RESOURCE TRANSFORMATION SECTOR

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CONTAINERS & PACKAGING

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Sustainability Accounting Standard
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Sustainable Industry Classification System® (SICS®) RT-CP

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Prepared by the
SASB Standards Board
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October 2018

INDUSTRY STANDARD | VERSION 2018-10

© 2018 The IFRS Foundation. All Rights Reserved. sasb.org

As of August 2022, the International Sustainability Standards Board (ISSB) of the IFRS Foundation assumed responsibility for the SASB
Standards. The ISSB has committed to build on the industry-based SASB Standards and leverage SASB’s industry-based approach to
standards development. The ISSB encourages preparers and investors to continue to provide full support for and to use the SASB
Standards until IFRS Sustainability Disclosure Standards replace SASB Standards.

About SASB
The SASB Foundation was founded in 2011 as a not-for-profit, independent standards-setting organisation. The SASB
Foundation’s mission is to establish and maintain industry-specific standards that assist entities in disclosing financially material,
decision-useful sustainability information to investors.

The SASB Foundation operates in a governance structure similar to the structure adopted by other internationally recognised
bodies that set standards for disclosure to investors, including the Financial Accounting Standards Board (FASB) and the

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International Accounting Standards Board (IASB). This structure includes a board of directors (“the Foundation Board”) and a
standards-setting board (“the Standards Board” or "the SASB"). The Standards Board develops, issues, and maintains the

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SASB standards. The Foundation Board oversees the strategy, finances and operations of the entire organisation, and appoints
the members of the Standards Board.

The Foundation Board is not involved in setting standards, but is responsible for overseeing the Standards Board’s compliance

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with the organisation’s due process requirements. As set out in the SASB Rules of Procedure, the SASB’s standards-setting
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activities are transparent and follow careful due process, including extensive consultation with entities, investors, and relevant
experts.
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The SASB Foundation is funded by a range of sources, including contributions from philanthropies, entities, and individuals, as
well as through the sale and licensing of publications, educational materials, and other products. The SASB Foundation
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receives no government financing and is not affiliated with any governmental body, the FASB, the IASB, or any other financial
accounting standards-setting body.
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The information, text, and graphics in this publication (the “Content”) are owned by The IFRS Foundation. All rights reserved. The
Content may be used only for non-commercial, informational, or scholarly use, provided that all copyright and other proprietary notices
related to the Content are kept intact, and that no modifications are made to the Content. The Content may not be otherwise
disseminated, distributed, republished, reproduced, or modified without prior written permission. To request permission, please visit
sasb.org/contact.

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Table of Contents
Introduction ...................................................................................................................................................................4
Purpose of SASB Standards ........................................................................................................................................4
Overview of SASB Standards ......................................................................................................................................4
Use of the Standards ..................................................................................................................................................5
Industry Description ....................................................................................................................................................5

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Sustainability Disclosure Topics & Accounting Metrics ..............................................................................................6
Greenhouse Gas Emissions .........................................................................................................................................8

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Air Quality ................................................................................................................................................................12
Energy Management ................................................................................................................................................14
Water Management .................................................................................................................................................16

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Waste Management .................................................................................................................................................20

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Product Safety ..........................................................................................................................................................22
Product Lifecycle Management .................................................................................................................................25
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Supply Chain Management ......................................................................................................................................29
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INTRODUCTION

Purpose of SASB Standards

The SASB’s use of the term “sustainability” refers to corporate activities that maintain or enhance the ability of the
company to create value over the long term. Sustainability accounting reflects the governance and management of a
company’s environmental and social impacts arising from production of goods and services, as well as its governance and
management of the environmental and social capitals necessary to create long-term value. The SASB also refers to
sustainability as “ESG” (environmental, social, and governance), though traditional corporate governance issues such as
board composition are not included within the scope of the SASB’s standards-setting activities.

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SASB standards are designed to identify a minimum set of sustainability issues most likely to impact the operating

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performance or financial condition of the typical company in an industry, regardless of location. SASB standards are
designed to enable communications on corporate performance on industry-level sustainability issues in a cost-effective
and decision-useful manner using existing disclosure and reporting mechanisms.

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Businesses can use the SASB standards to better identify, manage, and communicate to investors sustainability
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information that is financially material. Use of the standards can benefit businesses by improving transparency, risk
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management, and performance. SASB standards can help investors by encouraging reporting that is comparable,
consistent, and financially material, thereby enabling investors to make better investment and voting decisions.
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Overview of SASB Standards

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The SASB has developed a set of 77 industry-specific sustainability accounting standards (“SASB standards” or “industry
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standards”), categorized pursuant to SASB’s Sustainable Industry Classification System® (SICS®). Each SASB standard
describes the industry that is the subject of the standard, including any assumptions about the predominant business
model and industry segments that are included. SASB standards include:
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1. Disclosure topics – A minimum set of industry-specific disclosure topics reasonably likely to constitute material
information, and a brief description of how management or mismanagement of each topic may affect value creation.
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2. Accounting metrics – A set of quantitative and/or qualitative accounting metrics intended to measure performance
on each topic.

3. Technical protocols – Each accounting metric is accompanied by a technical protocol that provides guidance on
definitions, scope, implementation, compilation, and presentation, all of which are intended to constitute suitable criteria
for third-party assurance.

4. Activity metrics – A set of metrics that quantify the scale of a company’s business and are intended for use in
conjunction with accounting metrics to normalize data and facilitate comparison.

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Furthermore, the SASB Standards Application Guidance establishes guidance applicable to the use of all industry
standards and is considered part of the standards. Unless otherwise specified in the technical protocols contained in the
industry standards, the guidance in the SASB Standards Application Guidance applies to the definitions, scope,
implementation, compilation, and presentation of the metrics in the industry standards.

The SASB Conceptual Framework sets out the basic concepts, principles, definitions, and objectives that guide the
Standards Board in its approach to setting standards for sustainability accounting. The SASB Rules of Procedure is focused
on the governance processes and practices for standards setting.

Use of the Standards

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SASB standards are intended for use in communications to investors regarding sustainability issues that are likely to
impact corporate ability to create value over the long term. Use of SASB standards is voluntary. A company determines

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which standard(s) is relevant to the company, which disclosure topics are financially material to its business, and which
associated metrics to report, taking relevant legal requirements into account1. In general, a company would use the SASB
standard specific to its primary industry as identified in SICS® . However, companies with substantial business in multiple

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SICS® industries can consider reporting on these additional SASB industry standards.

