Why are some issues greyed out? Environment
- 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
Social Capital
- Human Rights & Community Relations
- Customer Privacy
- Data Security
- Access & Affordability
- Product Quality & Safety
- 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
Human Capital
- 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
The category addresses the company’s approach to managing risks and opportunities surrounding ethical conduct of business, including fraud, corruption, bribery and facilitation payments, fiduciary responsibilities, and other behavior that may have an ethical component. This includes sensitivity to business norms and standards as they shift over time, jurisdiction, and culture. It addresses the company’s ability to provide services that satisfy the highest professional and ethical standards of the industry, which means to avoid conflicts of interest, misrepresentation, bias, and negligence through training employees adequately and implementing policies and procedures to ensure employees provide services free from bias and error.
- Competitive Behavior
- Management of the Legal & Regulatory Environment
- Critical Incident Risk Management
- Systemic Risk Management
(Industry agnostic)
Disclosure Topics (Industry specific) for:
Casinos & Gaming
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Energy Management
Energy Management
With many facilities open 24 hours a day, the Casinos & Gaming industry requires a large amount of energy to operate. Casino facilities often have few windows and therefore rely on their buildings’ mechanical systems for heating, ventilation, air-conditioning (HVAC), and lighting. Fossil fuel-based energy production and consumption contribute to significant environmental impacts, including climate change and pollution, and have the potential to impact casino companies’ results of operations. It is becoming increasingly important for companies that rely on electricity consumption for their operations to manage energy efficiency as well as energy availability, including the risks and opportunities associated with energy sourcing from fossil fuels and/or from renewable and alternative energy sources.
Customer Welfare
Responsible Gaming
While the main purpose of gambling is entertainment, the industry faces a negative perception that is often related to pathological gambling. In addition to pathological gambling which is a progressive addiction characterized by increasing preoccupation with gambling, customers may also experience problem gambling, a less severe form of pathological gambling. While casinos do not cause problem gambling, they provide opportunities to gamble and may earn disproportionately greater revenue from pathological and problem gamblers. Responsible gambling encompasses industry best practices to mitigate the impacts of problem gambling that may result from violations of self-exclusion lists, irresponsible advertising, gambling by minors, or instances where the company has otherwise enabled gambling problems. Highly-publicized incidents related to pathological and problem gambling may damage companies’ reputations and result in regulatory curtailment of their licenses to operate.
Employee Health & Safety
Smoke-free Casinos
Casino facilities are usually climate-controlled environments with internal air circulation, and have a relatively high concentration of employees and customers. While anti-smoking campaigns have helped some regions enact smoking bans for public places, many casinos remain exempt from such bans. Smoke exposes employees and customers to risks of heart attacks and cancer. In addition, studies have shown that casino dealers exposed to secondhand smoke have higher-than-average rates of respiratory illness. Companies that derive a significant portion of their revenue from smoking customers may be negatively affected by smoking bans, which are becoming more common. Alternatively, by creating smoke-free facilities, casino operators may be better positioned to attract more non-smoking patrons.
Business Ethics
Internal Controls on Money Laundering
By the nature of its business, the Casinos & Gaming industry can be attractive to criminals seeking to launder money or disguise the origin of funds. Risk factors include the large amount of cash transactions, accessibility to multiple facilities, and customer anonymity. Therefore, strict and robust internal controls are necessary for companies to prevent violations of reporting and money laundering regulations. Casino operators that fail to detect and prevent money laundering activities may open themselves to investigations. Violations of anti-money laundering laws and regulations could result in criminal prosecution and/or substantial regulatory penalties.
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