S&P Global has reported the information cited in this GRI content index for the period January 1, 2022 to December 31, 2022, with reference to the GRI Standards, including the requirements specified by GRI 1: Foundation 2021. The GRI content index includes our material topics and responsible business imperatives.
| Standard / Disclosure | Location in Report (and/or reason for omission) |
|---|---|
| GRI 2: General Disclosures 2021 | |
| 2-1 Organizational details | |
| 2-2 Entities included in the organization’s sustainability reporting | |
| 2-3 Reporting period, frequency and contact point |
Calendar year, annually |
| 2-4 Restatements of information | There are no restatements of information for prior reporting periods. |
| 2-5 External assurance | About This Report |
| 2-6 Activities, value chain, and other business relationships | |
| 2-7 Employees |
Diversity, Equity and Inclusion 2022 Form 10-K All employee figures are reported as of the end of the reporting period and on the basis of full-time equivalent (FTE). |
| 2-8 Workers who are not employees | Information has not yet been compiled and verified for the combined company. |
| 2-9 Governance structure and composition | |
| 2-10 Nomination and selection of the highest governance body | 2023 Proxy Statement |
| 2-11 Chair of the highest governance body | S&P Global Corporate Governance |
| 2-12 Role of the highest governance body in overseeing the management of impacts | |
| 2-13 Delegation of responsibility for managing impacts | |
| 2-14 Role of the highest governance body in sustainability reporting | S&P Global's Board of Directors, CEO and Operating Committee review our annual Impact, DEI and TCFD Reports. |
| 2-15 Conflicts of interest | |
| 2-16 Communication of critical concerns | 2023 Proxy Statement |
| 2-17 Collective knowledge of the highest governance body | 2023 Proxy Statement |
| 2-18 Evaluation of the performance of the highest governance body | 2023 Proxy Statement |
| 2-19 Remuneration policies | 2023 Proxy Statement |
| 2-20 Process to determine remuneration | |
| 2-21 Annual total compensation ratio | 2023 Proxy Statement |
| 2-22 Statement on sustainable development strategy | From our CEO |
| 2-23 Policy commitments | |
| 2-24 Embedding policy commitments | |
| 2-25 Processes to remediate negative impacts | |
| 2-26 Mechanisms for seeking advice and raising concerns | Code of Business Ethics |
| 2-27 Compliance with laws and regulations | |
| 2-28 Membership associations |
Policy Influence and Transparent Engagement 2022 Trade Association Memberships |
| 2-29 Approach to stakeholder engagement | |
| 2-30 Collective bargaining agreements | |
| GRI 3: Material Topics 2021 | |
| 3-1 Process to determine material topics | Our Material Topics |
| 3-2 List of material topics | Our Material Topics |
| 3-3 Management of material topics | See material topic disclosures below. |
| Standard | Disclosure | Location in Report (and/or reason for omission) |
|---|---|---|
| Business Ethics and Integrity | ||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Business Ethics and Integrity |
| GRI 205: Anti-corruption 2016 | 205-1 Operations assessed for risks related to corruption | S&P Global does not publicly report this information at this time. |
| 205-2 Communication and training about anti-corruption policies and procedures | Business Ethics and Integrity | |
| 205-3 Confirmed incidents of corruption and actions taken | S&P Global defines a corruption incident as one that has been disclosed in its U.S. Securities and Exchange Commission (SEC) public filings. We experienced zero incidents of corruption in 2022. | |
| GRI 206: Anti-competitive Behavior 2016 | 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | 2022 Form 10-K |
| GRI 207: Tax 2019 | 207-1 Approach to tax | Policy Influence and Transparent Engagement |
| 207-2 Tax governance, control, and risk management | Policy Influence and Transparent Engagement | |
| 207-3 Stakeholder engagement and management of concerns related to tax | ||
| 207-4 Country-by-country reporting |
S&P Global publicly reports tax payments where required by law. U.S. tax payments are reported in 2022 Form 10-K |
|
| Data Privacy and Cybersecurity | ||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Data Privacy and Cybersecurity |
| GRI 418: Customer privacy 2016 | 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data | Data Privacy and Cybersecurity |
| Diversity, Equity and Inclusion | ||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | |
| GRI 202: Market Presence 2016 | 202-1 Ratios of standard entry level wage by gender compared to local minimum wage | We reward our people commensurate with external market/comparators, which is above the minimum wage and regulatory minimums. |
| 202-2 Proportion of senior management hired from the local community | Information has not yet been compiled and verified for the combined company. | |
