Industry Comparison

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Media & Entertainment
Media and entertainment entities create content and/or acquire rights to distribute content over cable or broadcast media, including entertainment programs, news, music, and children’s programming. Entities in this industry also publish books, newspapers, and periodicals, and broadcast radio and local television programming.
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Car Rental & Leasing
Entities in this industry rent or lease passenger vehicles to customers. Consumers typically rent vehicles for periods of less than a month, whereas leases may last a year or more. The industry includes car-sharing business models in which rentals are measured hourly and typically include subscription fees. Car rental entities operate out of airport locations, which serve business and leisure travellers, and out of neighbourhood locations, which mostly provide repair-shop and weekend rentals. The industry is concentrated, with several dominant market players, who operate globally using a franchise model. The growth of public transit and ride-sharing services in major metropolitan areas may represent a threat to the long-term profitability of the Car Rental & Leasing industry if customers choose to hail rides or take public transit rather than rent vehicles.
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Relevant Issues for both Industries (5 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
  The category addresses customer welfare concerns over issues including, but not limited to, health and nutrition of foods and beverages, antibiotic use in animal production, and management of controlled substances. The category addresses the company’s ability to provide consumers with manufactured products and services that are aligned with societal expectations. It does not include issues directly related to quality and safety malfunctions of manufactured products and services, but instead addresses qualities inherent to the design and delivery of products and services where customer welfare may be in question. The scope of the category also captures companies’ ability to prevent counterfeit products.
- Selling Practices & Product Labeling
  The category addresses social issues that may arise from a failure to manage the transparency, accuracy, and comprehensibility of marketing statements, advertising, and labeling of products and services. It includes, but is not limited to, advertising standards and regulations, ethical and responsible marketing practices, misleading or deceptive labeling, as well as discriminatory or predatory selling and lending practices. This may include deceptive or aggressive selling practices in which incentive structures for employees could encourage the sale of products or services that are not in the best interest of customers or clients.
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
- Competitive Behaviour
  The category covers social issues associated with existence of monopolies, which may include, but are not limited to, excessive prices, poor quality of service, and inefficiencies. It addresses a company’s management of legal and social expectation around monopolistic and anti-competitive practices, including issues related to bargaining power, collusion, price fixing or manipulation, and protection of patents and intellectual property (IP).
- 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.

Media & Entertainment 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.
  
  None
- Customer Welfare
  The category addresses customer welfare concerns over issues including, but not limited to, health and nutrition of foods and beverages, antibiotic use in animal production, and management of controlled substances. The category addresses the company’s ability to provide consumers with manufactured products and services that are aligned with societal expectations. It does not include issues directly related to quality and safety malfunctions of manufactured products and services, but instead addresses qualities inherent to the design and delivery of products and services where customer welfare may be in question. The scope of the category also captures companies’ ability to prevent counterfeit products.
  - Media Pluralism
    Media pluralism, which is diversity in the broadest sense, includes both external and internal pluralism. External pluralism refers to media ownership, independent editorial boards, channels, titles or programmes. Internal pluralism refers to the social, racial/ethnic and political diversity represented in media content. Media and entertainment entities may ensure pluralism by maintaining on- and off-screen diversity and by safeguarding the independence of editorial boards and programming.
- Selling Practices & Product Labeling
  The category addresses social issues that may arise from a failure to manage the transparency, accuracy, and comprehensibility of marketing statements, advertising, and labeling of products and services. It includes, but is not limited to, advertising standards and regulations, ethical and responsible marketing practices, misleading or deceptive labeling, as well as discriminatory or predatory selling and lending practices. This may include deceptive or aggressive selling practices in which incentive structures for employees could encourage the sale of products or services that are not in the best interest of customers or clients.
  - Journalistic Integrity & Sponsorship Identification
    Audiences rely on journalists for accurate and timely information on current events. Principles of journalism include accuracy, fairness, minimisation of harm, independence, accountability and transparency. Failure to adhere to these principles may affect not only the credibility of the journalist, but also the entity responsible for publishing or broadcasting these materials. As regulations around the disclosure of sponsorship and endorsement evolve, transparency is important for both journalism and entertainment content.
- 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
- Competitive Behaviour
  The category covers social issues associated with existence of monopolies, which may include, but are not limited to, excessive prices, poor quality of service, and inefficiencies. It addresses a company’s management of legal and social expectation around monopolistic and anti-competitive practices, including issues related to bargaining power, collusion, price fixing or manipulation, and protection of patents and intellectual property (IP).
  - Intellectual Property Protection & Media Piracy
    Entities in this industry rely on intellectual property (IP) to generate revenue. However, although IP protection is inherent to their business model, strong IP protections may sometimes conflict with the interests of society. Proponents of IP protection assert its importance as a driver of innovation. Opponents argue that assigning ownership may stifle innovation and competition by enabling the creation of monopolies. Despite the industry’s best efforts, media piracy is rampant, and entities devote significant resources to protecting and enforcing IP rights. Media and entertainment entities therefore must balance protecting their IP with ensuring access to media and allowing fair use.
Car Rental & Leasing 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.
  - Customer Safety
    Meeting customer satisfaction standards for the Car Rental & Leasing industry means ensuring vehicles are in proper working condition and customers understand how to safely operate the vehicles. Since rental vehicles accumulate significant mileage compared to private vehicles, frequent maintenance and repair are required, which can be costly. Vehicle recalls are materially significant to the industry because the associated repairs temporarily may reduce entities’ available fleet, create customer service issues and decrease the residual value of cars. In addition, if customers are involved in accidents and the car rental entity is found negligent, the entity may face legal fees, impaired brand value and a higher risk profile. Balancing cost savings while ensuring safety can be complex. The franchise model under which car rental and leasing entities operate adds to the complexity, since franchisees separately own and manage their fleets.
- Customer Welfare
  The category addresses customer welfare concerns over issues including, but not limited to, health and nutrition of foods and beverages, antibiotic use in animal production, and management of controlled substances. The category addresses the company’s ability to provide consumers with manufactured products and services that are aligned with societal expectations. It does not include issues directly related to quality and safety malfunctions of manufactured products and services, but instead addresses qualities inherent to the design and delivery of products and services where customer welfare may be in question. The scope of the category also captures companies’ ability to prevent counterfeit products.
  
