GRI/SASB INDEX

DISCLOSURE	TITLE	GRI STANDARDS DISCLOSURE TITLE	2020 LOCATION/RESPONSE	RELATED SASB INDICATOR

General Disclosure

ORGANIZATIONAL PROFILE

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102-01	General Disclosures	Name of the organization	United States Steel Corporation
102-02	General Disclosures	Activities, brands, products, and services	2020 Form 10-K, Item 1: Business, 2020 Sustainability Report, About U. S. Steel, Pages 8-12	EM-IS-000.A EM-IS-000.B EM-IS-000.C
102-03	General Disclosures	Location of headquarters	Pittsburgh, Pennsylvania
102-04	General Disclosures	Location of headquarters	2020 Form 10-K, Item 1: Business (Facilities and Locations as of December 31, 2020); Item 2: Properties, Website: Location
102-05	General 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).
102-06	General Disclosures	Markets served	2020 Form 10-K, Item 1: Business (Segments), 2020 Sustainability Report, About U. S. Steel, Page 11 (Company Snapshot)
102-07	General Disclosures	Scale of the organization	2020 Form 10-K, 10-K Summary (Key Performance Indicators); Item 1: Business (Segments, Human Capital Management), 2020 Sustainability Report, About U. S. Steel, Page 11 (Company Snapshot)
102-09	General Disclosures	Supply chain	2020 Sustainability Report, Ethics and Compliance, Our Foundation: Supplier Code of Conduct Pages 79-80	EM-IS-430a.1
102-10	General Disclosures	Significant changes to the organization and its supply chain	2020 Form 10-K, 10-K Summary Item 1: Business (Acquisitions, Capital Structure and Liquidity)
102-11	General Disclosures	Precautionary Principle or approach	2020 Sustainability Report, ESG at U. S. Steel, Page 24 (Risk Management);Protecting the Environment, Page 56 (Environmental Stewardship)
102-12	General Disclosures	External initiatives	CEO Action for Racial Equity, ISO 45001, LEED, The Valuable 500, U.S. Paris Climate Agreement, ResponsibleSteelTM, UN Sustainable Development Goals
102-13	General Disclosures	Membership of associations	National Association of Manufacturers, ResponsibleSteelTM
Strategy
102-14	General Disclosures	Statement from senior decision-maker	2020 Sustainability Report, Executive Letter, Pages 4-6
102-15	General Disclosures	Key impacts, risks, and opportunities	2020 Form 10-K, Item 1: Business; Item 1A: Risk Factors
Ethics and Integrity
102-16	General Disclosures	Values, principles, standards, and norms of behavior	2020 Sustainability Report, Ethics and Compliance: Our Foundation, Pages 76-80, Code of Ethical Business Conduct
102-17	General Disclosures	Mechanisms for advice and concerns about ethics	2020 Sustainability Report, Ethics and Compliance: Our Foundation, Pages 78-79 (The U. S. Steel Ethics and Safety Line)
Governance
102-18	General Disclosures	Governance structure	2020 Sustainability Report, Corporate Governance, Pages 81-84, 2021 Proxy Statement, Corporate Governance, Pages 18-19; (Our Governance Framework); Pages 24-25 (Board Committees)
102-19	General Disclosures	Delegating authority	2020 Sustainability Report, Corporate Governance, Page 82 (Corporate Governance and Sustainability)
102-20	General Disclosures	Executive-level responsibility for economic, environmental, and social topics	2020 Sustainability Report, Corporate Governance, Page 83 (Corporate Governance and Sustainability)
102-21	General Disclosures	Consulting stakeholders on economic, environmental, and social topics	2021 Proxy Statement, Corporate Governance, Pages 30-31 (Commitment to Stockholder Engagement)
102-22	General Disclosures	Composition of the highest governance body and its committees	2021 Proxy Statement, Proposal 1: Election of Directors, Pages 8-24
102-23	General Disclosures	Chair of the highest governance body	2021 Proxy Statement, Corporate Governance, Page 20 (Board Leadership Structure)
102-24	General Disclosures	Nominating and selecting the highest governance body	2021 Proxy Statement, Proposal 1: Election of Directors, Pages 8-10
