SASB disclosure topics
TopicAccounting metricCategoryUnitCode
Greenhouse Gas EmissionsGross global Scope 1 emissionsQuantitativeton CO2 eqRR-PP-110a.1
RT-CP-110a.1
Climate change – Direct and indirect GHG emissions
Greenhouse Gas EmissionsDiscussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targetsDiscussion and analysisn/aRR-PP-110a.2
RT-CP-110a.2
Climate change – Climate change management
Air QualityAir emissions of the following pollutants: (1) NOx (excluding N2O), (2) SO2, (3) volatile organic compounds (VOCs), (4) particulate matter (PM), and (5) hazardous air pollutants (HAPs)QuantitativeMetric tons (t)RR-PP-120a.1
RT-CP-120a.1
Climate change – Air emissions of NOx, SOx and other significant emissions
Energy Management(1) Total energy consumed, (2) percentage grid electricity, (3) percentage from biomass, (4)
percentage from other renewable energy
QuantitativeGJ / %RR-PP-130a.1
RT-CP-130a.1
Energy use – Figures and fees for energy consumed and sold
Water Management(1) Total water withdrawn, (2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water StressQuantitativem³ / %RR-PP-140a.1
RT-CP-140a.1
Water use – Risk and impact management and areas of water stress
Water use – Figures and considerations: water withdrawn, discarded, consumed and reused
Water ManagementDescription of water management risks and discussion of strategies and practices to mitigate those risksDiscussion and analysisn/aRR-PP-140a.2
RT-CP-140a.2
Water use – Risk and impact management and areas of water stress
Water ManagementNumber of incidents of non-compliance associated with water quality permits, standards, and regulationsQuantitativeNumberRT-CP-140a.3Water use – Figures and considerations: water withdrawn, discarded, consumed and reused
Waste ManagementAmount of hazardous waste generated, percentage recycledQuantitativeMetric tons (t),
Percentage (%)
RT-CP-150a.1Wate – Waste generated, repurposed, reused, recovered and recycled
Ecosystem Services & ImpactsArea of forestland certified to a third-party forest management standard, percentage certified to each standardQuantitativeAcres (ac),
Percentage (%)
RR-FM-160a.1Forest certification – Forest Certification management
Ecosystem Services & ImpactsArea of forestland with protected conservation statusQuantitativeAcres (ac)RR-FM-160a.2Biodiversity – Environmental protection areas and areas of high biodiversity value
Ecosystem Services & ImpactsArea of forestland in endangered species habitatQuantitativeAcres (ac)RR-FM-160a.3Biodiversity – Number of IUCN red list species and national conservation list species
Ecosystem Services & ImpactsDescription of approach to optimizing opportunities from ecosystem services provided by forestlandsDiscussion and analysisn/aRR-FM-160a.4Biodiversity – Optimizing opportunities from ecosystem services provided by forests
Rights of Indigenous PeoplesArea of forestland in indigenous landQuantitativeAcres (ac)RR-FM-210a.1Local development – Traditional communities
Rights of Indigenous PeoplesDescription of engagement processes and due diligence practices with respect to human rights, indigenous rights, and the local communityDiscussion and analysisn/aRR-FM-210a.2Local development – Traditional communities
Product SafetyNumber of recalls issued, total units recalledQuantitativeNumberRT-CP-250a.1Customers and products – Product life cycle and recovery
Product SafetyDiscussion of process to identify and manage emerging materials and chemicals of concernDiscussion and analysisn/aRT-CP-250a.2Customers and products – Product life cycle and recovery
Product Lifecycle
Management
Percentage of raw materials from: (1) recycled content, (2) renewable resources, and (3) renewable and recycled contentQuantitativePercentage (%)
by weight
RT-CP-410a.1Customers and products – Product life cycle and recovery
Product Lifecycle
Management
Revenue from products that are reusable, recyclable, and/or compostableQuantitativeReporting
currency
RT-CP-410a.2Customers and products – Product life cycle and recovery
Product Lifecycle
Management
Discussion of strategies to reduce the environmental impact of packaging throughout its lifecycleDiscussion and analysisn/aRT-CP-410a.3Customers and products – Product life cycle and recovery
Supply Chain ManagementPercentage of wood fiber sourced from (1) third-party certified forestlands and percentage to each standard and (2) meeting other fiber sourcing standards and percentage to each standardQuantitative% by weightRR-PP-430a.1Forest certification – Forest Certification management
Supply Chain ManagementAmount of recycled and recovered fiber procuredQuantitativeMetric tons (t)RR-PP-430a.2Customers and products – Product life cycle and recovery
Supply Chain ManagementTotal wood fiber procured, percentage from certified sourcesQuantitativeMetric tons (t),
Percentage (%)
RT-CP-430a.1Customers and products – Product life cycle and recovery
Supply Chain ManagementTotal aluminum purchased, percentage from certified sourcesQuantitativeMetric tons (t)
CO -e, ₂
Percentage (%)
RT-CP-430a.2Customers and products – Product life cycle and recovery
Climate Change AdaptationDescription of strategy to manage opportunities for and risks to forest management and timber production presented by climate changeDiscussion and analysisn/aRR-FM-450a.1Climate change – Climate change management