323-48 Marine Transportation SASB Standards, 2018

Summary

This is the SASB Sustainability Accounting Standard that is concerned with Marine Transportation.

Issuer

SASB

Year

2018

Region

International

Issuer (type)

Sustainability Accounting Standards Board (International)

Instrument type

Standard

Disclosure instrument

Yes

Geographical scope

International

Mandatory or voluntary

Voluntary

Restrictiveness
- Low 0.28%
Restrictions on business
- Very High 0.51%
ESG
- E focus: climate change, conservation, emissions, energy, environment, forest certification, ghg emissions, ghg reporting, greenhouse gas, hazardous substances, pollution, renewable energy, waste, water, wetlands, biodiversity
- S focus: social impacts, value creation, employee training
- G focus: business ethics, corruption, financial reporting, risk management, bribery
Sustainable Development Goals
GRI standards
Main industries targeted
- Finance, Management, Mining, Professional services, Transportation