SUSTAINABILITY

GRI/SASB INDEX

U. S. Steel’s 2020 Sustainability Report and reporting index is aligned with certain Global Reporting Initiative (GRI) disclosures and aligned with related Sustainability Accounting Standards Boards (SASB) indicators.
DISCLOSURE TITLE GRI STANDARDS DISCLOSURE TITLE 2020 LOCATION/RESPONSE RELATED SASB
INDICATOR
ORGANIZATIONAL PROFILE

102-01General
Disclosures
Name of the organization
United States Steel Corporation
 
102-02General
Disclosures
Activities, brands, products,
and services
EM-IS-000.A
EM-IS-000.B
EM-IS-000.C
102-03General
Disclosures
Location of headquarters
Pittsburgh, Pennsylvania
 
102-04General
Disclosures
Location of headquarters
 
102-05General
Disclosures
Ownership and legal form
Corporation formed under the laws of the state of Delaware, United States Steel Corporation is a publicly traded company listed on the New York Stock Exchange (NYSE: X).
 
102-06General
Disclosures
Markets served
 
102-07General
Disclosures
Scale of the organization
 
102-09General
Disclosures
Supply chain
EM-IS-430a.1
102-10General
Disclosures
Significant changes to the organization and its supply chain
 
102-11General
Disclosures
Precautionary Principle or approach
 
102-12General
Disclosures
External initiatives
CEO Action for Racial Equity, ISO 45001, LEED, The Valuable 500, U.S. Paris Climate Agreement, ResponsibleSteelTM, UN Sustainable Development Goals
 
102-13General
Disclosures
Membership of associations
National Association of Manufacturers, ResponsibleSteelTM
 
 
Strategy
102-14General
Disclosures
Statement from senior decision-maker
 
102-15General
Disclosures
Key impacts, risks, and opportunities
 
 
Ethics and Integrity
102-16General
Disclosures
Values, principles, standards, and norms of behavior
 
102-17General
Disclosures
Mechanisms for advice and concerns about ethics
 
 
Governance
102-18General
Disclosures
Governance structure
 
102-19General
Disclosures
Delegating authority
 
102-20General
Disclosures
Executive-level responsibility for economic, environmental, and social topics
 
102-21General
Disclosures
Consulting stakeholders on economic, environmental, and social topics
 
102-22General
Disclosures
Composition of the highest governance body and its committees
 
102-23General
Disclosures
Chair of the highest governance body
 
102-24General
Disclosures
Nominating and selecting the highest governance body
 
102-25General
Disclosures
Conflicts of interest
 
102-26General
Disclosures
Role of highest governance body in setting purpose, values, and strategy
 
102-27General
Disclosures
Collective knowledge of highest governance body
 
102-28General
Disclosures
Evaluating the highest governance body’s performance
 
102-29General
Disclosures
Identifying and managing economic, environmental, and social impacts
 
102-30General
Disclosures
Effectiveness of risk management processes
 
102-31General
Disclosures
Review of economic, environmental, and social topics
 
102-32General
Disclosures
Highest governance body’s role in
sustainability reporting
The Corporate Governance & Sustainability Committee of the Board of Directors reviews the U. S. Steel Sustainability Report.
 
102-33General
Disclosures
Communicating critical concerns
 
102-35General
Disclosures
Remuneration policies
 
102-36General
Disclosures
Process for determining remuneration
 
102-37General
Disclosures
Stakeholders’ involvement in remuneration
 
102-38General
Disclosures
Annual total compensation ratio
 
 
Stakeholder Engagement
102-40General
Disclosures
List of stakeholder groups
U. S. Steel values all stakeholders both internal and external to the company. We consider our key stakeholders to be employees, communities in which we have an impact, investors, customers, suppliers, trade unions and NGOs.
 
102-41General
Disclosures
Collective bargaining agreements
 
102-43General
Disclosures
Approach to stakeholder engagement
 
 
Reporting Practice
102-45General
Disclosures
Entities included in the consolidated financial statements
 
102-46General
Disclosures
Defining report content and topic
Boundaries
 
102-47General
Disclosures
List of material topics
 
102-48General
Disclosures
Restatements of information
None.
 
102-49General
Disclosures
Changes in reporting
None.
 
