SASB General Issue Category: Leadership & Governance including Business Ethics, etc.

SASB Business General Issue Model & Innovation

SASB General Issue Category: Human Capital including DEI, etc.

SASB General Issue Category: Social Capital, including Human Rights & Community Relations, Customer Privacy, etc.

Aspects include GHG Emissions, Air QualityEnergy Management, etc.

The Task Force on Climate-related Financial Disclosures was created in late 2015 to help identify information needed by the financial sector to appropriately assess and price climate-related risks.

Scope 3 emissions are greenhouse gas emissions that result from an organization's activities but are not directly controlled by the organization. They are also known as "indirect" or "value chain" emissions.

Scope 2 emissions: These are indirect emissions from the generation of purchased electricity, heat, and steam.