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It is up to a company to determine the means by which it reports SASB information to investors. One benefit of using
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SASB standards may be achieving regulatory compliance in some markets. Other investor communications using SASB
information could be sustainability reports, integrated reports, websites, or annual reports to shareholders. There is no
guarantee that SASB standards address all financially material sustainability risks or opportunities unique to a company’s
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business model.
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Industry Description
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The Containers & Packaging industry converts raw materials, including metal, plastic, paper, and glass, into semi-finished
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or finished packaging products. Companies produce a wide range of products, including: corrugated cardboard
packaging, food and beverage containers, bottles for household products, aluminum cans, steel drums, and other forms
of packaging. Companies in the industry typically function as business-to-business entities and many operate globally.
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Legal Note: SASB standards are not intended to, and indeed cannot, replace any legal or regulatory requirements that may be
applicable to a reporting entity’s operations.

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SUSTAINABILITY DISCLOSURE TOPICS & ACCOUNTING METRICS

Table 1. Sustainability Disclosure Topics & Accounting Metrics

UNIT OF
TOPIC ACCOUNTING METRIC CATEGORY CODE
MEASURE

Metric tons (t)

Gross global Scope 1 emissions, percentage
Quantitative CO₂-e, RT-CP-110a.1
covered under emissions-limiting regulations
Percentage (%)
Greenhouse
Gas Emissions Discussion of long-term and short-term
strategy or plan to manage Scope 1 emissions, Discussion and
n/a RT-CP-110a.2
emissions reduction targets, and an analysis of Analysis
performance against those targets

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Air emissions of the following pollutants: (1)
NOx (excluding N2O), (2) SOx, (3) volatile
Air Quality Quantitative Metric tons (t) RT-CP-120a.1
organic compounds (VOCs), and (4)

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particulate matter (PM)

(1) Total energy consumed, (2) percentage grid

Energy Gigajoules (GJ),
electricity, (3) percentage renewable, (4) total Quantitative RT-CP-130a.1
Management Percentage (%)

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self-generated energy

(1) Total water withdrawn, (2) total water

consumed, percentage of each in regions with
High or Extremely High Baseline Water Stress
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Thousand cubic
meters (m³),
Percentage (%)
RT-CP-140a.1
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Description of water management risks and
Water Discussion and
discussion of strategies and practices to n/a RT-CP-140a.2
Management Analysis
mitigate those risks
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Number of incidents of non-compliance

associated with water quality permits, Quantitative Number RT-CP-140a.3
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standards, and regulations

Waste Amount of hazardous waste generated, Metric tons (t),

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Quantitative RT-CP-150a.1
Management percentage recycled2 Percentage (%)

Number of recalls issued, total units recalled3 Quantitative Number RT-CP-250a.1

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Product Safety
Discussion of process to identify and manage Discussion and
n/a RT-CP-250a.2
emerging materials and chemicals of concern Analysis

Percentage of raw materials from: (1) recycled

Percentage (%)
content, (2) renewable resources, and (3) Quantitative RT-CP-410a.1
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by weight
renewable and recycled content
Product
Revenue from products that are reusable, Reporting
Lifecycle Quantitative RT-CP-410a.2
recyclable, and/or compostable currency
Management
Discussion of strategies to reduce the
Discussion and
environmental impact of packaging n/a RT-CP-410a.3
Analysis
throughout its lifecycle

2 Note to RT-CP-150a.1 – The entity shall disclose the legal or regulatory framework(s) used to define hazardous waste and recycled
hazardous waste, and the amounts of waste defined in accordance with each applicable framework.
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Note to RT-CP-250a.1 – The entity shall discuss notable recalls, such as those that affected a significant number of products, a
significant number of units of one product, or those related to serious injury or fatality.

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 UNIT OF
TOPIC ACCOUNTING METRIC CATEGORY CODE
MEASURE

Total wood fiber procured, percentage from Metric tons (t),

Quantitative RT-CP-430a.1
certified sources Percentage (%)
Supply Chain
Management
Total aluminum purchased, percentage from Metric tons (t),
Quantitative RT-CP-430a.2
certified sources Percentage (%)

Table 2. Activity Metrics

UNIT OF
ACTIVITY METRIC CATEGORY CODE
MEASURE

Amount of production, by substrate4 Quantitative Metric tons (t) RT-CP-000.A

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Percentage of production as: (1) paper/wood, (2) glass, (3) metal, Percentage (%)
Quantitative RT-CP-000.B
and (4) plastic by revenue

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Number of employees Quantitative Number RT-CP-000.C

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Note to RT-CP-000.A – Relevant substrates include paper and/or wood fiber, glass, metal, and petroleum-based substrates (i.e.,
polymers).

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Greenhouse Gas Emissions
Topic Summary
The Containers & Packaging industry generates direct (Scope 1) greenhouse gas (GHG) emissions from the combustion of
fossil fuels in manufacturing and cogeneration processes. GHG emissions can create regulatory compliance costs or
penalties and operating risks for companies in the industry. However, resulting financial impacts will vary depending on
the magnitude of emissions and the prevailing emissions regulations. The industry may be subject to increasingly stringent
regulations as nations seek to limit or reduce emissions. Companies that cost-effectively manage GHG emissions through
greater energy efficiency, the use of alternative fuels, or manufacturing process advances could benefit from improved

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operating efficiency and reduced regulatory risk, among other financial benefits.

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Accounting Metrics

RT-CP-110a.1. Gross global Scope 1 emissions, percentage covered under

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emissions-limiting regulations
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The entity shall disclose its gross global Scope 1 greenhouse gas (GHG) emissions to the atmosphere of the seven
GHGs covered under the Kyoto Protocol—carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O),
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hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulfur hexafluoride (SF6), and nitrogen trifluoride (NF3).

1.1 Emissions of all GHGs shall be consolidated and disclosed in metric tons of carbon dioxide equivalents (CO2-e),
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and calculated in accordance with published 100-year time horizon global warming potential (GWP) values. To
date, the preferred source for GWP values is the Intergovernmental Panel on Climate Change (IPCC) Fifth
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Assessment Report (2014).

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1.2 Gross emissions are GHGs emitted into the atmosphere before accounting for offsets, credits, or other similar
mechanisms that have reduced or compensated for emissions.
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2 Scope 1 emissions are defined and shall be calculated according to the methodology contained in The Greenhouse
Gas Protocol: A Corporate Accounting and Reporting Standard (GHG Protocol), Revised Edition, March 2004,
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published by the World Resources Institute and the World Business Council on Sustainable Development
(WRI/WBCSD).

