Content Indices

SASB Index


Content Indices
SASB Index

Sustainability Accounting Standards Board (SASB) Index

SUSTAINABILITY DISCLOSURE TOPICS AND ACCOUNTING METRICS
 

TopicAccounting MetricLocation/Direct Answer
Greenhouse Gas Emissions 110a.1 Gross global Scope 1 emissionsSustainability Metrics; 2020 CDP Climate Change Questionnaire, section C7
110a.2 Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targetsClimate Change; 2020 CDP Climate Change Questionnaire, section C3; Climate Strategy
110a.3 Total fuel consumed, percentage renewableSustainability Metrics; 2020 CDP Climate Change Questionnaire, section C8
Air Quality 120a.1 Air emissions of the following pollutants: (1) NOx (excluding N2O) and (2) particulate matter (PM)Sustainability Metrics
Employee Health 320a.1 (1) Total recordable incident rate (TRIR), (2) fatality rate, and (3) near miss frequency rate (NMFR)Sustainability Metrics
Competitive Behavior 520a.1 Total amount of monetary losses as a result of legal proceedings associated with anticompetitive behavior regulationsCP was not subject to monetary losses as a result of legal proceedings associated with anticompetitive behavior regulations in 2020.
Accident & Safety Management 540a.1 Number of accidents and incidentsSustainability Metrics
540a.2 Number of (1) accident releases and (2) non-accident releases (NARs)Sustainability Metrics
540a.3 Number of Federal Railroad Administration (FRA) Recommended Violation DefectsSustainability Metrics
540a.4 Frequency of internal railway integrity inspectionsAsset & Rail Network Resiliency; Sustainability Metrics

ACTIVITY METRICS
 

Activity MetricResponse/Location
000.A Number of carloads transportedSustainability Metrics; 2020 Annual Report, p. 2
000.B Number of intermodal units transportedSustainability Metrics; 2020 Annual Report, p. 74
000.C Track milesAbout CP; 2020 Annual Report, p. 50
000.D Revenue ton milesSustainability Metrics; 2020 Annual Report, p. 69
000.E Number of employeesSustainability Metrics; 2020 Annual Report, p. 61

CONTENT INDICES
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