SASB Standards Comparison Table


Sustainability Disclosure Topics and Accounting Metrics

TopicCodeAccounting MetricReference
Environmental Footprint of Hardware Infrastructure
 TC-SI-130 a.1(1) Total energy consumed, (2) Percentage grid electricity,
(3) Percentage renewable
TC-SI-130 a.2(1) Total water withdrawn, (2) Total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress
TC-SI-130 a.3Discussion of the integration of environmental considerations into strategic planning for data center needs
Data Privacy & Freedom of Expression
 TC-SI-220 a.1Description of policies and practices relating to behavioral advertising and user privacy
TC-SI-220 a.2Number of users whose information is used for secondary purposes
TC-SI-220 a.3Total amount of monetary losses as a result of legal proceedings associated with user privacy
TC-SI-220 a.4(1) Number of law enforcement requests for user information, (2) Number of users whose information was requested, (3) Percentage resulting in disclosure
TC-SI-220 a.5List of countries where core products or services are subject to government-required monitoring, blocking, content filtering, or censoring
Data Security
 TC-SI-230 a.1(1) Number of data breaches, (2) Percentage involving personally identifiable information (PII), (3) Number of users affected
TC-SI-230 a.2Description of approach to identifying and addressing data security risks, including use of third-party cybersecurity standards
Recruiting & Managing a Global, Diverse & Skilled Workforce
 TC-SI-330 a.1Percentage of employees that are (1) foreign nationals and (2) located offshore
TC-SI-330 a.2Employee engagement as a percentage
TC-SI-330 a.3Percentage of gender and racial/ethnic group representation for (1) management, (2) technical staff, and (3) all other employees
Intellectual Property Protection & Competitive Behavior
 TC-SI-520 a.1Total amount of monetary losses as a result of legal proceedings associated with anticompetitive behavior regulations
Managing System Risks from Technology Disruption
 TC-SI-550 a.1Number of (1) performance issues and (2) service disruptions; (3) total customer downtime
TC-SI-550 a.2Description of business continuity risks related to disruptions of operations

Activity Metrics

Activity MetricReference
(1) Number of licenses or subscriptions, (2) Percentage cloud based
(1) Data processing capacity, (2) Percentage outsourced
(1) Amount of data storage, (2) Percentage outsourced
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