Industry Comparison

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You are viewing information about the following Industries:

Real Estate Services
Real Estate Services industry entities provide a range of services to real estate owners, tenants, investors and developers. Primary services include property management, brokerage, appraisal and information services for real estate owners. Property management services may include leasing, tenant relations, building maintenance and building security. Many entities also provide brokerage services, facilitating sales and leasing transactions. Appraisals and other advisory or information services are other specialised services commonly provided to clients. Entities in the industry play important roles in the real estate value chain, which is a substantial part of the global economy.
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Appliance Manufacturing
Appliance Manufacturing industry entities design and manufacture household appliances and hand tools. Entities in this industry sell and manufacture products all over the world, primarily selling products to consumers through retailers.
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Relevant Issues for both Industries (3 of 26)

Why are some issues greyed out?

The SASB Standards vary by industry based on the different sustainability-related risks and opportunities within an industry. The issues in grey were not identified during the standard-setting process as the most likely to be useful to investors, so they are not included in the Standard. Over time, as the ISSB continues to receive market feedback, some issues may be added or removed from the Standard. Each company determines which sustainability-related risks and opportunities are relevant to its business. The Standard is designed for the typical company in an industry, but individual companies may choose to report on different sustainability-related risks and opportunities based on their unique business model.

Environment
- GHG Emissions
- Air Quality
- Energy Management
- Water & Wastewater Management
- Waste & Hazardous Materials Management
- Ecological Impacts
Social Capital
- Human Rights & Community Relations
- Customer Privacy
- Data Security
- Access & Affordability
- Product Quality & Safety
  The category addresses issues involving unintended characteristics of products sold or services provided that may create health or safety risks to end-users. It addresses a company’s ability to offer manufactured products and/or services that meet customer expectations with respect to their health and safety characteristics. It includes, but is not limited to, issues involving liability, management of recalls and market withdrawals, product testing, and chemicals/content/ingredient management in products.
- Customer Welfare
- Selling Practices & Product Labeling
Human Capital
- Labour Practices
- Employee Health & Safety
- Employee Engagement, Diversity & Inclusion
Business Model and Innovation
- Product Design & Lifecycle Management
  The category addresses incorporation of environmental, social, and governance (ESG) considerations in characteristics of products and services provided or sold by the company. It includes, but is not limited to, managing the lifecycle impacts of products and services, such as those related to packaging, distribution, use-phase resource intensity, and other environmental and social externalities that may occur during their use-phase or at the end of life. The category captures a company’s ability to address customer and societal demand for more sustainable products and services as well as to meet evolving environmental and social regulation. It does not address direct environmental or social impacts of the company’s operations nor does it address health and safety risks to consumers from product use, which are covered in other categories.
- Business Model Resilience
- Supply Chain Management
- Materials Sourcing & Efficiency
- Physical Impacts of Climate Change
Leadership and Governance
- Business Ethics
  The category addresses the company’s approach to managing risks and opportunities surrounding ethical conduct of business, including fraud, corruption, bribery and facilitation payments, fiduciary responsibilities, and other behaviour that may have an ethical component. This includes sensitivity to business norms and standards as they shift over time, jurisdiction, and culture. It addresses the company’s ability to provide services that satisfy the highest professional and ethical standards of the industry, which means to avoid conflicts of interest, misrepresentation, bias, and negligence through training employees adequately and implementing policies and procedures to ensure employees provide services free from bias and error.
- Competitive Behaviour
- Management of the Legal & Regulatory Environment
- Critical Incident Risk Management
- Systemic Risk Management

Disclosure Topics

What is the relationship between General Issue Category and Disclosure Topics?

The General Issue Category is an industry-agnostic version of the Disclosure Topics that appear in each SASB Standard. Disclosure topics represent the industry-specific impacts of General Issue Categories. The industry-specific Disclosure Topics ensure each SASB Standard is tailored to the industry, while the General Issue Categories enable comparability across industries. For example, Health & Nutrition is a disclosure topic in the Non-Alcoholic Beverages industry, representing an industry-specific measure of the general issue of Customer Welfare. The issue of Customer Welfare, however, manifests as the Counterfeit Drugs disclosure topic in the Biotechnology & Pharmaceuticals industry.

