-210a.1

SI 49

     

Percentage of (1) proved and (2) probable reserves in or near indigenous land.

EM-MM-210a.2

SI 57

     

Discussion of engagement processes and due diligence practices with respect to human rights, indigenous rights, and operation in areas of conflict.

EM-MM-210a.3

SI 57-58

Community Relations

Discussion of process to manage risks and opportunities associated with community rights and interests.

EM-MM-210b.1

SI 58

     

Number and duration of non-technical delays.

EM-MM-210b.2

SI 53

Labor Relations

Percentage of active workforce covered under collective bargaining agreements, broken down by U.S. and foreign employees.

EM-MM-310a.1

N/A

     

Number and duration of strikes and lockouts.

EM-MM-310a.2

SI 53

Workforce Health & Safety

(1) MSHA all-incidence rate, (2) fatality rate, (3) near miss frequency rate (NMFR) and (4) average hours of health, safety, and emergency response training for (a) full-time employees and (b) contract employees.

EM-MM-320a.1

SI 56-57

Business Ethics & ­Transparency

Description of the management system for prevention of corruption and bribery throughout the value chain.

EM-MM-510a.1

ASR 36, SI 20-21

     

Production in countries that have the 20 lowest rankings in Transparency International’s Corruption Perception Index.

EM-MM-510a.2

SI 58

       
 

Activity metric

Code

Reference

 

Production of (1) metal ores and (2) finished metal products.

EM-MM-000.A

ASR 10 Year Overview

       
 

Total number of employees, percentage contractors.

EM-MM-000.B

Data not yet available