2.1 Acceptable calculation methodologies include those that conform to the GHG Protocol as the base reference,
but provide additional guidance, such as industry- or region-specific guidance. Examples include, but are not
limited to:

2.1.1 GHG Reporting Guidance for the Aerospace Industry published by International Aerospace
Environmental Group (IAEG)

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 2.1.2 Greenhouse Gas Inventory Guidance: Direct Emissions from Stationary Combustion Sources published
by the U.S. Environmental Protection Agency (EPA)

2.1.3 India GHG Inventory Program

2.1.4 ISO 14064-1

2.1.5 Petroleum Industry Guidelines for reporting GHG emissions, 2nd edition, 2011, published by IPIECA

2.1.6 Protocol for the quantification of greenhouse gas emissions from waste management activities
published by Entreprises pour l’Environnement (EpE)

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2.2 GHG emissions data shall be consolidated and disclosed according to the approach with which the entity
consolidates its financial reporting data, which is generally aligned with the “financial control” approach

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defined by the GHG Protocol, and the approach published by the Climate Disclosure Standards Board (CDSB)
described in REQ-07, “Organisational boundary,” of the CDSB Framework for reporting environmental
information, natural capital and associated business impacts (April 2018).

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3 The entity shall disclose the percentage of its gross global Scope 1 GHG emissions that are covered under an
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emissions-limiting regulation or program that is intended to directly limit or reduce emissions, such as cap-and-trade
schemes, carbon tax/fee systems, and other emissions control (e.g., command-and-control approach) and permit-
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based mechanisms.

3.1 Examples of emissions-limiting regulations include, but are not limited to:
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3.1.1 California Cap-and-Trade (California Global Warming Solutions Act)

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3.1.2 European Union Emissions Trading Scheme (EU ETS)

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3.1.3 Quebec Cap-and-Trade (Draft Bill 42 of 2009)

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3.2 The percentage shall be calculated as the total amount of gross global Scope 1 GHG emissions (CO2-e) that
are covered under emissions-limiting regulations divided by the total amount of gross global Scope 1 GHG
emissions (CO2-e).
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3.2.1 For emissions that are subject to multiple emissions-limiting regulations, the entity shall not account for
those emissions more than once.

3.3 The scope of emissions-limiting regulations excludes emissions covered under voluntary emissions-limiting
regulations (e.g., voluntary trading systems), as well as reporting-based regulations [e.g., the U.S.
Environmental Protection Agency (EPA) GHG Reporting Program].

4 The entity may discuss any change in its emissions from the previous reporting period, including whether the change
was due to emissions reductions, divestment, acquisition, mergers, changes in output, and/or changes in calculation
methodology.

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5 In the case that current reporting of GHG emissions to the CDP or other entity (e.g., a national regulatory disclosure
program) differs in terms of the scope and consolidation approach used, the entity may disclose those emissions.
However, primary disclosure shall be according to the guidelines described above.

6 The entity may discuss the calculation methodology for its emissions disclosure, such as if data are from continuous
emissions monitoring systems (CEMS), engineering calculations, or mass balance calculations.

RT-CP-110a.2. Discussion of long-term and short-term strategy or plan to manage

Scope 1 emissions, emissions reduction targets, and an analysis of performance
against those targets

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1 The entity shall discuss its long-term and short-term strategy or plan to manage its Scope 1 greenhouse gas (GHG)
emissions.

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1.1 Scope 1 emissions are defined according to The Greenhouse Gas Protocol: A Corporate Accounting and
Reporting Standard, Revised Edition (GHG Protocol), March 2004, published by the World Resources Institute
and the World Business Council on Sustainable Development (WRI/WBCSD).

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1.2
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The scope of GHG emissions includes the seven GHGs covered under the Kyoto Protocol—carbon dioxide
(CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulfur
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hexafluoride (SF6), and nitrogen trifluoride (NF3).

2 The entity shall discuss its emission reduction target(s) and analyze its performance against the target(s), including
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the following, where relevant:

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2.1 The scope of the emission reduction target (e.g., the percentage of total emissions to which the target is
applicable);
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2.2 Whether the target is absolute- or intensity-based, and the metric denominator, if it is an intensity-based
target;
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2.3 The percentage reduction against the base year, with the base year representing the first year against which
emissions are evaluated toward the achievement of the target;
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2.4 The timelines for the reduction activity, including the start year, the target year, and the base year;

2.5 The mechanism(s) for achieving the target; and

2.6 Any circumstances in which the target or base year emissions have been, or may be, recalculated
retrospectively or the target or base year has been reset.

3 The entity shall discuss the activities and investments required to achieve the plans and/or targets, and any risks or
limiting factors that might affect achievement of the plans and/or targets.

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4 The entity shall discuss the scope of its strategies, plans, and/or reduction targets, such as how they relate to
different business units, geographies, or emissions sources.

5 The entity shall discuss whether its strategies, plans, and/or reduction targets are related to, or associated with,
emissions limiting and/or emissions reporting-based programs or regulations (e.g., the EU Emissions Trading Scheme,
Quebec Cap-and-Trade System, California Cap-and-Trade Program), including regional, national, international, or
sectoral programs.

6 Disclosure of strategies, plans, and/or reduction targets shall be limited to activities that were ongoing (active) or
reached completion during the reporting period.

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Air Quality
Topic Summary
In addition to greenhouse gases (GHGs), containers and packaging manufacturing may produce air emissions, including,
but not limited to, sulfur dioxides (SOx), nitrogen oxides (NOx), and particulate matter (PM). As with GHGs, these
emissions typically stem from the combustion of fuels to produce energy. Relative to other industries, the Containers &
Packaging industry is a significant source of some of these emissions. Companies face operating costs, regulatory
compliance costs, regulatory penalties in the event of non-compliance, and capital expenditures related to emissions
management, while related financial impacts will vary depending on the magnitude of emissions and the prevailing

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regulations. As such, active management of the issue through technological process improvements or other strategies can
mitigate such impacts, improving financial performance and enhancing brand value.

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Accounting Metrics

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RT-CP-120a.1. Air emissions of the following pollutants: (1) NO x (excluding N2O),
(2) SOx, (3) volatile organic compounds (VOCs), and (4) particulate matter (PM)
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1 The entity shall disclose its emissions of air pollutants, in metric tons per pollutant, that are released into the
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atmosphere.

1.1 The scope of disclosure includes air pollutants associated with the entity’s direct air emissions resulting from all
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of the entity’s activities and sources of emissions, including, but not limited to, stationary and mobile sources,
production facilities, office buildings, and transportation fleets.
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2 The entity shall disclose its emissions of (1) oxides of nitrogen (NOX), reported as NOX.

