SASB index
SASB (Sustainability Accounting Standards Board) index
| Topic | Accounting metric | Category | Unit of measure | Code | Location |
|---|---|---|---|---|---|
| ELECTRIC UTILITIES AND POWER GENERATORS (2018) | |||||
| Greenhouse Gas Emissions & Energy Resource Planning | (1) Gross global Scope 1 emissions | Quantitative | Metric tons (t) CO₂‑e | IF‑EU‑110a.1 | Sustainability review / Emissions |
| Greenhouse gas (GHG) emissions associated with power deliveries | Quantitative | Metric tons (t) CO₂‑e | IF‑EU‑110a.2 | Sustainability review / Emissions | |
| 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 | Discussion and analysis | N/a | IF‑EU‑110a.3 | Sustainability review / Emissions | |
| Air quality | Air emissions of the following pollutants: (1) NOX (excluding N2O), (2) SOX, (3) particulate matter (PM10), (4) lead (Pb), and (5) mercury (Hg); percentage of each in or near areas of dense population | Quantitative | Metric tons (t) | IF‑EU‑120a.1 | Sustainability review / Air quality |
| Water management | (1) Total water withdrawn, (2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress | Quantitative | Thousand cubic meters (m³) Percentage (%) | IF‑EU‑140a.1 | Sustainability review / Water management |
| Description of water management risks and discussion of strategies and practices to mitigate those risks | Discussion and analysis | N/a | IF‑EU‑140a.3 | Sustainability review / Water management | |
| Workforce health & safety | (1) Total recordable incident rate (TRIR), (2) fatality rate, and (3) near miss frequency rate (NMFR) | Quantitative | Rate | IF‑EU‑320a.1 | Sustainability review / Health and safety |
| Activity metrics | Total electricity generated, percentage by major energy source, percentage in regulated markets | Quantitative | Megawatt hours (MWh) Percentage (%) | IF‑EU‑000.D | Sustainability review / Emissions |
| SOLAR TECHNOLOGY AND PROJECT DEVELOPERS (2018) | |||||
| Water management | (1) Total water withdrawn, (2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress | Quantitative | Thousand cubic meters (m³) Percentage (%) | RR‑ST‑140a.1 | Sustainability review / Water management |
| Description of water management risks and discussion of strategies and practices to mitigate those risks | Discussion and analysis | N/a | RR‑ST‑140a.2 | Sustainability review / Water management | |
| Waste management | Amount of hazardous waste generated, percentage recycled | Quantitative | Metric tons (t) Percentage (%) | RR‑ST‑150a.1 | Sustainability review / Waste management and circular economy |
| Number and aggregate quantity of reportable spills, quantity recovered | Quantitative | Number Kilograms (kg) | RR‑ST‑150a.2 | Sustainability review / Waste management and circular economy | |
| Ecological impacts of project development | Description of efforts in solar energy system project development to address community and ecological impacts | Discussion and analysis | N/a | RR‑ST‑160a.2 | Sustainability review / Climate change |
| Activity metrics | Total capacity of photovoltaic (PV) solar modules produced | Quantitative | Megawatts (MW) | RR‑ST‑000.A | |
| Total capacity of completed solar energy systems | Quantitative | Megawatts (MW) | RR‑ST‑000.B | ||
| Total project development assets | Quantitative | SAR billion | RR‑ST‑000.C | History of ACWA Power / 2024 highlights ‑ Our portfolio | |