Indicators for Airlines Sector

Airlines

Large international passenger airline companies engaged in providing scheduled and non-
scheduled air transportation services on domestic and international routes.

Typical Source Indicator

Annual Report Multiple

ESG/CSR/Sustainability Report Multiple

Anti-Discrimination Policy S.1.2 Discrimination Policy

Anti-Trust Policy G.1.2.1 Business Ethics Programme

Bribery & Corruption Policy G.1.1 Bribery & Corruption Policy

G.1.1.1 Bribery & Corruption
Programmes
G.3.1 Political Involvement Policy

BS8800 certification S.1.6.4 Health & Safety Certifications

Business Ethics Policy G.1.2.1 Business Ethics Programme

CDP Climate Change Report E.1.10 Carbon Intensity Trend

E.1.6.1 GHG Risk Management
 E.1.7.0 GHG Reduction Programme
E.1.7.1 Green Logistics Programmes
E.1.9 Carbon Intensity

Code of Conduct/Ethics G.1.1 Bribery & Corruption Policy

G.1.2 Whistleblower Programmes
G.1.2.1 Business Ethics Programme
G.3.1 Political Involvement Policy
S.1.1 Freedom of Association Policy
S.1.1.1 Working Hours Policy
S.1.2 Discrimination Policy

Conflict of Interest Policy G.1.1 Bribery & Corruption Policy

G.1.2.1 Business Ethics Programme

Crisis Management Plan E.1.3.1 Emergency Response Programme

Cybersecurity Internal or External Audit S.3.1.3.3 Cybersecurity Programme

Reports

Data Privacy & Security Policy S.3.1.3 Data Privacy & Security Policy
S.3.1.3.1 Data Privacy Programme

Data Protection Policy S.3.1.3 Data Privacy & Security Policy

Description of company's Ethics Hotline G.1.2 Whistleblower Programmes

Diversity & Inclusion Policy S.1.2 Discrimination Policy

 S.1.3 Diversity Programmes

Diversity Employee Training Records S.1.3 Diversity Programmes

Diversity, Equity & Inclusion (DEI) Report S.1.3 Diversity Programmes

Document describing company's Average S.3.1.8 Service Delays

Service Delays

Document describing company's Bribery & G.1.1.1 Bribery & Corruption

Corruption programme Programmes

Document describing company's Business G.1.2.1 Business Ethics Programme

Ethics programme

Document describing company's S.3.1.3.3 Cybersecurity Programme

Cybersecurity initiatives

Document describing company's Diversity S.1.3 Diversity Programmes

Initiatives

Document describing company's Emergency E.1.3.1 Emergency Response Programme

Response programme

Document describing company's GHG E.1.7.0 GHG Reduction Programme

Reduction initiatives E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous S.1.6.2.1 Health and Safety Management
Waste Management initiatives System

Document describing company's Health & S.1.6.2.1 Health and Safety Management
Safety Management System programme System

Document describing company's Human S.1.5.2 Human Capital Development

Capital Development initiatives

Document describing company's Non-GHG E.1.3.3 Non-GHG Air Emissions

Air Emissions initiatives Programmes
E.1.6.1 GHG Risk Management

Document describing company's Product and S.3.1.9.1 Product and Service Safety
Service Safety programme Programme

Document describing company's reports on G.1.2 Whistleblower Programmes

training sessions and proof of frequency for
employees

Document describing company's Risk S.3.1.3.1 Data Privacy Programme

Management Process

Document describing company's Solid Waste E.1.2.6.1 Solid Waste Management

Management initiatives

Document describing company's G.1.2 Whistleblower Programmes

Whistleblower Programme
Document describing number and type of G.1.2 Whistleblower Programmes
whistleblower complaints received

Document disclosing company's employee S.1.5 Employee Turnover Rate

turnover rate

Document disclosing company's percentage S.1.5.1 Percentage of Temporary Workers

of temporary workers

Document Disclosing Privacy Awareness S.3.1.3.1 Data Privacy Programme

EHS Policy E.1.1 Environmental Policy

E.1.3.1 Emergency Response Programme

EMAS (EU Eco-Management & Audit E.1.2 Environmental Management System

Scheme) E.1.3 EMS Certification

Emergency Response Training description E.1.3.1 Emergency Response Programme

and frequency for employees

Emergency Response/Preparedness Policy E.1.3.1 Emergency Response Programme

Employee Manual S.1.3 Diversity Programmes

Employee Training Records S.1.6.1 Employee Training

Enterprise Risk Management Policy E.1.3.1 Emergency Response Programme

Environmental Policy E.1.1 Environmental Policy

E.1.3.1 Emergency Response Programme

Equal Opportunities Policy S.1.2 Discrimination Policy

Ethics Committee Charter or equivalent G.1.1.1 Bribery & Corruption

Programmes

Form 10-K E.1.6 Scope of GHG Reporting

E.1.6.1 GHG Risk Management
E.1.7.0 GHG Reduction Programme
S.1.4 Collective Bargaining Agreements
S.1.5 Employee Turnover Rate
S.1.5.2 Human Capital Development