Real Estate Services Remove
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- Product Quality & Safety
  The category addresses issues involving unintended characteristics of products sold or services provided that may create health or safety risks to end-users. It addresses a company’s ability to offer manufactured products and/or services that meet customer expectations with respect to their health and safety characteristics. It includes, but is not limited to, issues involving liability, management of recalls and market withdrawals, product testing, and chemicals/content/ingredient management in products.
  
  None
- Product Design & Lifecycle Management
  The category addresses incorporation of environmental, social, and governance (ESG) considerations in characteristics of products and services provided or sold by the company. It includes, but is not limited to, managing the lifecycle impacts of products and services, such as those related to packaging, distribution, use-phase resource intensity, and other environmental and social externalities that may occur during their use-phase or at the end of life. The category captures a company’s ability to address customer and societal demand for more sustainable products and services as well as to meet evolving environmental and social regulation. It does not address direct environmental or social impacts of the company’s operations nor does it address health and safety risks to consumers from product use, which are covered in other categories.
  - Sustainability Services
    In the Real Estate Services industry, buildings owned or occupied by clients generally have significant sustainability impacts. Buildings, and the activities that take place within them, drive energy consumption, direct and indirect greenhouse gas (GHG) emissions, water consumption, waste generation and indoor environmental quality concerns that can impact occupant health. Entities have an opportunity to improve the sustainability impacts of buildings and their operations through sustainability-related services. These services may include utility data management, energy procurement, energy and water benchmarking, resource efficiency improvements, activities related to sustainability certifications, and sustainability consulting and training. Entities may impact building sustainability further by arranging leases that incentivise both owners and tenants to improve sustainability performance, while yielding financial benefits for both parties. Providing these services may drive new revenue growth and increase client retention. Effective sustainability services may benefit owners or tenants through improved asset values, increased tenant demand, decreased operating costs and improved tenant experiences.
- Business Ethics
  The category addresses the company’s approach to managing risks and opportunities surrounding ethical conduct of business, including fraud, corruption, bribery and facilitation payments, fiduciary responsibilities, and other behaviour that may have an ethical component. This includes sensitivity to business norms and standards as they shift over time, jurisdiction, and culture. It addresses the company’s ability to provide services that satisfy the highest professional and ethical standards of the industry, which means to avoid conflicts of interest, misrepresentation, bias, and negligence through training employees adequately and implementing policies and procedures to ensure employees provide services free from bias and error.
  - Transparent Information & Management of Conflict of Interest
    The real estate services business model is dependent on client trust and loyalty. To ensure long-term, mutually beneficial relationships, entities must provide services that satisfy the highest professional and ethical standards of the industry. Professional integrity is an important governance issue. The range of services and the number of professionals within a single organisation can make the management of conflicts of interest more challenging. Brokerage and appraisal services may come with particularly high risk of conflicts of interest and negligence. To manage and avoid these risks, entities may implement a range of governance measures, including employee training, oversight, and policies, procedures and enforcement systems focused on transparency and appropriate disclosures. Effective risk management may result in increased client trust and improved brand value, adding to long-term revenue growth. Inadequate risk management may result in regulatory fines and penalties, as well as decreased client trust and reduced market share.
Appliance Manufacturing Remove
Access Standard
- Product Quality & Safety
  The category addresses issues involving unintended characteristics of products sold or services provided that may create health or safety risks to end-users. It addresses a company’s ability to offer manufactured products and/or services that meet customer expectations with respect to their health and safety characteristics. It includes, but is not limited to, issues involving liability, management of recalls and market withdrawals, product testing, and chemicals/content/ingredient management in products.
  - Product Safety
    Product safety is of utmost importance to appliance and tool manufacturers. When an appliance malfunctions, fires or other resulting hazards may damage property, cause injury or even result in death. The potential for product malfunction and consequences exposes firms to litigation and negative consumer sentiment risks, which can affect brand value, revenue growth or market share. Entities issuing product recalls face upfront costs for logistics and customer reimbursement, reputational risks and lost sales. Failure to report known product safety hazards to relevant authorities can result in civil penalties. Entities that effectively manage quality control and testing can minimise the possibility of a product malfunction or recall, capture additional market share, and limit exposure to regulatory and litigation risks.
- Product Design & Lifecycle Management
  The category addresses incorporation of environmental, social, and governance (ESG) considerations in characteristics of products and services provided or sold by the company. It includes, but is not limited to, managing the lifecycle impacts of products and services, such as those related to packaging, distribution, use-phase resource intensity, and other environmental and social externalities that may occur during their use-phase or at the end of life. The category captures a company’s ability to address customer and societal demand for more sustainable products and services as well as to meet evolving environmental and social regulation. It does not address direct environmental or social impacts of the company’s operations nor does it address health and safety risks to consumers from product use, which are covered in other categories.
  - Product Lifecycle Environmental Impacts
    Entities in the Appliance Manufacturing industry seek to differentiate their products from those of competitors. One important differentiating factor is the lifecycle environmental impact of products and an entity’s ability to design products with the entire lifecycle in mind, from creation and use to disposal. This includes appliance energy and water efficiency, which account for a significant proportion of a home’s energy and water use, as well as designing for and facilitating safe end-of-life disposal and recycling. Entities designing and manufacturing products to decrease lifecycle environmental impacts are more likely to increase market share owing to a lower cost of ownership, and they may better manage increased regulation related to issues such as extended producer responsibility.
- Business Ethics
  The category addresses the company’s approach to managing risks and opportunities surrounding ethical conduct of business, including fraud, corruption, bribery and facilitation payments, fiduciary responsibilities, and other behaviour that may have an ethical component. This includes sensitivity to business norms and standards as they shift over time, jurisdiction, and culture. It addresses the company’s ability to provide services that satisfy the highest professional and ethical standards of the industry, which means to avoid conflicts of interest, misrepresentation, bias, and negligence through training employees adequately and implementing policies and procedures to ensure employees provide services free from bias and error.
  
