GRI/SASB Index - www.ussteel.com
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
102-01 | General Disclosures | Name of the organization | United States Steel Corporation | |
102-02 | General Disclosures | Activities, brands, products, and services | 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 | ||
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 | ||
102-07 | General Disclosures | Scale of the organization | ||
102-09 | General Disclosures | Supply chain | EM-IS-430a.1 | |
102-10 | General Disclosures | Significant changes to the organization and its supply chain | ||
102-11 | General Disclosures | Precautionary Principle or approach | ||
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 | ||
102-15 | General Disclosures | Key impacts, risks, and opportunities | ||
Ethics and Integrity | ||||
102-16 | General Disclosures | Values, principles, standards, and norms of behavior | ||
102-17 | General Disclosures | Mechanisms for advice and concerns about ethics | ||
Governance | ||||
102-18 | General Disclosures | Governance structure | ||
102-19 | General Disclosures | Delegating authority | ||
102-20 | General Disclosures | Executive-level responsibility for economic, environmental, and social topics | ||
102-21 | General Disclosures | Consulting stakeholders on economic, environmental, and social topics | ||
102-22 | General Disclosures | Composition of the highest governance body and its committees | ||
102-23 | General Disclosures | Chair of the highest governance body | ||
102-24 | General Disclosures | Nominating and selecting the highest governance body | ||
102-25 | General Disclosures | Conflicts of interest | ||
102-26 | General Disclosures | Role of highest governance body in setting purpose, values, and strategy | ||
102-27 | General Disclosures | Collective knowledge of highest governance body | ||
102-28 | General Disclosures | Evaluating the highest governance body’s performance | ||
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 | ||
102-31 | General Disclosures | Review of economic, environmental, and social topics | ||
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 | ||
102-35 | General Disclosures | Remuneration policies | ||
102-36 | General Disclosures | Process for determining remuneration | ||
102-37 | General Disclosures | Stakeholders’ involvement in remuneration | ||
102-38 | General Disclosures | Annual total compensation ratio | ||
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 | ||
102-43 | General Disclosures | Approach to stakeholder engagement | ||
Reporting Practice | ||||
102-45 | General Disclosures | Entities included in the consolidated financial statements | ||
102-46 | General Disclosures | Defining report content and topic Boundaries | ||
102-47 | General Disclosures | List of material topics | ||
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 | ||
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 |
Management Approach | ||||
103-1 | Management approach | Explanation of the material topic and its Boundary | 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 | ||
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 | ||
201-3 | Economic Performance | Defined benefit plan obligations and other retirement plans | ||
GRI 203: Indirect Economic Impacts | ||||
203-2 | Indirect Economic Impacts | Significant indirect economic impacts | ||
Environment | ||||
GRI 301: Materials | ||||
301-1 | Materials | Materials used by weight or volume | ||
GRI 302: Energy | ||||
302-1 | Energy | Energy consumption within the organization | EM-IS-130a.1 EM-IS-130a.2 | |
302-2 | Energy | Energy consumption within the organization | ||
302-3 | Energy | Energy intensity | ||
GRI 303: Water | ||||
303-1 | Water | Interactions with water as a shared resource | EM-IS-140a.1 | |
GRI 305: Emissions | ||||
305-1 | Emissions | Direct (Scope 1) GHG emissions | EM-IS-110a.1 EM-IS-110a.2 | |
305-2 | Emissions | Energy indirect (Scope 2) GHG emissions | ||
305-4 | Emissions | GHG emissions intensity | ||
305-5 | Emissions | Reduction of GHG emissions | ||
GRI 306: Waste | ||||
306-1 | Waste | Waste generation and significant waste-related impacts | EM-IS-150a.1 | |
GRI 307: Environmental Compliance | ||||
307-1 | Environmental Compliance | Noncompliance with environmental laws and regulations | ||
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 | ||
403-2 | Occupational Health and Safety | Hazard identification, risk assessment, and incident investigation | ||
403-4 | Occupational Health and Safety | Worker participation, consultation, and communication on occupational health and safety | ||
403-5 | Occupational Health and Safety | Worker training on occupational health and safety | ||
403-6 | Occupational Health and Safety | Promotion of worker health | ||
403-9 | Occupational Health and Safety | Work-related injuries | EM-IS-320a.1 | |
403-10 | Occupational Health and Safety | Work-related ill health | ||
GRI 405: Diversity and Equal Opportunity | ||||
405-2 | Diversity and Equal Opportunity | Ratio of basic salary and remuneration of women to men | ||
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 | ||
GRI 413: Local Communities | ||||
413-1 | Local Communities | Operations with local community engagement, impact assessments, and development programs | ||
GRI 415: Public Policy | ||||
415-1 | Public Policy | Political contributions | ||
GRI 416 Customer Health and Safety | ||||
416-1 | Customer Health and Safety | Assessment of the health and safety impacts of product and service categories | ||
416-2 | Customer Health and Safety | Incidents of noncompliance concerning the health and safety impacts of products and services | ||
GRI 419: Socioeconomic Compliance | ||||
419-1 | Socioeconomic Compliance | Noncompliance with laws and regulations in the social and economic area |