Form 20-F E.1.6 Scope of GHG Reporting

E.1.6.1 GHG Risk Management
E.1.7.0 GHG Reduction Programme
S.1.4 Collective Bargaining Agreements
S.1.5 Employee Turnover Rate
S.1.5.2 Human Capital Development

Formal Bribery & Corruption Risk G.1.1.1 Bribery & Corruption

Assessments Programmes

Formal Business Ethics Risk Assessments G.1.2.1 Business Ethics Programme

Freedom of Association Policy S.1.1 Freedom of Association Policy

GB/T 24001 E.1.2 Environmental Management System

E.1.3 EMS Certification

GOST R 54934-2012 certification S.1.6.4 Health & Safety Certifications

Health & Safety Policy S.1.6.2.1 Health and Safety Management

System

Human Capital Committee Charter S.1.3 Diversity Programmes

Human Rights Policy S.1.1 Freedom of Association Policy

S.1.1.1 Working Hours Policy

Industry-specific certifications (e.g. IOSA, S.3.2.1 QMS Certifications

ISAS 9001, FSSC 22000, ISO/TS, IATF,
GB/T 1900, etc.)

Injuries & Fatalities Report S.1.6.2.1 Health and Safety Management

System

Insider Trading Compliance Policy G.1.2.1 Business Ethics Programme

Internal or External Diversity Audit Reports S.1.3 Diversity Programmes

Internal or External Health & Safety Audit S.1.6.2.1 Health and Safety Management
Reports System

ISO 14001 Certification E.1.2 Environmental Management System

E.1.3 EMS Certification
E.1.3.1 Emergency Response Programme
S.1.6.2.1 Health and Safety Management
System

ISO 22000 Certification or other GFSI- S.3.1.9.1 Product and Service Safety
recognized certifications (or industry Programme
equivalent)

ISO 22301 Certification E.1.3.1 Emergency Response Programme

ISO 37001 Certification G.1.1.1 Bribery & Corruption

Programmes

ISO 45001 certification S.1.6.4 Health & Safety Certifications

ISO/IEC 27001 certification (or equivalent) S.3.1.3.3 Cybersecurity Programme

Labour Rights Policy S.1.1 Freedom of Association Policy

NIST certification S.3.1.3.3 Cybersecurity Programme

Non-Retaliation Policy G.1.2 Whistleblower Programmes

OHSAS 18001 certification S.1.6.4 Health & Safety Certifications

OSHA certification S.1.6.4 Health & Safety Certifications

Political Activities and Public Policy G.3.1 Political Involvement Policy

Engagement Policy

Political Involvement Statement G.3.1 Political Involvement Policy

Privacy Notice S.3.1.3 Data Privacy & Security Policy

Privacy Statement S.3.1.3 Data Privacy & Security Policy

Public Disclosure on Employee Fatality Rate S.1.6.6 Employee Fatality Rate

QMS external certification documents S.3.2.1 QMS Certifications

RC 14001 certification S.1.6.2.1 Health and Safety Management

System

RCMS certification S.1.6.2.1 Health and Safety Management

System

SASB Disclosures E.1.6 Scope of GHG Reporting

E.1.6.1 GHG Risk Management
 E.1.7.0 GHG Reduction Programme

Scope 1 and Scope 2 emissions (in Metric E.1.9 Carbon Intensity

tons of carbon dioxide equivalent) and annual
revenue (in USD million) for the baseline
year

Scope 1 and Scope 2 emissions (in Metric E.1.10 Carbon Intensity Trend
tons of carbon dioxide equivalent) and annual
revenue (in USD million) for the baseline
year and the three preceding years

Sector-Specific Disclosure Modules (if E.1.6 Scope of GHG Reporting

applicable) E.1.6.1 GHG Risk Management
E.1.7.0 GHG Reduction Programme

Security Audit or Vulnerability Assessment S.3.1.3.3 Cybersecurity Programme

for Cybersecurity

Security Systems S.3.1.3.1 Data Privacy Programme

Solid Waste Management Policy E.1.2.6.1 Solid Waste Management

Sustainability Disclosure Standards E.1.3.3 Non-GHG Air Emissions

Programmes
E.1.6 Scope of GHG Reporting
E.1.6.1 GHG Risk Management
E.1.7.0 GHG Reduction Programme
S.1.5.2 Human Capital Development
S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy S.1.1 Freedom of Association Policy
S.1.1.1 Working Hours Policy

TCFD Report Disclosure E.1.6 Scope of GHG Reporting

E.1.6.1 GHG Risk Management
E.1.7.0 GHG Reduction Programme

Training Records on Cybersecurity S.3.1.3.3 Cybersecurity Programme

Whistleblower Policy G.1.2 Whistleblower Programmes