UPHOLDING GOVERNANCE

THE U. S. STEEL ETHICS AND SAFETY LINE

To further foster a strong ethical culture characterized by transparency, responsibility and accountability, U. S. Steel encourages employees to seek guidance, raise concerns and report suspected wrongdoing without fear of retaliation. 

Employees may do so by contacting their manager, a Human Resources representative, any member of the Legal Department or another appropriate company resource. Concerns can also be raised anonymously through the U. S. Steel Ethics and Safety Line, which is managed by an outside service provider and available 24 hours a day, seven days a week. Importantly, contact information for the Ethics and Safety Line is available on our website, so external stakeholders, including members of the public, can also use it to raise concerns related to our business. U. S. Steel strictly prohibits retaliation — including termination, demotion, discipline or harassment — against anyone who raises a concern in good faith and will take appropriate action against anyone found to have engaged in such retaliation.

We take all Ethics and Safety Line reports seriously and have adopted investigation protocols to ensure that all reports alleging misconduct are reviewed, escalated if needed and investigated thoroughly. The Protocols cover every step of the investigation process in detail, from receiving and assigning each report to conducting and documenting an appropriate investigation. Notably, a cross-functional committee reviews the results of all investigations, including any remedial actions, before they are closed to ensure that each report is handled appropriately.

To promote transparency and the efficacy of the Ethics and Safety Line, we regularly disclose to employees the number and types of reports received, the types of actions taken in response to substantiated allegations and anonymized summaries of select cases. The Audit Committee receives additional data about new reports, closed cases, and significant allegations and investigations to help facilitate its oversight of the ethics and compliance program.

ETHICS AND SAFETY LINE

Report Intake

Reporter contacts Ethics and Safety Line (phone/online) or raises concern to an internal resource that enters report into case management system


Immediate safety issues and threats elevated to Safety & Security


Internal Audit has access to all reports


Review and Assignment

Legal Department reviews report, acknowledges receipt and assigns it to appropriate investigator


Significant issues elevated to Audit Committee; regular updates provided, as necessary


Investigators include trained personnel in Human Resources/ Labor Relations, Safety & Security, Internal Audit and Legal


Investigation

Investigator conducts appropriate investigation and prepares written report documenting findings and any remedial measures


Investigation may include document review, interviews and other relevant steps


Confidentiality maintained to the extent possible


Case Closure

Cross-functional Case Closure Committee reviews investigation process, findings and conclusions


Committee consists of Legal, Human Resources, Safety & Security, Internal Controls and Internal Audit Investigation closed only if there is consensus by Case Closure Committee


Reporter advised that investigation is complete, and that appropriate action has been taken, if applicable


Reporting Out

Employees receive overview of Ethics and Safety Line activity and sample cases


Audit Committee receives detailed quarterly reports:

-Updates regarding significant reports and investigations

-Data and trends on new reports (by location, issue, anonymity of reporter)

-Data and trends on closed cases (remedial actions, substantiation rates)

BUSINESS PARTNERS

U. S. Steel ensures ethical and lawful business practices through our Supplier Code of Conduct, Anti-Corruption Guidelines, and rigorous vetting processes. Learn about our commitment to human rights, environmental stewardship, and compliance across our supply chain.

READ ABOUT U. S. Steel's BUSINESS PARTNERS