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Wind Technology & Project Developers
Wind Technology & Project Developers manufacture wind turbines, blades, towers and other components of wind power systems. Entities that develop, build and manage wind energy projects also are included within this industry scope. Manufacturers also may offer post-sale maintenance and support services. Turbines may be installed onshore or offshore, which can create differences in wind-generating capacity and project development challenges for each type of installation. Most major wind technology entities operate globally.
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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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Relevant Issues for both Industries (4 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
- Customer Welfare
- Selling Practices & Product Labeling
Human Capital
- Labour Practices
- Employee Health & Safety
  The category addresses a company’s ability to create and maintain a safe and healthy workplace environment that is free of injuries, fatalities, and illness (both chronic and acute). It is traditionally accomplished through implementing safety management plans, developing training requirements for employees and contractors, and conducting regular audits of their own practices as well as those of their subcontractors. The category further captures how companies ensure physical and mental health of workforce through technology, training, corporate culture, regulatory compliance, monitoring and testing, and personal protective equipment.
- 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
  The category addresses issues related to the resilience of materials supply chains to impacts of climate change and other external environmental and social factors. It captures the impacts of such external factors on operational activity of suppliers, which can further affect availability and pricing of key resources. It addresses a company’s ability to manage these risks through product design, manufacturing, and end-of-life management, such as by using of recycled and renewable materials, reducing the use of key materials (dematerialization), maximizing resource efficiency in manufacturing, and making R&D investments in substitute materials. Additionally, companies can manage these issues by screening, selection, monitoring, and engagement with suppliers to ensure their resilience to external risks. It does not address issues associated with environmental and social externalities created by operational activity of individual suppliers, which is covered in a separate category.
- 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.

Wind Technology & Project Developers Remove
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- Employee Health & Safety
  The category addresses a company’s ability to create and maintain a safe and healthy workplace environment that is free of injuries, fatalities, and illness (both chronic and acute). It is traditionally accomplished through implementing safety management plans, developing training requirements for employees and contractors, and conducting regular audits of their own practices as well as those of their subcontractors. The category further captures how companies ensure physical and mental health of workforce through technology, training, corporate culture, regulatory compliance, monitoring and testing, and personal protective equipment.
  - Workforce Health & Safety
    Many wind turbine manufacturers offer operations and maintenance (O&M) services for wind farm owners or operators together with product sales. These activities may include installation, maintenance, monitoring and repairing turbine installations. The wind farm O&M segment maintains a high safety standard because the work is inherently hazardous. Hazards include physical hazards such as falls from heights and moving mechanical parts, as well as electrical hazards. The quality of O&M services therefore is critical for the safety of wind farm operations, with the potential to affect entity reputations and demand for products and services. Operational downtime and effects on wind farm insurance costs because of accidents may add to wind farm operating costs. Wind farm owners or developers therefore may consider turbine and service provider safety records in requests for tender. Entities that improve turbine and O&M safety may reduce operating costs and extraordinary expenses.
- 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.
  - Ecological Impacts of Project Development
    Wind farm development involves siting, land acquisition, permitting and engagement with local stakeholders to manage environmental and community impacts. Offshore developments may affect the marine ecosystem, and both on and offshore wind farms may have adverse effects on local animal populations, some of which may be endangered. Obtaining environmental and construction permits for projects may be delayed or prevented if regulators or community members have concerns about the ecological impacts of the development. Wind project approval directly affects equipment manufacturers through demand for turbines. Although manufacturers typically do not control the project approval process, research and development investments may minimise ecological impacts, resulting in long-term benefits. These measures could facilitate project approvals and give wind technology manufacturers a competitive advantage, potentially increasing their market share over time.
- Materials Sourcing & Efficiency
  The category addresses issues related to the resilience of materials supply chains to impacts of climate change and other external environmental and social factors. It captures the impacts of such external factors on operational activity of suppliers, which can further affect availability and pricing of key resources. It addresses a company’s ability to manage these risks through product design, manufacturing, and end-of-life management, such as by using of recycled and renewable materials, reducing the use of key materials (dematerialization), maximizing resource efficiency in manufacturing, and making R&D investments in substitute materials. Additionally, companies can manage these issues by screening, selection, monitoring, and engagement with suppliers to ensure their resilience to external risks. It does not address issues associated with environmental and social externalities created by operational activity of individual suppliers, which is covered in a separate category.
  - Materials Sourcing
    Wind technology entities source materials from global supply chains for use in turbines, including critical materials, such as neodymium and dysprosium, and critical minerals including tantalum and tungsten. Materials sourcing risks result from a low substitution ratio, the concentration of deposits in a few countries, geopolitical considerations, and competition from other industries. Direct drive turbines, which increasingly are being used for reliability, may require significantly more critical materials than more traditional drive trains. Entities may minimise negative externalities and protect themselves from related input cost volatility and supply constraints by creating transparent supply chains, sourcing materials from reliable suppliers or regions that have minimal environmental or social risks associated with them, supporting research into alternative inputs, and reducing reliance on these materials.
  - Materials Efficiency
    The Wind Technology & Project Developers industry’s long-term success depends on producing energy at a comparatively lower cost than other energy sources. Steel and other materials purchases are one of the largest costs of turbines, and inputs such as steel have exhibited price volatility in the past. In recent years, wind turbines have grown in size, in terms of both the tower height and the swept area of the rotor, to improve energy output and increase the potential for wind energy production in more areas. To achieve this expansion cost-effectively, entities may employ innovative methods to increase turbine output while using materials more efficiently. Increased output and efficiency could influence entities’ competitiveness and market share, costs of production, and operational risks related to the supply and price volatility of raw materials, as well as the ability of the entity to scale.
- 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
Real Estate Services Remove
Access Standard
- Employee Health & Safety
  The category addresses a company’s ability to create and maintain a safe and healthy workplace environment that is free of injuries, fatalities, and illness (both chronic and acute). It is traditionally accomplished through implementing safety management plans, developing training requirements for employees and contractors, and conducting regular audits of their own practices as well as those of their subcontractors. The category further captures how companies ensure physical and mental health of workforce through technology, training, corporate culture, regulatory compliance, monitoring and testing, and personal protective equipment.
  
