In 2024, U. S. Steel refreshed the materiality assessment that was conducted in 2022 and broadened our outreach to include input from more internal and external stakeholders.

We engaged more than 90 internal and 20 external stakeholders to assess and reprioritize material topics identified in 2022. We conducted interviews and surveys with leaders across U. S. Steel business lines and external stakeholders representing customers, suppliers, lenders and non-governmental organizations. The stakeholders rated the importance of sustainability and ESG topics to themselves and to other stakeholders, as well as to U. S. Steel’s corporate goals and strategy. In addition, stakeholders commented on the sustainability and ESG topics they expect to grow in importance in the short and medium terms.

The matrix shows our 16 material topics in relation to stakeholde importance. The nine bolded topics are our focus topics as of 2024. For more information on how we are integrating these topics into our short and long-term strategies, see our GRI 3-3 disclosure in the 2023 Sustainability Report PDF.

U. S. Steel will continue to engage with a variety of internal and external stakeholders to understand evolving perspectives around sustainability and ESG topics and risks and opportunities across our value chain. The insights gathered from this materiality refresh will continue to shape our sustainability strategy and enterprise risk management mitigation strategies going forward.

2024 Materiality Assessment




At U. S. Steel, our mission of delivering profitable steel solutions for people and planet underlies everything we do. In 2023, supported by our Board of Directors (Board), we continued our work to fulfill this mission by executing our strategy to deliver the BEST for all our stakeholders.
Our culture is based on our S.T.E.E.L. Principles: Safety First; Trust and Respect; Environmental Stewardship; Excellence and Accountability; and Lawful and Ethical Conduct. We expect our employees and members of our Board to take personal responsibility to “do what’s right,” and our Code of Ethical Business Conduct serves as the foundation for the actions of our employees and directors. To further ensure that employees understand the Company’s expectations and all applicable rules, we provide annual ethics and compliance training to our employees and share communications about key compliance topics, including senior management messages underscoring the importance of doing business with integrity. In addition, through our annual policy certification process, employees of U. S. Steel Košice (USSK) in Košice, Slovakia, non-represented employees in the United States, and members of our Board certify their ongoing compliance with our Code of Ethical Business Conduct.