Relevant Issues (3 of 26)
- GHG Emissions
- Air Quality
- Energy Management The category addresses environmental impacts associated with energy consumption. It addresses the company’s management of energy in manufacturing and/or for provision of products and services derived from utility providers (grid energy) not owned or controlled by the company. More specifically, it includes management of energy efficiency and intensity, energy mix, as well as grid reliance. Upstream (e.g., suppliers) and downstream (e.g., product use) energy use is not included in the scope.
- Water & Wastewater Management
- Waste & Hazardous Materials Management
- Ecological Impacts
- 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
- Selling Practices & Product Labeling
- Labor 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 & Innovation
- Product Design & Lifecycle Management
- Business Model Resilience
- Supply Chain Management
- Materials Sourcing & Efficiency
- Physical Impacts of Climate Change
Leadership & Governance
- Business Ethics
- Competitive Behavior
- Management of the Legal & Regulatory Environment
- Critical Incident Risk Management
- Systemic Risk Management
Disclosure Topics (Industry specific) for:
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Leisure facilities companies operate large outdoor and indoor facilities that may consume a significant amount of energy. Most of the industry’s electricity usage is commercially purchased, which indirectly leads to the release of greenhouse gas (GHG) emissions, a significant contributor to climate change. Companies in the industry are implementing energy management best practices in order to reduce operating expenses and environmental impacts and to improve their reputation with guests, who are increasingly concerned about environmental sustainability.
Product Quality & Safety
Leisure facility companies operate parks and facilities that expose guests to potentially unsafe conditions that may result in injury and even death. Safety management therefore includes managing the safety of amusement park rides and ski slopes as well as operating buildings where large crowds of people may be present, such as sporting and concert venues. The industry is mainly subject to low-probability but high-magnitude safety concerns. Ensuring the highest standards of safety can help companies minimize reputational damage and liabilities from costly lawsuits.
Employee Health & Safety
Safety concerns in the Leisure Facilities industry can expose employees to injuries if facilities and equipment are not maintained, or if precautions and training procedures are not in place. Amusement park rides, ski slopes, and other facilities may expose employees to potentially unsafe conditions that result in injury or even death. Potential financial impacts associated with employee safety violations include regulatory fines, abatement costs, and negative impacts on brand reputation. These impacts may stem from accidents as well as from chronic safety issues.
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