  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.
- Materials Sourcing & Efficiency
  The category addresses issues related to the resilience of materials supply chains to impacts of climate change and other external environmental and social factors. It captures the impacts of such external factors on operational activity of suppliers, which can further affect availability and pricing of key resources. It addresses a company’s ability to manage these risks through product design, manufacturing, and end-of-life management, such as by using of recycled and renewable materials, reducing the use of key materials (dematerialization), maximizing resource efficiency in manufacturing, and making R&D investments in substitute materials. Additionally, companies can manage these issues by screening, selection, monitoring, and engagement with suppliers to ensure their resilience to external risks. It does not address issues associated with environmental and social externalities created by operational activity of individual suppliers, which is covered in a separate category.
  
  None
- 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.

General Issue Category

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Employee Health & Safety

Workforce Health & Safety
Many wind turbine manufacturers offer operations and maintenance (O&M) services for wind farm owners or operators together with product sales. These activities may include installation, maintenance, monitoring and repairing turbine installations. The wind farm O&M segment maintains a high safety standard because the work is inherently hazardous. Hazards include physical hazards such as falls from heights and moving mechanical parts, as well as electrical hazards. The quality of O&M services therefore is critical for the safety of wind farm operations, with the potential to affect entity reputations and demand for products and services. Operational downtime and effects on wind farm insurance costs because of accidents may add to wind farm operating costs. Wind farm owners or developers therefore may consider turbine and service provider safety records in requests for tender. Entities that improve turbine and O&M safety may reduce operating costs and extraordinary expenses.

Product Design & Lifecycle Management

Ecological Impacts of Project Development
Wind farm development involves siting, land acquisition, permitting and engagement with local stakeholders to manage environmental and community impacts. Offshore developments may affect the marine ecosystem, and both on and offshore wind farms may have adverse effects on local animal populations, some of which may be endangered. Obtaining environmental and construction permits for projects may be delayed or prevented if regulators or community members have concerns about the ecological impacts of the development. Wind project approval directly affects equipment manufacturers through demand for turbines. Although manufacturers typically do not control the project approval process, research and development investments may minimise ecological impacts, resulting in long-term benefits. These measures could facilitate project approvals and give wind technology manufacturers a competitive advantage, potentially increasing their market share over time.

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.

Materials Sourcing & Efficiency

Materials Sourcing
Wind technology entities source materials from global supply chains for use in turbines, including critical materials, such as neodymium and dysprosium, and critical minerals including tantalum and tungsten. Materials sourcing risks result from a low substitution ratio, the concentration of deposits in a few countries, geopolitical considerations, and competition from other industries. Direct drive turbines, which increasingly are being used for reliability, may require significantly more critical materials than more traditional drive trains. Entities may minimise negative externalities and protect themselves from related input cost volatility and supply constraints by creating transparent supply chains, sourcing materials from reliable suppliers or regions that have minimal environmental or social risks associated with them, supporting research into alternative inputs, and reducing reliance on these materials.
Materials Efficiency
The Wind Technology & Project Developers industry’s long-term success depends on producing energy at a comparatively lower cost than other energy sources. Steel and other materials purchases are one of the largest costs of turbines, and inputs such as steel have exhibited price volatility in the past. In recent years, wind turbines have grown in size, in terms of both the tower height and the swept area of the rotor, to improve energy output and increase the potential for wind energy production in more areas. To achieve this expansion cost-effectively, entities may employ innovative methods to increase turbine output while using materials more efficiently. Increased output and efficiency could influence entities’ competitiveness and market share, costs of production, and operational risks related to the supply and price volatility of raw materials, as well as the ability of the entity to scale.

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 (4 of 26)

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