SASB Index
Sustainability Disclosure Topics & Metrics
Employee Diversity & Inclusion
METRIC | CATEGORY | UNIT OF MEASURE | CODE | Applicable web page |
---|---|---|---|---|
Percentage of gender and racial/ethnic group representation for (1) executive management, (2) non-executive management, (3) professionals, and (4) all other employees*1 |
Quantitative | Percentage (%) | FN-IB-330a.1 |
- *1The entity shall describe its policies and programs for fostering equitable employee representation across its global operations.
Incorporation of Environmental, Social, and Governance Factors in Investment Banking & Brokerage Activities
METRIC | CATEGORY | UNIT OF MEASURE | CODE | Applicable web page |
---|---|---|---|---|
Revenue from (1) underwriting, (2) advisory and (3) securitisation transactions incorporating integration of environmental, social and governance (ESG) factors, by industry |
Quantitative | Presentation currency | FN-IB-410a.1 | |
(1) Number and (2) total value of investments and loans incorporating integration of environmental, social and governance (ESG) factors, by industry |
Quantitative | Number, Presentation currency | FN-IB-410a.2 | |
Description of approach to incorporation of environmental, social and governance (ESG) factors in investment banking and brokerage activities |
Discussion and Analysis | n/a | FN-IB-410a.3 |
Business Ethics
METRIC | CATEGORY | UNIT OF MEASURE | CODE | Applicable web page |
---|---|---|---|---|
Total amount of monetary losses as a result of legal proceedings associated with fraud, insider trading, anti-trust, anti-competitive behaviour, market manipulation, malpractice, or other related financial industry laws or regulations*2 |
Quantitative | Presentation currency | FN-IB-510a.1 | |
Description of whistleblower policies and procedures | Discussion and Analysis | n/a | FN-IB-510a.2 |
- *2The entity shall briefly describe the nature, context, and any corrective actions taken as a result of the monetary losses.
Professional Integrity
METRIC | CATEGORY | UNIT OF MEASURE | CODE | Applicable web page |
---|---|---|---|---|
(1) Number and (2) percentage of covered employees with a record of investment-related investigations, consumer-initiated complaints, private civil litigations, or other regulatory proceedings*3 |
Quantitative | Number, Percentage (%) | FN-IB-510b.1 | |
Number of mediation and arbitration cases associated with professional integrity, including duty of care, by party |
Quantitative | Number | FN-IB-510b.2 | |
Total amount of monetary losses as a result of legal proceedings associated with professional integrity, including duty of care*4 |
Quantitative | Presentation currency | FN-IB-510b.3 | |
Description of approach to ensuring professional integrity, including duty of care |
Discussion and Analysis | n/a | FN-IB-510b.4 |
- *3The entity shall describe how it ensures that covered employees file and update FINRA and SEC forms in a timely manner.
- *4The entity shall briefly describe the nature, context, and any corrective actions taken as a result of the monetary losses.
Systemic Risk Management
METRIC | CATEGORY | UNIT OF MEASURE | CODE | Applicable web page |
---|---|---|---|---|
Global Systemically Important Bank (G-SIB) score, by category*5 |
Quantitative | Basis points (bps) | FN-IB-550a.1 | |
Description of approach to incorporation of results of mandatory and voluntary stress tests into capital adequacy planning, long-term corporate strategy, and other business activities |
Discussion and Analysis | n/a | FN-IB-550a.2 |
- *5The entity shall describe whether the Global Systemically Important Bank (G-SIB) score is calculated by the entity or obtained from regulatory authorities and whether the entity is required to report the underlying data to the regulators.
Employee Incentives & Risk Taking
METRIC | CATEGORY | UNIT OF MEASURE | CODE | Applicable web page |
---|---|---|---|---|
Percentage of total remuneration that is variable for Material Risk Takers (MRTs)*6 |
Quantitative | Percentage (%) | FN-IB-550b.1 | |
Percentage of variable remuneration of Material Risk Takers (MRTs) to which malus or clawback provisions were applied*7 |
Quantitative | Percentage (%) | FN-IB-550b.2 | |
Discussion of policies around supervision, control, and validation of traders' pricing of Level 3 assets and liabilities |
Discussion and Analysis | n/a | FN-IB-550b.3 |
- *6The entity shall discuss its remuneration policies for Material Risk Takers (MRTs).
- *7The entity shall discuss whether its initial ex-ante adjustments were sufficient in risk mitigation.
Activity Metrics
ACTIVITY METRIC | CATEGORY | UNIT OF MEASURE | CODE | Applicable web page |
---|---|---|---|---|
(1) Number and (2) value of (a) underwriting, (b) advisory, and (c) securitisation transactions*8 |
Quantitative | Number, Presentation currency | FN-IB-000.A | |
(1) Number and (2) value of proprietary investments and loans by sector*9 |
Quantitative | Number, Presentation currency | FN-IB-000.B | |
(1) Number and (2) value of market making transactions in (a) fixed income, (b) equity, (c) currency, (d) derivatives, and € commodity products |
Quantitative | Number, Presentation currency | FN-IB-000.C |
- *8For syndicate transactions, the entity shall include only the value for which it was accountable.
- *9The entity shall use the Global Industry Classification Standard (GICS) for classifying investees and borrowers.