2.1 The scope of NOX includes NO and NO2, but excludes N2O.
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3 The entity shall disclose its emissions of (2) oxides of sulfur (SOX), reported as SOX.

3.1 The scope of SOX includes SO2 and SO3.

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3.2 The entity may report its oxides of sulfur emissions as total sulfur dioxide (SO2).

4 The entity shall disclose its emissions of (3) non-methane volatile organic compounds (VOCs).

4.1 VOCs are defined as any compound of carbon, excluding carbon monoxide, carbon dioxide, carbonic acid,
metallic carbides or carbonates, ammonium carbonate, and methane, that participates in atmospheric
photochemical reactions, except those designated by the U.S. Environmental Protection Agency (EPA) as
having negligible photochemical reactivity.

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 4.1.1 This definition is aligned with U.S. 40 CFR Part 51.100, where a list of compounds that have been
determined to have negligible photochemical reactivity can be obtained.

4.1.2 Where applicable regulatory definitions of VOCs may conflict with this definition, such as the EU Paints
Directive (Directive 2004/42/EC), and Schedule 1 of the Canadian Environmental Protection Act 1999,
the entity may define VOCs as per the applicable regulatory definition.

4.1.3 The entity may report VOC emissions as carbon.

5 The entity shall disclose its emissions of (4) particulate matter 10 micrometers or less in diameter (PM10), reported as
PM10.

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5.1 PM10 is defined, according to U.S. 40 CFR Part 51.100, as any airborne finely divided solid or liquid material
with an aerodynamic diameter less than or equal to a nominal 10 micrometers.

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5.2 The entity may instead report its particulate matter emissions as total filterable particulate matter, as
determined by U.S. EPA Method 5, or equivalent methodology.

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6 The entity may discuss the calculation methodology for its emissions disclosure, such as whether data are from
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continuous emissions monitoring systems (CEMS), engineering calculations, or mass balance calculations.
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Energy Management
Topic Summary
Containers and packaging manufacturing is energy-intensive, with energy used to power processing units, cogeneration
plants, machinery, and non-manufacturing facilities. The type of energy used, magnitude of consumption, and energy
management strategies depend on the type of products manufactured. Typically, fossil fuels such as natural gas and
biomass are the predominant form of energy used, while purchased electricity may also represent a significant share.
Therefore, energy purchases can represent a significant share of production costs. A company’s energy mix may include
energy generated onsite, purchased grid electricity and fossil fuels, and renewable and alternative energy. Trade-offs in

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the use of such energy sources include cost, reliability of supply, related water use and air emissions, and regulatory
compliance and risk. As such, a company’s energy intensity and energy sourcing decisions can affect its operating
efficiency and risk profile over time.

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Accounting Metrics

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RT-CP-130a.1. (1) Total energy consumed, (2) percentage grid electricity, (3)
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percentage renewable, (4) total self-generated energy
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1 The entity shall disclose (1) the total amount of energy it consumed as an aggregate figure, in gigajoules (GJ).

1.1 The scope of energy consumption includes energy from all sources, including energy purchased from sources
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external to the entity and energy produced by the entity itself (self-generated). For example, direct fuel usage,
purchased electricity, and heating, cooling, and steam energy are all included within the scope of energy
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consumption.
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1.2 The scope of energy consumption includes only energy directly consumed by the entity during the reporting
period.
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1.3 In calculating energy consumption from fuels and biofuels, the entity shall use higher heating values (HHV),
also known as gross calorific values (GCV), which are directly measured or taken from the Intergovernmental
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Panel on Climate Change (IPCC), the U.S. Department of Energy (DOE), or the U.S. Energy Information
Administration (EIA).

2 The entity shall disclose (2) the percentage of energy it consumed that was supplied from grid electricity.

2.1 The percentage shall be calculated as purchased grid electricity consumption divided by total energy
consumption.

3 The entity shall disclose (3) the percentage of energy it consumed that is renewable energy.

3.1 Renewable energy is defined as energy from sources that are replenished at a rate greater than or equal to
their rate of depletion, such as geothermal, wind, solar, hydro, and biomass.

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 3.2 The percentage shall be calculated as renewable energy consumption divided by total energy consumption.

3.3 The scope of renewable energy includes renewable fuel the entity consumed, renewable energy the entity
directly produced, and renewable energy the entity purchased, if purchased through a renewable power
purchase agreement (PPA) that explicitly includes renewable energy certificates (RECs) or Guarantees of Origin
(GOs), a Green‐e Energy Certified utility or supplier program, or other green power products that explicitly
include RECs or GOs, or for which Green‐e Energy Certified RECs are paired with grid electricity.

3.3.1 For any renewable electricity generated on-site, any RECs and GOs must be retained (i.e., not sold) and
retired or cancelled on behalf of the entity in order for the entity to claim them as renewable energy.

3.3.2 For renewable PPAs and green power products, the agreement must explicitly include and convey that

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RECs and GOs be retained or replaced and retired or cancelled on behalf of the entity in order for the
entity to claim them as renewable energy.

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3.3.3 The renewable portion of the electricity grid mix that is outside of the control or influence of the entity
is excluded from the scope of renewable energy.

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3.4 For the purposes of this disclosure, the scope of renewable energy from hydro and biomass sources is limited
to the following: N
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3.4.1 Energy from hydro sources is limited to those that are certified by the Low Impact Hydropower Institute
or that are eligible for a state Renewable Portfolio Standard;
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3.4.2 Energy from biomass sources is limited to materials certified to a third-party standard (e.g., Forest
Stewardship Council, Sustainable Forest Initiative, Programme for the Endorsement of Forest
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Certification, or American Tree Farm System), materials considered eligible sources of supply according
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to the Green-e Framework for Renewable Energy Certification, Version 1.0 (2017) or Green-e regional
standards, and/or materials that are eligible for an applicable state renewable portfolio standard.
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4 The entity shall disclose (4) the amount of energy self-generated by the entity as an aggregate figure, in gigajoules
(GJ).
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4.1 The entity may disclose the amount of self-generated energy that it sold to an electric utility or end-use
customer.

5 The entity shall apply conversion factors consistently for all data reported under this disclosure, such as the use of
HHVs for fuel usage (including biofuels) and conversion of kilowatt hours (kWh) to GJ (for energy data including
electricity from solar or wind energy).

