SASB Reference Table
The Sustainability Accounting Standards Board (SASB) is an independent standards-setting organization that promotes the disclosure of important sustainability-related information to meet the needs of investors. The following table refers to Commercial Bank standards as defined by the Sustainable Industry Classification System (SICS) and shows where each topic is reported.
Prepared: July 2022
| Topics | Indicator | Code | Reporting location |
|---|---|---|---|
| Data Security | (1) Number of data breaches, (2) percentage involving personally identifiable information (PII), (3) number of account holders affected | FN-CB-230a.1 | − |
| Description of approach to identifying and addressing data security risks | FN-CB-230a.2 | Annual Report 2022: P72 | |
| Financial Inclusion & Capacity Building | (1) Number and (2) amount of loans outstanding qualified to programs designed to promote small business and community development | FN-CB-240a.1 | Annual Report 2022: P73 |
| (1) Number and (2) amount of past due and nonaccrual loans qualified to programs designed to promote small business and community development | FN-CB-240a.2 | − | |
| Number of no-cost retail checking accounts provided to previously unbanked or underbanked customers | FN-CB-240a.3 | − | |
| Number of participants in financial literacy initiatives for unbanked, underbanked or underserved customers | FN-CB-240a.4 | − | |
| Incorporation of Environmental, Social and Governance Factors in Credit Analysis | Commercial and industrial credit exposure, by industry | FN-CB-410a.1 | Annual Report 2022: P169, PP148−156 |
| Description of approach to incorporation of environmental, social and governance (ESG) factors in credit analysis | FN-CB-410a.2 | Sustainability Report 2022: PP34−39 | |
| Business Ethics | Total amount of monetary losses as a result of legal proceedings associated with fraud, insider trading, anti-trust, anti-competitive behavior, market manipulation, malpractice or other related financial industry laws or regulations | FN-CB-510a.1 | − |
| Description of whistleblower policies and procedures | FN-CB-510a.2 | Annual Report 2022: P49, PP53−57 | |
| Systemic Risk Management | Global Systemically Important Bank (G-SIB) score, by category | FN-CB-550a.1 | Annual Report 2022: P212 |
| Description of approach to incorporation of results of mandatory and voluntary stress tests into capital adequacy planning, long-term corporate strategy and other business activities | FN-CB-550a.2 | Annual Report 2022: P64 |
| Activity Metric | Code | Reporting location |
|---|---|---|
| (1) Number and (2) value of checking and savings accounts by segment: (a) personal and (b) small business | FN-CB-000.A | − |
| (1) Number and (2) value of loans by segment: (a) personal, (b) small business and (c) corporate | FN-CB-000.B | − |