Burgess COMMENTARY

Peter Burgess

The SASB universe of sustainability issues

(1) ENVIRONMENT

Climate change risks
Environmental accidents and remediation
Water use and management
Energy Management
Fuel management and transportation
GHG emissions and effluents
Waste management and effluents
Biodiversity impacts

(2) SOCIAL CAPITAL
Communication and engagement
Community development
Impact from facilities
Customer satisfaction
Customer health and safety
Disclosure and labeling
Marketing and ethical advertising
Access to services
Customer privacy
New markets

(3) HUMAN CAPITAL
Diversity and equal opportunity
Training and development
Recruitment and retention
Compensation and benefits
Labor relations and union practices
Employee health, safety and wellness
Child and forced labor

(4) BUSINESS MODEL AND INNOVATION
Long term viability of core business
Accounting for externalities
Research, development and innovation
Product societal value
Product life cycle impact
Packaging
Product pricing
Product quality and safety

(5) LEADERSHIP AND GOVERNANCE
Regulatory and legal challenges
Policies, standards and codes of conduct
Business ethics and competitive behavior
Shareholder engagement
Board structure and independence
Executive compensation
Lobbying and political contributions
Raw material demand
Supply chain, standard and selection
Supply chain engagement and transparency