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Water Management
Topic Summary
Containers and packaging manufacturing requires water for various stages of production, including in raw-materials
processing, process cooling, and steam generation at onsite cogeneration plants. Long-term historic increases in water
scarcity and cost, and expectations of continued increases—due to overconsumption and constrained supplies, resulting
from population growth and shifts, pollution, and climate change—indicate the heightened importance of water
management. Water scarcity can result in a higher risk of operational disruption for companies with water-intensive
operations and can also increase water procurement costs and capital expenditures. Meanwhile, containers and

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packaging manufacturing can generate process wastewater that must be treated before disposal. Non-compliance with
water quality regulations may result in regulatory compliance and mitigation costs or legal expenses stemming from
litigation. Reducing water use and consumption through increased efficiency and other water management strategies can

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lead to lower operating costs over time and can mitigate financial impacts of regulations, water supply shortages, and
community-related disruptions of operations.

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Accounting Metrics
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RT-CP-140a.1. (1) Total water withdrawn, (2) total water consumed, percentage of
each in regions with High or Extremely High Baseline Water Stress
1 The entity shall disclose the amount of water, in thousands of cubic meters, that was withdrawn from all sources.
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1.1 Water sources include surface water (including water from wetlands, rivers, lakes, and oceans), groundwater,
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rainwater collected directly and stored by the entity, and water and wastewater obtained from municipal
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water supplies, water utilities, or other entities.

2 The entity may disclose portions of its supply by source if, for example, significant portions of withdrawals are from
PD

non-freshwater sources.

2.1 Fresh water may be defined according to the local laws and regulations where the entity operates. Where
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there is no legal definition, fresh water shall be considered to be water that has less than 1,000 parts per
million of dissolved solids per the U.S. Geological Survey.

2.2 Water obtained from a water utility in compliance with U.S. National Primary Drinking Water Regulations can
be assumed to meet the definition of fresh water.

3 The entity shall disclose the amount of water, in thousands of cubic meters, that was consumed in its operations.

3.1 Water consumption is defined as:

3.1.1 Water that evaporates during withdrawal, usage, and discharge;

SUSTAINABILITY ACCOUNTING STANDARD | CONTAINERS & PACKAGING | 16

 3.1.2 Water that is directly or indirectly incorporated into the entity’s product or service;

3.1.3 Water that does not otherwise return to the same catchment area from which it was withdrawn, such
as water returned to another catchment area or the sea.

4 The entity shall analyze all of its operations for water risks and identify activities that withdraw and consume water in
locations with High (40–80 percent) or Extremely High (>80 percent) Baseline Water Stress as classified by the World
Resources Institute’s (WRI) Water Risk Atlas tool, Aqueduct.

5 The entity shall disclose its water withdrawn in locations with High or Extremely High Baseline Water Stress as a
percentage of the total water withdrawn.

23
6 The entity shall disclose its water consumed in locations with High or Extremely High Baseline Water Stress as a
percentage of the total water consumed.

20
RT-CP-140a.2. Description of water management risks and discussion of strategies

E
and practices to mitigate those risks
1 The entity shall describe its water management risks associated with water withdrawals, water consumption, and
discharge of water and/or wastewater.
N
JU
1.1 Risks associated with water withdrawals and water consumption include risks to the availability of adequate,
clean water resources, including, but not limited to:
D

1.1.1 Environmental constraints—such as operating in water-stressed regions, drought, concerns of aquatic

E

impingement or entrainment, interannual or seasonal variability, and risks due to the impact of climate
change
AT

1.1.2 Regulatory and financial constraints—such as volatility in water costs, stakeholder perceptions and
concerns related to water withdrawals (e.g., those from local communities, non-governmental
PD

organizations, and regulatory agencies), direct competition with and impact from the actions of other
users (e.g., commercial and municipal users), restrictions to withdrawals due to regulations, and
constraints on the entity’s ability to obtain and retain water rights or permits
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1.2 Risks associated with the discharge of water and/or wastewater, include, but are not limited to, the ability to
obtain rights or permits related to discharges, compliance with regulations related to discharges, restrictions to
discharges, the ability to maintain control over the temperature of water discharges, liabilities and/or
reputational risks, and increased operating costs due to regulation, stakeholder perceptions and concerns
related to water discharges (e.g., those from local communities, non-governmental organizations, and
regulatory agencies).

2 The entity may describe water management risks in the context of:

SUSTAINABILITY ACCOUNTING STANDARD | CONTAINERS & PACKAGING | 17

 2.1 How risks may vary by withdrawal source, including surface water (including water from wetlands, rivers,
lakes, and oceans), groundwater, rainwater collected directly and stored by the entity, and water and
wastewater obtained from municipal water supplies, water utilities, or other entities; and

2.2 How risks may vary by discharge destinations, including surface water, groundwater, or wastewater utilities.

3 The entity may discuss the potential impacts that water management risks may have on its operations and the
timeline over which such risks are expected to manifest.

3.1 Impacts may include, but are not limited to, those associated with costs, revenues, liabilities, continuity of
operations, and reputation.

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4 The entity shall discuss its short-term and long-term strategies or plan to mitigate water management risks,
including, but not limited to:

20
4.1 The scope of its strategy, plans, goals and/or targets, such as how they relate to different business units,
geographies, or water-consuming operational processes.

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4.2 Any water management goals and/or targets it has prioritized, and an analysis of performance against those
goals and/or targets. N
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4.2.1 Goals and targets may include, but are not limited to, those associated with reducing water
withdrawals, reducing water consumption, reducing water discharges, reducing aquatic impingements,
improving the quality of water discharges, and regulatory compliance.
D

4.3 The activities and investments required to achieve the plans, goals and/or targets, and any risks or limiting
E

factors that might affect achievement of the plans and/or targets.

AT

4.4 Disclosure of strategies, plans, goals, and/or targets shall be limited to activities that were ongoing (active) or
reached completion during the reporting period.
PD

5 For water management targets, the entity shall additionally disclose:

5.1 Whether the target is absolute or intensity-based, and the metric denominator if it is an intensity-based target.
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5.2 The timelines for the water management plans, including the start year, the target year, and the base year.

5.3 The mechanism(s) for achieving the target, including:

5.3.1 Efficiency efforts, such as the use of water recycling and/or closed-loop systems;

5.3.2 Product innovations such as redesigning products or services to require less water;

5.3.3 Process and equipment innovations, such as those that enable the reduction of aquatic impingements
or entrainments;

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 5.3.4 Use of tools and technologies (e.g., the World Wildlife Fund Water Risk Filter, The Global Water Tool,
and Water Footprint Network Footprint Assessment Tool) to analyze water use, risk, and opportunities;
and

5.3.5 Collaborations or programs in place with the community or other organizations.

5.4 The percentage reduction or improvement from the base year, where the base year is the first year against
which water management targets are evaluated toward the achievement of the target.