  None

General Issue Category

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Product Quality & Safety

Product Safety
Product safety is of utmost importance to appliance and tool manufacturers. When an appliance malfunctions, fires or other resulting hazards may damage property, cause injury or even result in death. The potential for product malfunction and consequences exposes firms to litigation and negative consumer sentiment risks, which can affect brand value, revenue growth or market share. Entities issuing product recalls face upfront costs for logistics and customer reimbursement, reputational risks and lost sales. Failure to report known product safety hazards to relevant authorities can result in civil penalties. Entities that effectively manage quality control and testing can minimise the possibility of a product malfunction or recall, capture additional market share, and limit exposure to regulatory and litigation risks.

Product Design & Lifecycle Management

Sustainability Services
In the Real Estate Services industry, buildings owned or occupied by clients generally have significant sustainability impacts. Buildings, and the activities that take place within them, drive energy consumption, direct and indirect greenhouse gas (GHG) emissions, water consumption, waste generation and indoor environmental quality concerns that can impact occupant health. Entities have an opportunity to improve the sustainability impacts of buildings and their operations through sustainability-related services. These services may include utility data management, energy procurement, energy and water benchmarking, resource efficiency improvements, activities related to sustainability certifications, and sustainability consulting and training. Entities may impact building sustainability further by arranging leases that incentivise both owners and tenants to improve sustainability performance, while yielding financial benefits for both parties. Providing these services may drive new revenue growth and increase client retention. Effective sustainability services may benefit owners or tenants through improved asset values, increased tenant demand, decreased operating costs and improved tenant experiences.

Product Lifecycle Environmental Impacts
Entities in the Appliance Manufacturing industry seek to differentiate their products from those of competitors. One important differentiating factor is the lifecycle environmental impact of products and an entity’s ability to design products with the entire lifecycle in mind, from creation and use to disposal. This includes appliance energy and water efficiency, which account for a significant proportion of a home’s energy and water use, as well as designing for and facilitating safe end-of-life disposal and recycling. Entities designing and manufacturing products to decrease lifecycle environmental impacts are more likely to increase market share owing to a lower cost of ownership, and they may better manage increased regulation related to issues such as extended producer responsibility.

Business Ethics

Transparent Information & Management of Conflict of Interest
The real estate services business model is dependent on client trust and loyalty. To ensure long-term, mutually beneficial relationships, entities must provide services that satisfy the highest professional and ethical standards of the industry. Professional integrity is an important governance issue. The range of services and the number of professionals within a single organisation can make the management of conflicts of interest more challenging. Brokerage and appraisal services may come with particularly high risk of conflicts of interest and negligence. To manage and avoid these risks, entities may implement a range of governance measures, including employee training, oversight, and policies, procedures and enforcement systems focused on transparency and appropriate disclosures. Effective risk management may result in increased client trust and improved brand value, adding to long-term revenue growth. Inadequate risk management may result in regulatory fines and penalties, as well as decreased client trust and reduced market share.

Relevant Issues for both Industries (3 of 26)

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