| GRI 405: Diversity and Equal Opportunity 2016 | 405-1 Diversity of governance bodies and employees | |
| 405-2 Ratio of basic salary and remuneration of women to men | Diversity, Equity and Inclusion | |
| Talent Attraction and Development | ||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | |
| GRI 401: Employment 2016 | 401-1 New employee hires and employee turnover | Talent Attraction and Development |
| 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees | ||
| 401-3 Parental leave | ||
| GRI 404: Training and Education 2016 |
404-1 Average hours oftraining per year per employee
|
Talent Attraction and Development |
| 404-2 Programs for upgrading employee skills and transition assistance programs | Talent Attraction and Development | |
| 404-3 Percentage of employees receiving regular performance and career development reviews | Talent Attraction and Development | |
| Energy and Climate Change | ||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | |
| GRI 305: Energy 2016 | 302-1 Energy consumptionwithin the organization | Energy and Climate Change |
| 302-2 Energy consumption outside of the organization | Information has not yet been compiled and verified for the combined company. | |
| 302-3 Energy intensity | Information has not yet been compiled and verified for the combined company. | |
| 302-4 Reduction of energy consumption | Energy and Climate Change |
|
| 302-5 Reductions in energy requirements of products and services | Energy and Climate Change | |
| GRI 305: Emissions 2016 | 305-1 Direct (Scope 1) GHG Emissions | Energy and Climate Change |
| 305-2 Indirect (Scope 2) GHG emissions | Energy and Climate Change | |
| 305-3 Other indirect (Scope 3) GHG emissions | Energy and Climate Change | |
| 305-4 GHG emissions intensity | Energy and Climate Change | |
| 305-5 Reduction of GHG emissions | ||
| GRI 308: Supplier Environmental Assessment 2016 | 308-1 New suppliers that were screened using environmental criteria | Information has not yet been compiled and verified for the combined company. |
| 308-2 Negative environmental impacts in the supply chain and actions taken | Information has not yet been compiled and verified for the combined company. | |
| Biodiversity and Natural Capital | ||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Biodiversity and Natural Capital |
| GRI 303: Water and Effluents 2018 | 303-1 Interactions with water as a shared resource | Biodiversity and Natural Capital |
| 303-2 Management of waterdischarge-related impacts | N/A | |
| Disclosure 303-3 Water withdrawal | N/A | |
| Disclosure 303-4 Water discharge | N/A | |
| Disclosure 303-5 Water consumption | Biodiversity and Natural Capital | |
| GRI 306: Waste 2020 | 306-1 Waste generation and significant waste-related impacts | N/A |
| 306-2 Management of significant waste-related impacts | N/A | |
| 306-3 Waste generated | Biodiversity and Natural Capital | |
| 306-4 Waste diverted from disposal | Biodiversity and Natural Capital | |
| 306-5 Waste directed to disposal | Biodiversity and Natural Capital | |
| Sustainability Products and Data | ||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Products and Data |
| Innovation and Technology | ||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Innovation and Technology |
| Standard | Disclosure | Location in Report (and/or reason for omission) |
|---|---|---|
| Policy Influence and Transparent Engagement | ||
| GRI 415: Public Policy 2016 | 415-1 Political contributions | Policy Influence and Transparent Engagement |
| Human Rights | ||
| GRI 414: Suppler Social Assessment 2016 | 414-1 New suppliers that were screened using social criteria | Information has not yet been compiled and verified for the combined company. |
| 414-2 Negative social impacts in the supply chain and actions taken | N/A | |
| Employee Health, Safety and Wellbeing | ||
| GRI 403: Occupational Health and Safety 2018 | 403-1 Occupational health and safety management system | Employee Health, Safety and Wellbeing |
| 403-2 Hazard identification, risk assessment, and incident investigation | Employee Health, Safety and Wellbeing | |
| 403-3 Occupational health services | Employee Health, Safety and Wellbeing | |
| 403-5 Worker training on occupational health and safety | Employee Health, Safety and Wellbeing | |
| 403-6 Promotion of worker health | Employee Health, Safety and Wellbeing | |
| 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Employee Health, Safety and Wellbeing | |
| 403-8 Workers covered by an occupational health and safety management system | Employee Health, Safety and Wellbeing | |
| 403-9 Work-related injuries | Employee Health, Safety and Wellbeing | |
| 403-10 Work-related ill health | Information has not yet been compiled and verified for the combined company. | |