6 The entity shall discuss whether its water management practices result in any additional lifecycle impacts or tradeoffs
in its organization, including tradeoffs in land use, energy production, and greenhouse gas (GHG) emissions, and
why the entity chose these practices despite lifecycle tradeoffs.

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20
RT-CP-140a.3. Number of incidents of non-compliance associated with water
quality permits, standards, and regulations
1 The entity shall disclose the total number of instances of non-compliance, including violations of a technology-based

E
standard and exceedances of a quality-based standard.

2
N
The scope of disclosure includes incidents governed by national, state, and local statutory permits and regulations,
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including, but not limited to, the discharge of a hazardous substance, violation of pretreatment requirements, or
total maximum daily load (TMDL) exceedances.

3 The scope of disclosure shall only include incidents of non-compliance that resulted in a formal enforcement
D

action(s).
E

3.1 Formal enforcement actions are defined as statutorily recognized actions that address a violation or threatened
AT

violation of water quality laws, regulations, policy or orders, and include administrative penalty orders,
administrative orders, and judicial actions, among others. For example, the U.S. EPA provides guidance on the
scope of formal enforcement actions in, Informal and Formal Actions, Summary Guidance and Portrayal on
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EPA Websites.

4 Violations, regardless of their measurement methodology or frequency, shall be disclosed. These include:
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4.1 Continuous discharges, limitations, standards, and prohibitions that are generally expressed as maximum daily,
weekly average, and monthly averages.

4.2 Non-continuous discharges, limitations that are generally expressed in terms of frequency, total mass,
maximum rate of discharge, and mass or concentration of specified pollutants.

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Waste Management
Topic Summary
Containers and packaging manufacturing may generate hazardous process waste, including, but not limited to, heavy
metals, spent acids, catalysts, and wastewater treatment sludge. Companies face regulatory and operational challenges in
managing waste, as some wastes are subject to regulations pertaining to its transport, treatment, storage, and disposal.
Waste management strategies include reduced generation, effective treatment and disposal, and recycling and recovery,
where possible. Such activities, while requiring initial investment or operating costs, can lower companies’ long-term cost
structure and mitigate the risk of remediation liabilities or regulatory penalties.

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Accounting Metrics

20
RT-CP-150a.1. Amount of hazardous waste generated, percentage recycled
1 The entity shall calculate and disclose the total amount of hazardous waste generated, in metric tons.

E
1.1
N
Hazardous wastes are defined per the legal or regulatory framework(s) applicable within the jurisdiction(s)
where the waste is generated.
JU
2 The entity shall calculate and disclose the percentage of hazardous waste recycled as the total weight of hazardous
waste generated that was recycled, divided by the total weight of hazardous waste generated.
D

2.1 Hazardous waste that is reused, reclaimed, and/or remanufactured shall be considered within the scope of
E

recycled.
AT

2.2 Recycled, reused, reclaimed, and remanufactured hazardous waste is defined per the legal or regulatory
framework(s) applicable within the jurisdiction where the waste is generated.
PD

2.3 Materials incinerated, including for energy recovery, shall not be considered within the scope of recycled.

2.3.1 Energy recovery is defined as the use of combustible waste as a means to generate energy through
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direct incineration, with or without other waste, but with recovery of the heat.

2.3.2 The entity may separately disclose the percentage of hazardous waste generated that was incinerated.

3 The entity may use the U.S. Resources Conservation and Recovery Act (RCRA) or the EU Waste Framework Directive
(Directive 2008/98/EC on waste, including its subsequent amendments), for the purposes of defining hazardous
waste and/or recycled hazardous waste for operations located in jurisdictions that lack applicable legal or regulatory
definitions.

Note to RT-CP-150a.1

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1 The entity shall disclose the legal or regulatory framework(s) used to define hazardous waste and recycled hazardous
waste, and the amounts defined in accordance with each applicable framework.

1.1 For example, if the entity’s operations fall under the jurisdiction of the EU Waste Framework Directive
(Directive 2008/98/EC on waste, including its subsequent amendments), and therefore, the Waste Framework
Directive was used to define all hazardous waste and recycled hazardous waste, the entity shall specify this in
its disclosures of the amount of hazardous waste generated and the percentage recycled.

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SUSTAINABILITY ACCOUNTING STANDARD | CONTAINERS & PACKAGING | 21

Product Safety
Topic Summary
Container and packaging product safety is a critical factor for the industry as many products are used in consumer-facing
applications including in the food and health care industries. Aspects of packaging safety include physical hazards and the
presence of chemical substances. In the event of a product safety incident, products may be recalled or require redesign,
possibly increasing costs to the manufacturer and resulting in reduced revenue and adverse impacts to brand value. As
such, companies that proactively manage product safety risks can enhance their brand reputation and reduce the risk of
adverse financial impacts.

23
Accounting Metrics

20
RT-CP-250a.1. Number of recalls issued, total units recalled
1 The entity shall disclose the total number of product-safety-related recalls, including those that are voluntary and

E
involuntary, where:

1.1
N
A recall is defined, consistent with the U.S. Consumer Product Safety Commission’s Recall Handbook, as any
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repair, replacement, refund, or notice/warning program intended to protect consumers from products that
present a safety risk.
D

1.2 Involuntary recalls are those required by regulatory agencies, and are issued when a product does not comply
with regulatory safety standards or when there is a safety-related defect in a product.
E

1.3 Voluntary recalls are those initiated by the entity in order to remove products from the market to address
AT

safety-related concerns.

1.4 Governmental agencies with regulatory oversight include, but are not limited to:
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1.4.1 Canadian Food Inspection Agency (CFIA)

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1.4.2 European Food Safety Authority (EFSA)

1.4.3 U.S. Centers for Disease Control and Prevention (CDC)

1.4.4 U.S. Consumer Product Safety Commission (CPSC)

1.4.5 U.S. Department of Agriculture Food and Safety Inspection Service (FSIS)

1.4.6 U.S. Food and Drug Administration (FDA)

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2 In addition to the total units recalled, the entity may disclose the percentage of recalls that were (1) voluntarily and
(2) involuntarily issued.

Note to RT-CP-250a.1

1 The entity shall discuss notable recalls, such as those that affected a significant number of products, a significant
number of units of one product, or those related to serious injury or fatality.

