GRI/SASB/ISO26000 Content Index

This table is based on SASB standard for marine transportation industry issued in October 2018.

Sustainability Disclosure Topics & Accounting Metrics

Accounting Metric Code References
Greenhouse Gas Emissions
Gross global Scope 1 emissions TR-MT-110a.1 Sustainability > Environment > Environmental Data
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 targets TR-MT-110a.2 Sustainability > Environment > Task Force on Climate-related Financial Disclosures (TCFD)
Sustainability > Environment > Environmental Data
(1) Total energy consumed, (2) percentage heavy fuel oil, (3) percentage renewable TR-MT-110a.3 Sustainability > Environment > Environmental Data
Average Energy Efficiency Design Index (EEDI) for new ships TR-MT-110a.4 -
Air Quality
Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, and (3) particulate matter (PM10) TR-MT-120a.1 Sustainability > Environment > Environmental Data
Ecological Impacts
Shipping duration in marine protected areas or areas of protected conservation status TR-MT-160a.1 -
Percentage of fleet implementing ballast water (1) exchange and (2) treatment TR-MT-160a.2 Sustainability > Environment > Efforts to Reduce Environmental Impact > Biodiversity Conservation
(1) Number and (2) aggregate volume of spills and releases to the environment TR-MT-160a.3 Sustainability > Environment > Environmental Management System
Employee Health & Safety
Lost time incident rate (LTIR) TR-MT-320a.1 Sustainability > Initiatives for Human Rights and Human Resources > Human Resource Data
NS UNITED REPORT 2023 p.52 Labor Health & Safety
Business Ethics
Number of calls at ports in countries that have the 20 lowest rankings in Transparency International’s Corruption Perception Index TR-MT-510a.1 -
Total amount of monetary losses as a result of legal proceedings associated with bribery or corruption TR-MT-510a.2 Sustainability > Governance > Promoting Compliance
Accident & Safety Management
Number of marine casualties, percentage classified as very serious TR-MT-540a.1 -
Number of Conditions of Class or Recommendations TR-MT-540a.2 -
Number of port state control (1) deficiencies and (2) detentions TR-MT-540a.3 Services > Initiatives to Support Safety > Improving Safe Navigation Management Quality

Activity Metrics

Activity Metric Code References
Number of shipboard employees TR-MT-000.A Sustainability > Initiatives for Human Rights and Human Resources > Human Resource Data
Total distance traveled by vessels TR-MT-000.B -
Operating days TR-MT-000.C -
Deadweight tonnage TR-MT-000.D NS UNITED REPORT 2023 p.20, p.60
Number of vessels in total shipping fleet TR-MT-000.E About Us > Corporate Profile
Number of vessel port calls TR-MT-000.F -
Twenty-foot equivalent unit (TEU) capacity TR-MT-000.G -
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