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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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Road Transportation
Road Transportation industry entities provide long- and short-haul freight trucking services. Important activities include containerised and bulk freight shipment, including consumer goods and a wide variety of commodities. Generally, the industry may be categorised two ways: truckload (vehicles carrying the goods of only one customer) and less-than-truckload (vehicles carrying the goods of multiple customers). Owner-operators comprise the vast majority of the industry because of the relative ease of entry. A few large operators maintain market share through contracts with major shippers. Large entities often subcontract with owner-operators to supplement their owned fleet.
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Relevant Issues for both Industries (6 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
  The category addresses direct (Scope 1) greenhouse gas (GHG) emissions that a company generates through its operations. This includes GHG emissions from stationary (e.g., factories, power plants) and mobile sources (e.g., trucks, delivery vehicles, planes), whether a result of combustion of fuel or non-combusted direct releases during activities such as natural resource extraction, power generation, land use, or biogenic processes. The category further includes management of regulatory risks, environmental compliance, and reputational risks and opportunities, as they related to direct GHG emissions. The seven GHGs covered under the Kyoto Protocol are included within the category—carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulfur hexafluoride (SF6), and nitrogen trifluoride (NF3).
- Air Quality
  The category addresses management of air quality impacts resulting from stationary (e.g., factories, power plants) and mobile sources (e.g., trucks, delivery vehicles, planes) as well as industrial emissions. Relevant airborne pollutants include, but are not limited to, oxides of nitrogen (NOx), oxides of sulfur (SOx), volatile organic compounds (VOCs), heavy metals, particulate matter, and chlorofluorocarbons. The category does not include GHG emissions, which are addressed in a separate category.
- 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
- Competitive Behaviour
- Management of the Legal & Regulatory Environment
- Critical Incident Risk Management
  The category addresses the company’s use of management systems and scenario planning to identify, understand, and prevent or minimize the occurrence of low-probability, high-impact accidents and emergencies with significant potential environmental and social externalities. It relates to the culture of safety at a company, its relevant safety management systems and technological controls, the potential human, environmental, and social implications of such events occurring, and the long-term effects to an organization, its workers, and society should these events occur.
- 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
Access Standard
- GHG Emissions
  The category addresses direct (Scope 1) greenhouse gas (GHG) emissions that a company generates through its operations. This includes GHG emissions from stationary (e.g., factories, power plants) and mobile sources (e.g., trucks, delivery vehicles, planes), whether a result of combustion of fuel or non-combusted direct releases during activities such as natural resource extraction, power generation, land use, or biogenic processes. The category further includes management of regulatory risks, environmental compliance, and reputational risks and opportunities, as they related to direct GHG emissions. The seven GHGs covered under the Kyoto Protocol are included within the category—carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulfur hexafluoride (SF6), and nitrogen trifluoride (NF3).
  
  None
- Air Quality
  The category addresses management of air quality impacts resulting from stationary (e.g., factories, power plants) and mobile sources (e.g., trucks, delivery vehicles, planes) as well as industrial emissions. Relevant airborne pollutants include, but are not limited to, oxides of nitrogen (NOx), oxides of sulfur (SOx), volatile organic compounds (VOCs), heavy metals, particulate matter, and chlorofluorocarbons. The category does not include GHG emissions, which are addressed in a separate category.
  
  None
- 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.
- Critical Incident Risk Management
  The category addresses the company’s use of management systems and scenario planning to identify, understand, and prevent or minimize the occurrence of low-probability, high-impact accidents and emergencies with significant potential environmental and social externalities. It relates to the culture of safety at a company, its relevant safety management systems and technological controls, the potential human, environmental, and social implications of such events occurring, and the long-term effects to an organization, its workers, and society should these events occur.
  