102-50General
Disclosures
Reporting period
For the fiscal year ended Dec. 31, 2020
 
102-51General
Disclosures
Date of most recent report
2019 Sustainability Report
 
102-52General
Disclosures
Reporting cycle
Annually
 
102-53General
Disclosures
Contact point for questions regarding the report
Kevin Zeik
Senior Research Fellow - Innovation and Sustainability
Sustainability@uss.com
 
102-54
General
Disclosures
Claims of reporting in accordance with the GRI Standards
This report references disclosures from the GRI Standards 2020. 
102-55General
Disclosures
GRI content index2020 Sustainability Report, Reporting Index, Pages 88-96 
Management Approach
103-1Management
approach
Explanation of the material topic
and its Boundary
FN-IB-510a.1
FN-AC-510a.1
103-2Management
approach
The management approach
and its components
U. S. Steel Code of Ethics and Business Conduct (PDF)
 
103-3Management
approach
Evaluation of the management
approach
 
Economic
GRI 201: Economic Performance
201-1Economic
Performance
Direct economic value generated and distributed
2020 Form 10-K, 10-K Summary; Item 7: Management's Discussion and Analysis of Financial Condition and Results of Operations
 
201-2Economic
Performance
Financial implications and other risks and opportunities due to climate change
 
201-3Economic
Performance
Defined benefit plan obligations and other retirement plans
 
GRI 203: Indirect Economic Impacts
203-2Indirect
Economic
Impacts
Significant indirect economic impacts
 
Environment
GRI 301: Materials
301-1Materials
Materials used by weight or volume
 
GRI 302: Energy
302-1Energy
Energy consumption within the organization
EM-IS-130a.1
EM-IS-130a.2
302-2Energy
Energy consumption within the organization
 
302-3Energy
Energy intensity
 
GRI 303: Water
303-1Water
Interactions with water as a shared resource
EM-IS-140a.1
GRI 305: Emissions
305-1Emissions
Direct (Scope 1) GHG emissions
EM-IS-110a.1
EM-IS-110a.2
305-2Emissions
Energy indirect (Scope 2) GHG emissions
 
305-4Emissions
GHG emissions intensity
 
305-5Emissions
Reduction of GHG emissions
 
GRI 306: Waste
306-1Waste
Waste generation and significant waste-related impacts
EM-IS-150a.1
GRI 307: Environmental Compliance
307-1Environmental
Compliance
Noncompliance with environmental laws
and regulations
 
GRI 402: Labor/Management Relations
402-1Labor/ Management
Relations
Minimum notice periods regarding
operational changes
U. S. Steel follows all applicable laws, rules, and regulations regarding notification to employees prior to operational changes that may affect them. Advance notification of certain operational changes is provided for in labor agreements that cover U. S. Steel employees.
 
GRI 403: Occupational Health and Safety
403-1Occupational
Health and
Safety
Occupational health and safety management system
 
403-2Occupational
Health and
Safety
Hazard identification, risk assessment, and incident investigation
 
403-4Occupational
Health and
Safety
Worker participation, consultation, and communication on occupational health and
safety
 
403-5Occupational
Health and
Safety
Worker training on occupational health and safety
 
403-6Occupational
Health and
Safety
Promotion of worker health
 
403-9Occupational
Health and
Safety
Work-related injuries
EM-IS-320a.1
403-10Occupational
Health and
Safety
Work-related ill health
 
GRI 405: Diversity and Equal Opportunity
405-2Diversity and
Equal Opportunity
Ratio of basic salary and remuneration of women to men
 
GRI 407: Freedom of Association and Collective Bargaining
407-1Freedom of Association and Collective Bargaining
Operations and suppliers in which the right
to freedom of association and collective
bargaining may be at risk
 
GRI 413: Local Communities
413-1Local
Communities
Operations with local community engagement, impact assessments, and development programs
 
GRI 415: Public Policy
415-1Public
Policy
Political contributions
 
GRI 416 Customer Health and Safety
416-1Customer
Health and
Safety
Assessment of the health and safety impacts of product and service categories
 
416-2Customer
Health and
Safety
Incidents of noncompliance concerning the health and safety impacts of products and services
 
GRI 419: Socioeconomic Compliance
419-1Socioeconomic
Compliance
Noncompliance with laws and regulations in the social and economic area