102-25	General Disclosures	Conflicts of interest	2021 Proxy Statement, Proposal 1: Election of Directors, Pages 8-10
102-26	General Disclosures	Role of highest governance body in setting purpose, values, and strategy	2020 Sustainability Report, Corporate Governance, Pages 82-83 (Corporate Governance and Sustainability), Corporate Governance & Sustainability Committee Charter
102-27	General Disclosures	Collective knowledge of highest governance body	2020 Sustainability Report, Corporate Governance, Page 82 (Corporate Governance and Sustainability)
102-28	General Disclosures	Evaluating the highest governance body’s performance	2021 Proxy Statement, Corporate Governance, Pages 31-32 (Director Compensation)
102-29	General Disclosures	Identifying and managing economic, environmental, and social impacts	2020 Sustainability Report, Corporate Governance, Pages 82-83 (Corporate Governance and Sustainability), 2021 Proxy Statement, Corporate Governance, Page 26 (U. S. Steel's Sustainability Framework); Pages 30-31 (Commitment to Stockholder Engagement), Corporate Governance & Sustainability Committee Charter
102-30	General Disclosures	Effectiveness of risk management processes	2020 Sustainability Report, ESG at U. S. Steel, Page 24 (Risk Management); Corporate Governance, Pages 82-83 (Corporate Governance and Sustainability)
102-31	General Disclosures	Review of economic, environmental, and social topics	2020 Sustainability Report, ESG at U. S. Steel, Page 24 (Risk Management); Protecting the Environment, Pages 57-58 (Environmental Management Policy and Code of Ethical Business Conduct); Pages 82-83 (Corporate Governance and Sustainability)
102-32	General 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.
102-33	General Disclosures	Communicating critical concerns	2021 Proxy Statement, Corporate Governance, Page 31 (Communications from Stockholders and Interested Parties)
102-35	General Disclosures	Remuneration policies	2021 Proxy Statement, Compensation Discussion and Analysis, Page 45 (Our Compensation Philosophy), Pages 54-60 (Elements of Compensation), Pages 61-62 (Compensation Policies and Other Considerations)
102-36	General Disclosures	Process for determining remuneration	2021 Proxy Statement, Compensation Discussion and Analysis, Pages 52-53 (Our Compensation Process)
102-37	General Disclosures	Stakeholders’ involvement in remuneration	2021 Proxy Statement, Proposal 2: Advisory Vote on Executive Compensation, Page 35
102-38	General Disclosures	Annual total compensation ratio	2021 Proxy Statement, CEO Pay Ratio, Page 77
Stakeholder Engagement
102-40	General 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.
102-41	General Disclosures	Collective bargaining agreements	2020 Sustainability Report, Empowering People, Page 42 (Labor Relations)
102-43	General Disclosures	Approach to stakeholder engagement	2020 Sustainability Report, Pages 85-86 (Rich Fruehauf, U. S. Steel Chief Strategy and Sustainability Officer)
Reporting Practice
102-45	General Disclosures	Entities included in the consolidated financial statements	2020 Form 10-K, Exhibit 21: Subsidiaries and Joint Ventures as of December 31, 2020
102-46	General Disclosures	Defining report content and topic Boundaries	2020 Sustainability Report, ESG at U. S. Steel, Page 20 (About This Report)
102-47	General Disclosures	List of material topics	2020 Sustainability Report, ESG at U. S. Steel, Page 21 (ESG Materiality Assessment Results)
102-48	General Disclosures	Restatements of information	None.
102-49	General Disclosures	Changes in reporting	None.
102-50	General Disclosures	Reporting period	For the fiscal year ended Dec. 31, 2020
102-51	General Disclosures	Date of most recent report	2019 Sustainability Report
102-52	General Disclosures	Reporting cycle	Annually
102-53	General 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.
102-55	General Disclosures	GRI content index	2020 Sustainability Report, Reporting Index, Pages 88-96

