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Water Management (1) Total water withdrawn, (2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress CG-HP-140a.1 Water Resources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
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
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
Pollution Prevention and Resource Utilization
Discussion of strategies to reduce the environmental impact of packaging throughout its lifecycle CG-HP-410a.2 Key Initiatives Safeguarding the well-being of our planet
Reduction of the Amount of Plastic Materials Used
Environmental Management
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 Usage of Third-Party Certified Sustainable Palm Oil
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

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