  None
- Selling Practices & Product Labeling
  The category addresses social issues that may arise from a failure to manage the transparency, accuracy, and comprehensibility of marketing statements, advertising, and labeling of products and services. It includes, but is not limited to, advertising standards and regulations, ethical and responsible marketing practices, misleading or deceptive labeling, as well as discriminatory or predatory selling and lending practices. This may include deceptive or aggressive selling practices in which incentive structures for employees could encourage the sale of products or services that are not in the best interest of customers or clients.
  
  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.
  - Fleet Fuel Economy & Utilisation
    By providing fuel-efficient and alternative fuel vehicles, car rental and leasing entities may improve the environmental sustainability of their operations while also achieving financial benefits. Consumer demand for more efficient vehicles is growing, motivated by both environmental stewardship and lower operating costs associated with fuel efficiency. In addition to providing fuel-efficient and low-emission fleets, entities in the industry are adapting to changing vehicle needs by providing car-sharing services. In urban settings, car sharing is an attractive alternative to vehicle ownership that reduces congestion and the environmental impacts associated with private ownership of vehicles. By maximising fleet utilisation rates through car-sharing, entities may improve operational efficiency.
- Competitive Behaviour
  The category covers social issues associated with existence of monopolies, which may include, but are not limited to, excessive prices, poor quality of service, and inefficiencies. It addresses a company’s management of legal and social expectation around monopolistic and anti-competitive practices, including issues related to bargaining power, collusion, price fixing or manipulation, and protection of patents and intellectual property (IP).
  
  None

General Issue Category

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Product Quality & Safety

Customer Safety
Meeting customer satisfaction standards for the Car Rental & Leasing industry means ensuring vehicles are in proper working condition and customers understand how to safely operate the vehicles. Since rental vehicles accumulate significant mileage compared to private vehicles, frequent maintenance and repair are required, which can be costly. Vehicle recalls are materially significant to the industry because the associated repairs temporarily may reduce entities’ available fleet, create customer service issues and decrease the residual value of cars. In addition, if customers are involved in accidents and the car rental entity is found negligent, the entity may face legal fees, impaired brand value and a higher risk profile. Balancing cost savings while ensuring safety can be complex. The franchise model under which car rental and leasing entities operate adds to the complexity, since franchisees separately own and manage their fleets.

Customer Welfare

Media Pluralism
Media pluralism, which is diversity in the broadest sense, includes both external and internal pluralism. External pluralism refers to media ownership, independent editorial boards, channels, titles or programmes. Internal pluralism refers to the social, racial/ethnic and political diversity represented in media content. Media and entertainment entities may ensure pluralism by maintaining on- and off-screen diversity and by safeguarding the independence of editorial boards and programming.

Selling Practices & Product Labeling

Journalistic Integrity & Sponsorship Identification
Audiences rely on journalists for accurate and timely information on current events. Principles of journalism include accuracy, fairness, minimisation of harm, independence, accountability and transparency. Failure to adhere to these principles may affect not only the credibility of the journalist, but also the entity responsible for publishing or broadcasting these materials. As regulations around the disclosure of sponsorship and endorsement evolve, transparency is important for both journalism and entertainment content.

Product Design & Lifecycle Management

Fleet Fuel Economy & Utilisation
By providing fuel-efficient and alternative fuel vehicles, car rental and leasing entities may improve the environmental sustainability of their operations while also achieving financial benefits. Consumer demand for more efficient vehicles is growing, motivated by both environmental stewardship and lower operating costs associated with fuel efficiency. In addition to providing fuel-efficient and low-emission fleets, entities in the industry are adapting to changing vehicle needs by providing car-sharing services. In urban settings, car sharing is an attractive alternative to vehicle ownership that reduces congestion and the environmental impacts associated with private ownership of vehicles. By maximising fleet utilisation rates through car-sharing, entities may improve operational efficiency.

Competitive Behaviour

Intellectual Property Protection & Media Piracy
Entities in this industry rely on intellectual property (IP) to generate revenue. However, although IP protection is inherent to their business model, strong IP protections may sometimes conflict with the interests of society. Proponents of IP protection assert its importance as a driver of innovation. Opponents argue that assigning ownership may stifle innovation and competition by enabling the creation of monopolies. Despite the industry’s best efforts, media piracy is rampant, and entities devote significant resources to protecting and enforcing IP rights. Media and entertainment entities therefore must balance protecting their IP with ensuring access to media and allowing fair use.

Relevant Issues for both Industries (5 of 26)

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