SASB Standards Reference Chart

Table 1. Sustainability disclosure topics and accounting metrics

Topic Accounting metrics Unit of measure Code Index for applicable pages
Product safety Percentage of vehicle models rated by NCAP programs with an overall 5-star safety rating, by region Percentage (%) TR-AU-250a.1
Number of safety-related defect complaints, percentage investigated Number, Percentage (%) TR-AU-250a.2
Number of vehicles recalled Number TR-AU-250a.3
Labor practices Percentage of active workforce covered under collective bargaining agreements Percentage (%) TR-AU-310a.1
(1)Number of work stoppages
(2)Total days idle
Number, days idle TR-AU-310a.2
Fuel economy & usephase emissions Sales-weighted average passenger fleet fuel economy, by region Mpg, L/km,
gCO2/km,
km/L
TR-AU-410a.1
Number of vehicles sold
(1) zero emission vehicles (ZEV)
(2) hybrid vehicles
(3) plug-in hybrid vehicles
Number TR-AU-410a.2
Discussion of strategy for managing fleet fuel economy and emissions risks and opportunities N/A TR-AU-410a.3
Materials sourcing Description of the management of risks associated with the use of critical materials N/A TR-AU-440a.1
Materials efficiency & recycling Total amount of waste from manufacturing, percentage recycled Metric tons (t),
Percentage (%)
TR-AU440b.1
Weight of end-of-life material recovered, percentage recycled Metric tons (t),
Percentage (%)
TR-AU440b.2 N/A
Average recyclability of vehicles sold Percentage (%) per Sales-Weighted
Metric Ton (t)
TR-AU-440b.3

Table 2. Activity Metrics

Activity metrics Unit of measure Code Index for applicable pages
Number of vehicles manufactured Number TR-AU-000.A Corporate Overview
Number of vehicles sold Number TR-AU-000.B Corporate Overview