  None
Road Transportation Remove
Access Standard
- GHG Emissions
  The category addresses direct (Scope 1) greenhouse gas (GHG) emissions that a company generates through its operations. This includes GHG emissions from stationary (e.g., factories, power plants) and mobile sources (e.g., trucks, delivery vehicles, planes), whether a result of combustion of fuel or non-combusted direct releases during activities such as natural resource extraction, power generation, land use, or biogenic processes. The category further includes management of regulatory risks, environmental compliance, and reputational risks and opportunities, as they related to direct GHG emissions. The seven GHGs covered under the Kyoto Protocol are included within the category—carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulfur hexafluoride (SF6), and nitrogen trifluoride (NF3).
  - Greenhouse Gas Emissions
    The Road Transportation industry generates emissions mainly through the combustion of diesel and other fossil fuels in truck engines. Greenhouse gases (GHGs) including carbon dioxide (CO2) are of particular importance to government regulators concerned about climate change and to consumers demanding low-carbon or carbon-neutral transportation solutions. Because GHG emissions from trucks constitute a significant portion of transportation-related emissions, the industry is a focal point for regulations to limit GHG emissions. Operational changes that increase fuel efficiency may reduce fuel costs while also limiting exposure to volatile fuel pricing, regulatory costs and other consequences of GHG emissions. Although newer trucks are more fuel-efficient, other measures also may improve efficiency and reduce emissions in existing fleets.
- Air Quality
  The category addresses management of air quality impacts resulting from stationary (e.g., factories, power plants) and mobile sources (e.g., trucks, delivery vehicles, planes) as well as industrial emissions. Relevant airborne pollutants include, but are not limited to, oxides of nitrogen (NOx), oxides of sulfur (SOx), volatile organic compounds (VOCs), heavy metals, particulate matter, and chlorofluorocarbons. The category does not include GHG emissions, which are addressed in a separate category.
  - Air Quality
    Compared to other modes of transport, road freight has a more localised negative effect on air quality from emissions of sulphur oxides (SOx), nitrogen oxides (NOx) and particulate matter (PM). Heavy reliance on diesel fuel is of particular concern. Although diesel engines realise better gas mileage than gasoline engines, they generate more harmful air pollutants. Using alternative fuels and filtering emissions prior to release may help entities comply with air quality regulations and avoid contributing to smog in cities and dense population centres, which may damage their social licence to operate.
- 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 Conditions, Health & Safety
    The Road Transportation industry faces challenges with driver recruitment and retention. The industry has challenging working conditions and regulations that limit working hours. Possible labour shortages may raise labour costs and reduce industry revenue. Time-critical deliveries are demanding for drivers, who may experience long and often odd hours behind the wheel, lengthy stays away from home, lack of sleep and feelings of isolation. These factors, in combination with high injury and illness rates, largely because of accidents, make recruiting new drivers and retaining existing staff difficult. Entities that offer better driver working conditions may benefit from lower employee turnover rates, higher productivity and the ability to hire staff to expand operations and increase revenue.
- 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.
  
  None
- 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
- Critical Incident Risk Management
  The category addresses the company’s use of management systems and scenario planning to identify, understand, and prevent or minimize the occurrence of low-probability, high-impact accidents and emergencies with significant potential environmental and social externalities. It relates to the culture of safety at a company, its relevant safety management systems and technological controls, the potential human, environmental, and social implications of such events occurring, and the long-term effects to an organization, its workers, and society should these events occur.
  - Accident & Safety Management
    Road transportation involves inherent dangers, including accidents resulting from mechanical failure or human error. Entities in this industry train drivers and maintenance staff to minimise accidents. Injury and fatality rates, associated costs, and investment in safety technologies show the significance of the issue for the industry. Entities with more effective safety management may improve operational efficiency, retain drivers, reduce delays and avoid costs associated with serious accidents. In contrast, those with poor safety management may experience regulatory penalties, higher insurance premiums and service disruptions that reduce revenues and impair brand value.

General Issue Category

Remove Wind Technology & Project Developers Access Standard

Remove Road Transportation Access Standard

GHG Emissions

Greenhouse Gas Emissions
The Road Transportation industry generates emissions mainly through the combustion of diesel and other fossil fuels in truck engines. Greenhouse gases (GHGs) including carbon dioxide (CO2) are of particular importance to government regulators concerned about climate change and to consumers demanding low-carbon or carbon-neutral transportation solutions. Because GHG emissions from trucks constitute a significant portion of transportation-related emissions, the industry is a focal point for regulations to limit GHG emissions. Operational changes that increase fuel efficiency may reduce fuel costs while also limiting exposure to volatile fuel pricing, regulatory costs and other consequences of GHG emissions. Although newer trucks are more fuel-efficient, other measures also may improve efficiency and reduce emissions in existing fleets.

Air Quality

Air Quality
Compared to other modes of transport, road freight has a more localised negative effect on air quality from emissions of sulphur oxides (SOx), nitrogen oxides (NOx) and particulate matter (PM). Heavy reliance on diesel fuel is of particular concern. Although diesel engines realise better gas mileage than gasoline engines, they generate more harmful air pollutants. Using alternative fuels and filtering emissions prior to release may help entities comply with air quality regulations and avoid contributing to smog in cities and dense population centres, which may damage their social licence to operate.

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.

Workforce Conditions, Health & Safety
The Road Transportation industry faces challenges with driver recruitment and retention. The industry has challenging working conditions and regulations that limit working hours. Possible labour shortages may raise labour costs and reduce industry revenue. Time-critical deliveries are demanding for drivers, who may experience long and often odd hours behind the wheel, lengthy stays away from home, lack of sleep and feelings of isolation. These factors, in combination with high injury and illness rates, largely because of accidents, make recruiting new drivers and retaining existing staff difficult. Entities that offer better driver working conditions may benefit from lower employee turnover rates, higher productivity and the ability to hire staff to expand operations and increase revenue.

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.

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.

Critical Incident Risk Management

Accident & Safety Management
Road transportation involves inherent dangers, including accidents resulting from mechanical failure or human error. Entities in this industry train drivers and maintenance staff to minimise accidents. Injury and fatality rates, associated costs, and investment in safety technologies show the significance of the issue for the industry. Entities with more effective safety management may improve operational efficiency, retain drivers, reduce delays and avoid costs associated with serious accidents. In contrast, those with poor safety management may experience regulatory penalties, higher insurance premiums and service disruptions that reduce revenues and impair brand value.

Relevant Issues for both Industries (6 of 26)

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