Sustainability disclosure topics and accounting metrics
Topic | Accounting metric | SASB | Page(s) |
code | |||
Greenhouse | Gross global Scope 1 emissions, percentage | RT- | 43, 217 |
Gas Emissions | covered under emissions-limiting regulations | CH- | |
110a.1 | |||
Discussion of long-term and short-term | RT- | 42, 44 | |
strategy or plan to manage Scope 1 emissions, | CH- | ||
emissions reduction targets, and an analysis of | 110a.2 | ||
performance against those targets | |||
Air Quality | Air emissions of the following pollutants: (1) | RT- | 47 |
NOX (excluding N2O), (2) SOX, (3) volatile | CH- | ||
organic compounds (VOCs), and (4) hazardous | 120a.1 | ||
air pollutants (HAPs) | |||
Energy | (1) Total energy consumed, (2) percentage | RT- | 42-43 |
Management | grid electricity, (3) percentage renewable, (4) | CH- | |
total self-generated energy | 130a.1 | ||
Water | (1) Total water withdrawn, (2) total water | RT- | 45-46 |
Management | consumed, percentage of each in regions with | CH- | |
High or Extremely High Baseline Water Stress | 140a.1 | ||
Number of incidents of non-compliance | RT- | 41 | |
associated with water quality permits, | CH- | ||
standards, and regulations | 140a.2 | ||
Description of water management risks and | RT- | 45-46 | |
discussion of strategies and practices to | CH- | ||
mitigate those risks | 140a.3 | ||
Hazardous | Amount of hazardous waste generated, | RT- | 46 |
waste | percentage recycled | CH- | |
management | 150a.1 | ||
Community | Discussion of engagement processes to | RT- | Not |
Relations | manage risks and opportunities associated | CH- | disclosed |
with community interests | 210a.1 | ||
Workforce | (1) Total recordable incident rate (TRIR) and | RT- | 49-50 |
Health & | (2) fatality rate for (a) direct employees and | CH- | |
Safety | (b) contract employees | 320a.1 | |
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Description of efforts to assess, monitor, and | RT- | 51 | |
reduce exposure of employees and contract | CH- | ||
workers to long-term (chronic) health risks | 320a.2 | ||
Product | Revenue from products designed for usephase | RT- | 37 |
Design for | resource efficiency | CH- | |
Use-Phase | 410a.1 | ||
Efficiency | |||
Safety & | (1) Percentage of products that contain | RT- | 48 |
Environmental | Globally Harmonized System of Classification | CH- | |
Stewardship | and Labeling of Chemicals (GHS) Category 1 | 410b.1 | |
of Chemicals | and 2 Health and Environmental Hazardous | ||
Substances, (2) percentage of such products | |||
that have undergone a hazard assessment | |||
Discussion of strategy to (1) manage | RT- | 48 | |
chemicals of concern and (2) develop | CH- | ||
alternatives with reduced human and/or | 410b.2 | ||
environmental impact | |||
Genetically | Percentage of products by revenue that | RT- | 48 |
Modified | contain genetically modified organisms (GMOs) | CH- | |
Organisms | 410c.1 | ||
Management | Discussion of corporate positions related to | RT- | 48 |
of the Legal & | government regulations and/or policy | CH- | |
Regulatory | proposals that address environmental and | 530a.1 | |
Environment | social factors affecting the industry | ||
Operational | Process Safety Incidents Count (PSIC), | RT- | 51 |
Safety, | Process Safety Total Incident Rate (PSTIR), | CH- | |
Emergency | and Process Safety Incident Severity Rate | 540a.1 | |
Preparedness | (PSISR) | ||
& Response | |||
Number of transport incidents | RT- | Not | |
CH- | disclosed | ||
540a.2 | |||
Activity | Production by reportable segment | RT- | Not |
metrics | CH- | disclosed | |
000.A | |||
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Johnson Matthey plc published this content on 13 June 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 15 June 2022 09:52:01 UTC.