2 For such recalls, the entity may provide:

2.1 Description and cause of the recall issue

23
2.2 The total number of units recalled

2.3 The cost to remedy the issue

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2.4 Whether the recall was voluntary or involuntary

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2.5 Corrective actions

2.6
N
Any other significant outcomes (e.g., legal proceedings or fatalities)
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RT-CP-250a.2. Discussion of process to identify and manage emerging materials
and chemicals of concern
D

1 The entity shall discuss its approach to managing the use of materials, chemicals, and substances that may be of
E

human health and/or environmental concern to consumers, customers (e.g., retailers and commercial buyers),
AT

regulators, and/or others (e.g., non-governmental organizations, or scientific researchers).

1.1 “Materials, chemicals, and substances” includes individual compounds, classes of chemicals, and categories of
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chemicals.

2 At a minimum, the entity shall discuss how it assesses materials and chemicals for hazard characteristics and risk
traits, including the operational processes it employs for these assessments and other actions it takes to manage
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hazards and risks.

2.1 Relevant operational processes may include, but are not limited to:

2.1.1 Product formulation and design

2.1.2 Materials and chemicals procurement

2.1.3 Product safety testing, product labeling, and product declarations (e.g., material safety data sheets)

2.2 Relevant actions to discuss may include:

SUSTAINABILITY ACCOUNTING STANDARD | CONTAINERS & PACKAGING | 23

 2.2.1 Exclusion of substances (e.g., use of banned substances lists)

2.2.2 Use of material substitution assessments, tools, and screening methods (e.g., GreenScreen® For Safer
Chemicals or CleanGredients® Data Verification)

2.2.3 Implementation of EN 13428 or ISO 18602, which include criteria on determining the amount and
minimization of hazardous constituents and determining the amount of four heavy metals (lead,
cadmium, mercury, and hexavalent chromium) in packaging

2.2.4 Performance on the Global Protocol on Packaging Sustainability 2.0 metrics for Impact on Human
Health (e.g., Toxicity, Cancer, and Non-Cancer)

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3 Emerging materials and chemicals of concern include, but are not limited to:

20
3.1 Plasticizers, such as phthalates and BPA

3.2 Certain phenols and phenol derivatives such as butylated hydroxytoluene and pentachlorophenol

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3.3 Preservatives, such as formaldehyde

N
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SUSTAINABILITY ACCOUNTING STANDARD | CONTAINERS & PACKAGING | 24

Product Lifecycle Management
Topic Summary
Containers and packaging companies face opportunities and challenges associated with the potential environmental
impacts of their products throughout their lifecycle. Designing products with reduced use-phase and end-of-life
environmental impacts is an important opportunity for manufacturers. Demand for packaging produced with safe
chemicals and using recycled and renewable materials continues to grow, along with demand for recyclable, reusable,
and compostable products. While the lifecycle impact of products depends largely on their use and disposal, companies
that can effectively optimize such attributes during the design phase may gain a competitive advantage.

23
Accounting Metrics

20
RT-CP-410a.1. Percentage of raw materials from: (1) recycled content, (2)
renewable resources, and (3) renewable and recycled content

E
1 The entity shall disclose (1) the percentage of raw materials consumed (in metric tons) that are derived from recycled
content. N
JU
1.1 Recycled content is defined, consistent with definitions in ISO 14021:1999, Environmental labels and
declarations—Self-declared environmental claims (Type II environmental labeling), as the portion, by mass, of
recycled or recovered material in a product or packaging, where only pre-consumer and post-consumer
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materials shall be considered as recycled content, and where:

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1.1.1 "Recycled material" is defined as material that has been reprocessed from recovered (or reclaimed)
AT

material by means of a manufacturing process and made into a final product or a component for
incorporation into a product.
PD

1.1.2 "Recovered material" is defined as material that would have otherwise been disposed of as waste or
used for energy recovery, but has instead been collected and recovered (or reclaimed) as a material
input, in lieu of new primary material, for a recycling or manufacturing process.
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1.1.3 "Pre-consumer material" is defined as material that has been diverted from the waste stream during a
manufacturing process. Excluded is reutilization of materials such as rework, regrind, or scrap that is
generated in a process and is capable of being reclaimed within the same process that generated it.

1.1.4 "Post-consumer material" is defined as material generated by households or by commercial, industrial,

and institutional facilities in their role as end-users of the product that can no longer be used for its
intended purpose. This includes returns of material from the distribution chain.

1.2 The percentage shall be calculated as the total weight (in metric tons) of raw materials from recycled content
divided by the total weight (in metric tons) of all raw materials for products, where:

SUSTAINABILITY ACCOUNTING STANDARD | CONTAINERS & PACKAGING | 25

 1.2.1 The scope of raw materials in the denominator of the percentage calculation includes all inputs that
are processed to be sold as a finished good, including recycled raw materials and virgin raw materials.

1.2.2 The weight of raw materials may be calculated as the amount of materials in inventory at the
beginning of the reporting period, plus any purchase of materials made during the reporting period,
less any materials in raw materials inventory on hand at the end of the reporting period.

1.2.3 For paper-based products, the percentage shall be calculated as the total fiber weight (in metric tons)
of raw materials from recycled content divided by the total fiber weight (in metric tons) of all raw
materials for products.

2 The entity shall disclose (2) the percentage of raw materials consumed (in metric tons) derived from renewable

23
resources.

20
2.1 Renewable resources are defined, consistent with the Global Protocol on Packaging Sustainability 2.0, as those
that are composed of biomass from a living source and are replenished at a rate equal to or greater than the
rate of depletion, where:

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2.1.1 For the purposes of this disclosure, renewable resources include materials from virgin and recycled
sources. N
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2.1.2 Biomass is defined as a material of biological origin, excluding materials embedded in geological
formations or transformed to fossilized material and excluding peat. This includes organic material
(both living and dead) from above and below ground, such as trees, crops, grasses, tree litter, algae,
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animals, and waste of biological origin (e.g., manure), consistent with the Global Protocol on
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Packaging Sustainability 2.0.

AT

2.2 The percentage shall be calculated as the total weight (in metric tons) of raw materials from renewable
resources divided by the total weight (in metric tons) of all raw materials for products, where:
PD

2.2.1 The scope of raw materials in the denominator of the percentage calculation includes all inputs that
are processed to be sold as a finished good, including recycled raw materials and virgin raw materials.
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2.2.2 The weight of raw materials may be calculated as the amount of materials in inventory at the
beginning of the reporting period, plus any purchase of materials made during the reporting period,
less any materials in raw materials inventory on hand at the end of the reporting period.

3 The entity shall disclose (3) the percentage of raw materials consumed (in metric tons) that are both recycled content
and renewable resources.

