SASB Comparison Table
AEROSPACE & DEFENSE
| TOPIC | ACCOUNTING METRIC | CODE | Sustainability Data Book 2024 Reference Pages/Website |
|---|---|---|---|
| Energy Management | (1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewable | RT-AE-130a.1 | |
| Hazardous Waste Management | Amount of hazardous waste generated, percentage recycled | RT-AE-150a.1 | |
| Number and aggregate quantity of reportable spills, quantity recovered | RT-AE-150a.2 | ||
| Data Security | (1) Number of data breaches, (2) percentage involving confidential information | RT-AE-230a.1 | ─ |
| Description of approach to identifying and addressing data security risks in (1) entity operations and (2) products | RT-AE-230a.2 | ||
| Product Safety | Number of recalls issued, total units recalled | RT-AE-250a.1 | ─ |
| Number of counterfeit parts detected, percentage avoided | RT-AE-250a.2 | ─ | |
| Number of Airworthiness Directives received, total units affected | RT-AE-250a.3 | ─ | |
| Total amount of monetary losses as a result of legal proceedings associated with product safety | RT-AE-250a.4 | ─ | |
| Fuel Economy & Emissions in Use-phase | Revenue from alternative energy-related products | RT-AE-410a.1 | ─ |
| Description of approach and discussion of strategy to address fuel economy and greenhouse gas (GHG) emissions of products | RT-AE-410a.2 | ||
| Materials Sourcing | Description of the management of risks associated with the use of critical materials | RT-AE-440a.1 | |
| Business Ethics | Total amount of monetary losses as a result of legal proceedings associated with incidents of corruption, bribery, and/or illicit international trade | RT-AE-510a.1 | |
| Revenue from countries ranked in the “E” or “F” Band of Transparency International’s Government Defence Anti-Corruption Index | RT-AE-510a.2 | ─ | |
| Discussion of processes to manage business ethics risks throughout the value chain | RT-AE-510a.3 | ||
| Activity Metrics | Production by reportable segment | RT-AE-000.A | |
| Number of employees | RT-AE-000.B |
P046: Diversity, Equity, and Inclusion/ Human Resource Management/ Metrics and Targets |
ENGINEERING & CONSTRUCTION SERVICES
| TOPIC | ACCOUNTING METRIC | CODE | Sustainability Data Book 2024 Reference Pages/Website |
|---|---|---|---|
| Environmental Impacts of Project Development | Number of incidents of non-compliance with environmental permits, standards, and regulations | IF-EN-160a.1 | |
| Discussion of processes to assess and manage environmental risks associated with project design, siting, and construction | IF-EN-160a.2 | ─ | |
| Structural Integrity & Safety | Amount of defect- and safety-related rework costs | IF-EN-250a.1 | ─ |
| Total amount of monetary losses as a result of legal proceedings associated with defect- and safety-related incidents | IF-EN-250a.2 | ─ | |
| Workforce Health & Safety | (1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) contract employees | IF-EN-320a.1 |
P070: Labor Practice (Occupational Health and Safety)/ Metrics and Targets |
| Lifecycle Impacts of Buildings & Infrastructure | Number of (1) commissioned projects certified to a third-party multi-attribute sustainability standard and (2) active projects seeking such certification | IF-EN-410a.1 | ─ |
| Discussion of process to incorporate operational-phase energy and water efficiency considerations into project planning and design | IF-EN-410a.2 | ─ | |
| Climate Impacts of Business Mix | Amount of backlog for (1) hydrocarbon-related projects and (2) renewable energy projects | IF-EN-410b.1 | ─ |
| Amount of backlog cancellations associated with hydrocarbon-related projects | IF-EN-410b.2 | ─ | |
| Amount of backlog for non-energy projects associated with climate change mitigation | IF-EN-410b.3 | ─ | |
| Business Ethics | (1) Number of active projects and (2) backlog in countries that have the 20 lowest rankings in Transparency International’s Corruption Perception Index | IF-EN-510a.1 | ─ |
| Total amount of monetary losses as a result of legal proceedings associated with charges of (1) bribery or corruption and (2) anti-competitive practices | IF-EN-510a.2 | ─ | |
| Description of policies and practices for prevention of (1) bribery and corruption, and (2) anti-competitive behavior in the project bidding processes | IF-EN-510a.3 | ||
| Activity Metrics | Number of active projects | IF-EN-000.A | ─ |
| Number of commissioned projects | IF-EN-000.B | ─ | |
| Total backlog | IF-EN-000.C |
INDUSTRIAL MACHINERY & GOODS
| TOPIC | ACCOUNTING METRIC | CODE | Sustainability Data Book 2024 Reference Pages/Website |
|---|---|---|---|
| Energy Management | (1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewable | RT-IG-130a.1 | |
| Employee Health & Safety | (1) Total recordable incident rate (TRIR), (2) fatality rate, and (3) near miss frequency rate (NMFR) | RT-IG-320a.1 |
P070: Labor Practice (Occupational Health and Safety)/ Metrics and Targets |
| Fuel Economy & Emissions in Use-phase | Sales-weighted fleet fuel efficiency for medium- and heavy-duty vehicles | RT-IG-410a.1 | ─ |
| Sales-weighted fuel efficiency for non-road equipment | RT-IG-410a.2 | ─ | |
| Sales-weighted fuel efficiency for stationary generators | RT-IG-410a.3 | ─ | |
| Sales-weighted emissions of (1) nitrogen oxides (NOx) and (2) particulate matter (PM) for : (a) marine diesel engines, (b) locomotive diesel engines, (c) on-road medium- and heavy-duty engines, and (d) other non-road diesel engines | RT-IG-410a.4 | ─ | |
| Materials Sourcing | Description of the management of risks associated with the use of critical materials | RT-IG-440a.1 | |
| Remanufacturing Design & Services | Revenue from remanufactured products and remanufacturing services | RT-IG-440b.1 | ─ |
| Activity Metrics | Number of units produced by product category | RT-IG-000.A | ─ |
| Number of employees | RT-IG-000.B |
P046: Diversity, Equity, and Inclusion/ Human Resource Management/ Metrics and Targets |