Material Disclosure

Management Approach
103-1	Management approach	Explanation of the material topic and its Boundary	2020 Sustainability Report, ESG at U. S. Steel, Page 22 (ESG Materiality Assessment Results)	FN-IB-510a.1 FN-AC-510a.1
103-2	Management approach	The management approach and its components	U. S. Steel Code of Ethics and Business Conduct (PDF)
103-3	Management approach	Evaluation of the management approach	2020 Sustainability Report, ESG at U. S. Steel, Pages 22-23 (ESG Materiality Assessment Results)
Economic
GRI 201: Economic Performance
201-1	Economic 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
201-2	Economic Performance	Financial implications and other risks and opportunities due to climate change	2020 Form 10-K, Item 1A: Risk Factors, 2020 Sustainability Report, ESG at U. S. Steel, Page 24 (Risk Management)
201-3	Economic Performance	Defined benefit plan obligations and other retirement plans	2020 Form 10-K, 10-K Summary (Pension and Other Post-employment Benefits, Net Periodic Benefit Costs, Funded Status of Pension/OPEB Plans); Note 18: Pensions and Other Benefits
GRI 203: Indirect Economic Impacts
203-2	Indirect Economic Impacts	Significant indirect economic impacts	2020 Sustainability Report, Empowering People, Pages 43-46 (Community Engagement)
Environment
GRI 301: Materials
301-1	Materials	Materials used by weight or volume	2020 Sustainability Report, Protecting the Environment, Page 55 (Big Ambitions); Protecting the Environment, Page 71 (Steel Scrap), Protecting the Environment, Page 72 (2020 Global Recycled Materials)
GRI 302: Energy
302-1	Energy	Energy consumption within the organization	2020 Sustainability Report, Protecting the Environment, Page 65 (Energy Efficiency and Reduction)	EM-IS-130a.1 EM-IS-130a.2
302-2	Energy	Energy consumption within the organization	2020 Sustainability Report, Protecting the Environment, Page 65 (Energy Efficiency and Reduction)
302-3	Energy	Energy intensity	2020 Sustainability Report, Protecting the Environment, Page 65 (Energy Efficiency and Reduction)
GRI 303: Water
303-1	Water	Interactions with water as a shared resource	2020 Sustainability Report, Protecting the Environment, Pages 68-69 (Water Quality and Conservation)	EM-IS-140a.1
GRI 305: Emissions
305-1	Emissions	Direct (Scope 1) GHG emissions	2020 Sustainability Report, Protecting the Environment, Page 62 (Reduction of Greenhouse Gas Emissions)	EM-IS-110a.1 EM-IS-110a.2
305-2	Emissions	Energy indirect (Scope 2) GHG emissions	2020 Sustainability Report, Protecting the Environment, Page 62 (Reduction of Greenhouse Gas Emissions)
305-4	Emissions	GHG emissions intensity	2020 Sustainability Report, Protecting the Environment, Page 62 (Reduction of Greenhouse Gas Emissions)
305-5	Emissions	Reduction of GHG emissions	2020 Sustainability Report, Protecting the Environment, Page 62 (Reduction of Greenhouse Gas Emissions)
GRI 306: Waste
306-1	Waste	Waste generation and significant waste-related impacts	2020 Sustainability Report, Protecting the Environment, Page 70-73 (Waste Management, Recycling and Reuse); Protecting the Environment, Page 73 (Tailings Basin Management)	EM-IS-150a.1
GRI 307: Environmental Compliance
307-1	Environmental Compliance	Noncompliance with environmental laws and regulations	2020 Form 10-K, Item 1: Business (Environmental Matters, Litigation and Contingencies); Item 3: Legal Proceedings
GRI 402: Labor/Management Relations
402-1	Labor/ 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
403-1	Occupational Health and Safety	Occupational health and safety management system	2020 Sustainability Report, Empowering People, Pages 49-50 (Safety Management System (SMS) Development and Deployment)
403-2	Occupational Health and Safety	Hazard identification, risk assessment, and incident investigation	2020 Sustainability Report, Empowering People, Page 50 (Safety Management System (SMS) Development and Deployment)
403-4	Occupational Health and Safety	Worker participation, consultation, and communication on occupational health and safety	2020 Sustainability Report, Empowering People, Pages 50-52 (Employee Engagement Activities); Page 52 (Recognition)
403-5	Occupational Health and Safety	Worker training on occupational health and safety	2020 Sustainability Report, Empowering People, Page 53 (Days Away From Work)
403-6	Occupational Health and Safety	Promotion of worker health	2020 Sustainability Report, Empowering People, Pages 36-37 (Inclusive Employee Benefit Programs); Page 52 (Employee Engagement Activities)
403-9	Occupational Health and Safety	Work-related injuries	2020 Sustainability Report, Empowering People, Page 53 (Days Away From Work)	EM-IS-320a.1
403-10	Occupational Health and Safety	Work-related ill health	2020 Sustainability Report, Empowering People, Page 53 (Days Away From Work)
GRI 405: Diversity and Equal Opportunity
405-2	Diversity and Equal Opportunity	Ratio of basic salary and remuneration of women to men	2020 Sustainability Report, Empowering People, Page 41 (Talent Development and Performance)
GRI 407: Freedom of Association and Collective Bargaining
407-1	Freedom of Association and Collective Bargaining	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	2020 Sustainability Report, Empowering People, Page 42 (Labor Relations)
GRI 413: Local Communities
413-1	Local Communities	Operations with local community engagement, impact assessments, and development programs	2020 Sustainability Report, Empowering People, Page 43 (Community Engagement)
GRI 415: Public Policy
415-1	Public Policy	Political contributions	Political Contributions Policy, 2019 Political Contributions and Expenditures Report
GRI 416 Customer Health and Safety
416-1	Customer Health and Safety	Assessment of the health and safety impacts of product and service categories	Website: Safety Data Sheets
416-2	Customer Health and Safety	Incidents of noncompliance concerning the health and safety impacts of products and services	2020 Form 10-K, Item 1: Business (Environmental Matters, Litigation and Contingencies); Item 3: Legal Proceedings
GRI 419: Socioeconomic Compliance
419-1	Socioeconomic Compliance	Noncompliance with laws and regulations in the social and economic area	2020 Form 10-K, Item 3: Legal Proceedings; Exhibit 95: Mine Safety Disclosure