1. TOP
  2. Sustainability
  3. ESG Data Collection
  4. Table 2 SASB Comparative table 2 SASB

Table 2 SASB Comparative table 2 SASB

SASB Standard : Industrial Machinery & Goods

Code Topic Accounting metric Disclosure term
RT-IG-130a.1 Energy Management

(1) Total energy consumed

(2) percentage grid electricity

(3) percentage renewable

ESG Data Collection : Energy consumption
RT-IG-320a.1 Employee Health & Safety (1) Total recordable incident rate (TRIR), (2) fatality rate, and (3) near miss frequency rate (NMFR) ESG Data Collection : 
Health and safety management system
RT-IG-410a.1 Fuel Economy & Emissions in Use-phase Sales-weighted fleet fuel efficiency for medium- and heavy-duty vehicles N/A
RT-IG-410a.2 Sales-weighted fuel efficiency for non-road equipment N/A
RT-IG-410a.3 Sales-weighted fuel efficiency for stationary generators N/A
RT-IG-410a.4 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 N/A
RT-IG-440a.1 Materials Sourcing Description of the management of risks associated with the use of critical materials N/A
RT-IG-440b.1 Remanufacturing Design & Services Revenue from remanufactured products and remanufacturing services N/A