SASB Standards
Sustainability Disclosure Topics & Accounting Metrics
| TOPIC | ACCOUNTING METRIC | CODE | Page to Refer |
|---|---|---|---|
| Water Management | (1) Total water withdrawn, (2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress | CG-HP-140a.1 |
Water Resources Environmental Data |
| Description of water management risks and discussion of strategies and practices to mitigate those risks | CG-HP-140a.2 |
Water Resources Environmental Data |
|
| Product Environmental, Health, and Safety Performance | Revenue from products that contain REACH substances of very high concern (SVHC) | CG-HP-250a.1 | Quality |
| Revenue from products that contain substances on the California DTSC Candidate Chemicals List | CG-HP-250a.2 | ー | |
| Discussion of process to identify and manage emerging materials and chemicals of concern | CG-HP-250a.3 | Quality | |
| Revenue from products designed with green chemistry principles | CG-HP-250a.4 | ー | |
| Packaging Lifecycle Management | (1) Total weight of packaging, (2) percentage made from recycled and/or renewable materials, and (3) percentage that is recyclable, reusable, and/or compostable | CG-HP-410a.1 |
Energy/Material Flow from a Life Cycle Perspective Reduction of the Amount of Plastic Materials Used Recycling-Based Society Plastic Waste Reduction Measures |
| Discussion of strategies to reduce the environmental impact of packaging throughout its lifecycle | CG-HP-410a.2 |
Reduction of the Amount of Plastic Materials Used Environmental Management Recycling-Based Society Plastic Waste Reduction Measures Biodiversity > Initiatives and Results |
|
| Environmental & Social Impacts of Palm Oil Supply Chain | Amount of palm oil sourced, percentage certified through the Roundtable on Sustainable Palm Oil (RSPO) supply chains as (a) Identity Preserved, (b) Segregated, (c) Mass Balance, or (d) Book & Claim | CG-HP-430a.1 |
Ensuring the Traceability of Palm Oil to Its Origin and Expanding the Use of Certified Palm Oil (RSPO-Certified) Environmental Data |
Activity Metrics
| ACTIVITY METRIC | CODE | Page to Refer |
|---|---|---|
| Units of products sold, total weight of products sold | CG-HP-000.A |
Energy/Material Flow from a Life Cycle Perspective Environmental Data |
| Number of manufacturing facilities | CG-HP-000.B | Overview of the Unicharm Group |