SASB Reference Table

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: August 2023

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 2023: P63-64
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 -
(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 2023: P152-156
Description of approach to incorporation of environmental, social, and governance (ESG) factors in credit analysis FN-CB-410a.2 Web: Sustainability > Sustainability Management > Sustainable Finance
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 2023: P54-55, P60-66
Systemic Risk Management Global Systemically Important Bank (G-SIB) score, by category FN-CB-550a.1 Annual Report 2023: P224
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 2023: P77
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 -


We only use common cookies from Google Analytics on our website to confirm access status. By using the site you agree to our placement of cookies. You can disable cookies by adjusting the settings on your browser. Find out more about our cookies policy here.