The Operational Sustainability Management application uses several sustainability reporting frameworks to help organizations report their economic, environmental, social, and governance performance. The Unified content management application is a centralized repository of frameworks, citations, metric definitions, and emission factors. Using this application accelerates the adoption of ESG frameworks.
重要:
Starting with the Xanadu release, Sustainability Accounting Standards Board (SASB)
Global Reporting Initiative (GRI) content accelerator are deprecated. It will be hidden and no longer activated on new instances but will continue to be supported. The Unified content management application provides the latest experience for this functionality.
The GRI Standards enable any organization to understand and report on
their impacts on the economy, environment, and people in a comparable and credible way, thereby
increasing transparency on their contribution to sustainable development.
The Sustainability Accounting Standards Board (SASB) is an ESG guidance framework that sets the standards for the
disclosure of financially material sustainability information by companies to their investors.
SASB Standards enable businesses to identify, manage, and communicate
financially material sustainability information to their investors.
The Operational Sustainability Management application is shipped with the Global Reporting Initiative (GRI) Content Accelerator for Operational Sustainability and Sustainability Accounting Standards Board (SASB) content pack.
Updates in the citation form
When the
Operational Sustainability Management application is installed in the instance, the
citation form displays a new field titled as
Reporting requirements and
recommendations in the Reporting section. This field provides the guidelines about
the reporting requirements provided by the reporting organization.
注: The
Reporting requirements field is displayed only when the Operational Sustainability Management application is installed.
See the following sample
information that is provided by the reporting organization in the
Reporting
requirements field in the citation form:
The reporting organization
shall report the following information: a. GHG emissions intensity ratio for the organization.
b. Organization-specific metric (the denominator) chosen to calculate the ratio. c. Types of
GHG emissions included in the intensity ratio; whether direct (Scope 1), energy indirect (Scope
2), and/or other indirect (Scope 3). d. Gases included in the calculation; whether CO2, CH4,
N2O, HFCs, PFCs, SF6, NF3, or all. 2.7 When compiling the information specified in Disclosure
305-4, the reporting organization shall: 2.7.1 calculate the ratio by dividing the absolute GHG
emissions (the numerator) by the organization-specific metric (the denominator); 2.7.2 if
reporting an intensity ratio for other indirect (Scope 3) GHG emissions, report this intensity
ratio separately from the intensity ratios for direct (Scope 1) and energy indirect (Scope 2)
emissions. Reporting recommendations 2.8 When compiling the information specified in Disclosure
305-4, the reporting organization should, where it aids transparency or comparability over
time, provide a breakdown of the GHG emissions intensity ratio by: 2.8.1 business unit or
facility; 2.8.2 country; 2.8.3 type of source; 2.8.4 type of activity.