Sustainability Accounting Standards Board
As part of our commitment to trust and transparency, the table below represents some topics from those listed by SASB among various industries that we believe are relevant to our company and that are discussed in Walmart’s ESG Reporting. Rather than replicate and republish disclosures made elsewhere, we have indicated below the location(s) where these topics and metrics are discussed.
Additionally, please see our ESG Data Table which provides relevant data points along with corresponding SASB references.
Industry |
SASB topic |
Metric |
SASB code |
References |
Consumer Goods |
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Multiline & specialty retailers and distributors |
Energy management in retail & distribution | (1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewable | CG-MR-130a.1 | Climate Change |
| Data security | Description of approach to identifying and addressing data security risks | CG-MR-230a.1 | Digital Citizenship | |
| Labor practices | (1) Average hourly wage (2) percentage of in-store employees earning minimum wage, by region | CG-MR-310a.1 | Human Capital | |
| Workforce diversity & inclusion | Percentage of gender and racial / ethnic group representation for (1) management and (2) all other employees | CG-MR330a.1 | Equity & Inclusion | |
| Product sourcing, packaging & marketing | Discussion of processes to assess and manage risks and / or hazards associated with chemicals in products | CG-MR-410a.2 | Safer, Healthier Food & Other Products | |
| Discussion of strategies to reduce the environmental impact of packaging | CGMR-410a.3 | Waste: Circular Economy | ||
E-Commerce |
Data privacy and advertising standards | Description of policies and practices relating to behavioral advertising and user privacy | CG-EC-220a.2 | Digital Citizenship Safer, Healthier Food & Other Products |
| Product Packaging & Distribution | Discussion of strategies to reduce the environmental impact of product delivery | CG-EC-410a.2 | Climate Change Waste: Circular Economy |
|
Apparel, accessories & footwear |
Management of chemicals in products | Discussion of processes to maintain compliance with restricted substances regulations | CG-AA-250a.1 | Safer, Healthier Food & Other Products Sustainable Chemistry Implementation Guide |
| Discussion of processes to assess and mange risks and / or hazards associated with chemicals in products | CG-AA-250a.2 | Safer, Healthier Food & Other Products | ||
| Environmental impacts in the supply chain | Percentage of (1) Tier 1 supplier facilities and (2) supplier facilities beyond Tier 1 that have completed the Sustainable Apparel Coalition’s Higg Facility Environmental Module (Higg FEM) assessment or an equivalent environmental data assessment | CG-AA-430a.2 | Regeneration of Natural Resources: Forests, Land, Oceans Product Supply Chain Sustainability |
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| Labor conditions in the supply chain | Percentage of (1) Tier 1 supplier facilities and (2) supplier facilities beyond Tier 1 that have been audited to a labor code of conduct (3) percentage of total audits conducted by a third-party auditor | CG-AA-430b.1 | People in Supply Chains | |
| Priority non-conformance rate and associated corrective action rate for suppliers’ labor code of conduct audits | CG-AA-430b.2 | People in Supply Chains | ||
| Description of the greatest (1) labor and (2) environmental, health and safety risks in the supply chin | CG-AA-430b.3 |
Product Supply Chain Sustainability Human Rights People in Supply Chains Regeneration of Natural Resources: Forests, Land, Oceans Safer, Healthier Food & Other Products |
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| Raw materials sourcing | (1) List of priority raw materials; for each priority raw material: (2) environmental and /or social factor(s) most likely to threaten sourcing (3) discussion business risks and / or opportunities associated with environmental and / or social factors and (4) management strategy for addressing business risks and opportunities | CG-AA-440a.3 | Product Supply Chain Sustainability Regeneration of Natural Resources: Forests, Land, Oceans People in Supply Chains |
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| (1) Amount of priority raw materials purchased, by material, and (2) amount of each priority raw material that is certified to a third-party environmental and / or social standard, by standard | CG-AA-440a.4 | Regeneration of Natural Resources: Forests, Land, Oceans Product Supply Chain Sustainability |
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Household & personal products |
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 | Waste: Circular Economy Product Supply Chain Sustainability |
| Discussion of strategies to reduce the environmental impact of packaging throughout its lifecycle | CG-HP-410a.2 | Waste: Circular Economy | ||
| Environmental & social impacts of palm oil supply chain | Amount of palm oil sourced, percentage certified through the Roundtable on Sustainable Palm Oil supply chains as (a) Identity Preserved, (b) Segregated, (c) Mass Balance or (d) Book & Claim | CG-HP430a.1 | Product Supply Chain Sustainability Regeneration of Natural Resources: Forests, Land, Oceans |
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Food & Beverage |
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Food retailers & distributors |
Air emissions from refrigeration | Gross global Scope 1 emissions from refrigerants | FB-FR-110b.1 | Climate Change CDP Response |
| Food waste management | Amount of food waste generated, percentage diverted from the waste stream | FB-FR-150a.1 | Waste: Circular Economy | |
| Product health & nutrition | Discussion of the process to identify and manage products and ingredients related to nutritional and health concerns among consumers | FB-FR-260a.2 | Safer, Healthier Food & Other Products | |
| Labor practices | (1) Average hourly wage and (2) percentage of in-store and distribution center employees earning minimum wage, by region | FB-FR-310a.1 | Human Capital | |
| Percentage of active workforce covered under collective bargaining agreements | FB-FR-310a.2 | Human Capital | ||
| Management of environmental & social impacts in the supply chain | Percentage of revenue from (1) eggs that originated from a cage-free environment and (2) pork produced without the use gestation crates | FB-FR-430a.2 | Animal Welfare | |
| Discussion of strategy to manage environmental and social risks within the supply chain, including animal welfare | FB-FR-430a.3 | Waste: Circular Economy Animal Welfare Product Supply Chain Sustainability Regeneration of Natural Resources: Forests, Land, Oceans People in Supply Chains Supplier Opportunity |
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| Discussion of strategies to reduce the environmental impact of packaging | FB-FR-430a.4 | Waste: Circular Economy | ||
| Processed foods | Food Safety | Global Food Safety Initiative (GFSI) audit (1) non-conformance rate and (2) associated corrective action rate for (a) major and (b) minor non-conformances | FB-PF-250a.1 | Safer, Healthier Food & Other Products |