3.1 The entity shall refer to the definitions of recycled content and renewable resources above.

SUSTAINABILITY ACCOUNTING STANDARD | CONTAINERS & PACKAGING | 26

 3.2 The percentage shall be calculated as the total weight (in metric tons) of raw materials from both renewable
resources and recycled content divided by the total weight (in metric tons) of all raw materials for products,
where:

3.2.1 The scope of raw materials in the denominator of the percentage calculation includes all inputs that
are processed to be sold as a finished good, including recycled raw materials and virgin raw materials.

3.2.2 The weight of raw materials may be calculated as the amount of materials in inventory at the
beginning of the reporting period, plus any purchase of materials made during the reporting period,
less any materials in raw materials inventory on hand at the end of the reporting period.

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RT-CP-410a.2. Revenue from products that are reusable, recyclable, and/or
compostable

20
1 The entity shall disclose the amount of revenue from products that are reusable, recyclable, and/or compostable
where:

E
1.1 “Reusable” is defined as a product or packaging that has been conceived and designed to accomplish, within

N
its lifecycle, a certain number of trips, rotations, or uses for the same purpose for which it was conceived,
consistent with definitions in the ISO 18603 Reuse standard.
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1.2 “Recyclable” is defined as a product or packaging that can be diverted from the waste stream through
available processes and programs and can be collected, processed, and returned to use in the form of raw
D

materials or products, consistent with definitions in ISO 18604 Material Recycling standard.
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1.3 “Compostable” is defined as that which undergoes degradation by biological processes during composting to
yield CO2, water, inorganic compounds, and biomass at a rate consistent with other known compostable
AT

materials and that leaves no visible, distinguishable, or toxic residue. Definitions are consistent with definitions
in the ISO 18606 Organic Recycling standard. Compostable plastics are further defined by ASTM Standard
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D6400, 2004, Standard Specification for Compostable Plastics.

2 For products that meet multiple criteria of reusable, recyclable, and/or compostable, the entity shall not account for
the products’ revenue more than once.
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RT-CP-410a.3. Discussion of strategies to reduce the environmental impact of

packaging throughout its lifecycle
1 The entity shall discuss its strategies to reduce the environmental impact of packaging throughout its lifecycle, such
as optimizing packaging weight and volume for a given application or using alternative materials, including those
that are recycled, recyclable, compostable, or degradable.

2 Relevant disclosure may include, but is not limited to, discussion of the following:

SUSTAINABILITY ACCOUNTING STANDARD | CONTAINERS & PACKAGING | 27

 2.1 Implementation of EN 13428 or ISO 18602, which include criteria on minimization of packaging weight and
optimization to the amount needed for safety, hygiene, and consumer acceptance of the packed product

2.2 Implementation of EN 13430 or ISO 18604, which include criteria for recyclable packaging

2.3 Implementation of EN 13432, ISO14855-1:2005, ASTM D6400, or ASTM D6868, which include criteria for
packaging recoverable through biodegradation and composting

2.4 Implementation of ISO 14021, which includes criteria for renewable and recycled material content claims

2.5 Performance on the Global Protocol on Packaging Sustainability 2.0 metrics for Packaging Weight and
Optimization and/or Assessment and Minimization of Substances Hazardous to the Environment

23
3 The entity may discuss its use of Life Cycle Assessment (LCA) analysis in the context of its approach to environmental

20
impact reduction and maximization of product efficiency, including weight reduction and transportation efficiency.

3.1 Improvements to the environmental efficiency of packaging products may be discussed in terms of LCA
functional unit service parameters (i.e., time, extent, and quality of function).

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Supply Chain Management
Topic Summary
Containers and packaging manufacturing utilizes large quantities of raw materials including wood fiber and aluminum.
Sustainable production of these materials is an important supply chain consideration for companies in the industry, as
adverse environmental impacts could increase materials costs and affect the brand value of containers and packaging
companies. In order to mitigate such risks, companies can implement supply chain vetting practices and implement third-
party standards within internal operations and suppliers that certify that the materials they procure were produced in a
sustainable manner. Additionally, such actions can raise brand value and meet customer demand for sustainably produced

23
packaging products, providing access to new markets and growth opportunities.

20
Accounting Metrics

RT-CP-430a.1. Total wood fiber procured, percentage from certified sources

E
1 The entity shall disclose the total weight (in metric tons) of wood-fiber-based raw materials procured during the
reporting period. N
JU
1.1 The scope of raw materials includes all inputs that are processed to be sold as a finished good, including
recycled raw materials, virgin raw materials, and goods that will be consumed directly in the production
process.
D

2 The percentage shall be calculated as the total weight (in metric tons) of its wood-fiber-based raw materials that are
E

certified to a responsible sourcing standard divided by the total weight (in metric tons) of wood-fiber-based raw
AT

materials, where responsible sourcing certifications include those promulgated by the following organizations (or the
equivalent):
PD

2.1 American Tree Farm System (ATFS)

2.2 Forest Stewardship Council (FSC) (i.e., FSC 100% label and FSC Mixed Sources and FSC Recycled labels)
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2.3 Programme for the Endorsement of Forest Certification (PEFC) (i.e., PEFC Certified and PEFC Recycled labels)

2.4 Sustainable Forest Initiative (SFI) (i.e., SFI Chain of Custody and SFI Certified Sourcing labels)

3 The entity may disclose separately the percent of fiber that is certified to each relevant responsible sourcing standard
(e.g., FSC, SFI, PEFC, and ATFS) and relevant standards (e.g., FSC 100% label, FSC Mixed Sources and FSC Recycled
labels, SFI Chain of Custody and SFI Certified Sourcing labels, and PEFC Certified and PEFC Recycled labels).

4 For fiber that is certified to multiple schemes, the entity shall not account for the fiber weight more than once.

SUSTAINABILITY ACCOUNTING STANDARD | CONTAINERS & PACKAGING | 29

RT-CP-430a.2. Total aluminum purchased, percentage from certified sources
1 The entity shall disclose the total weight (in metric tons) of aluminum-based raw materials purchased during the
reporting period.

1.1 The scope of raw materials includes all inputs that are processed to be sold as a finished good, including
recycled raw materials, virgin raw materials, and goods that will be consumed directly in the production
process.

2 The percentage shall be calculated as the total weight (in metric tons) of its aluminum-based raw materials that are
certified to a responsible sourcing standard divided by the total weight of aluminum-based raw materials.

23
3 Responsible sourcing certification includes that promulgated by the Aluminum Stewardship Initiative (ASI) (i.e.,
Performance Standard Version 1 and Chain of Custody Standard Draft 2) or certification to an equivalent standard.

20
4 For aluminum that is certified to multiple schemes, the entity shall not account for the weight more than once.

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N
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sasb.org/contact