The drilling and drilling-support segment comprises companies that drill for oil and natural gas on-shore and off-shore on a contract basis. Oil and gas services companies provide support services, manufacture equipment, or are contract drillers for oil and natural gas exploration and production (E&P) companies. There are separate SASB standards for the (EM-MM) industry. Note: With a few exceptions, most companies do not mine their own ore to manufacture steel and iron products. Many companies in the industry operate on an international scale. Steel production occurs via two primary methods: the Basic Oxygen Furnace (BOF), which uses iron ore as an input, and the Electric Arc Furnace (EAF), which uses scrap steel. The industry also includes metal service centers and other metal merchant wholesalers, which distribute, import, or export ferrous products. Iron and steel foundries, which cast various products, typically purchase iron and steel from other firms. These products include flat-rolled sheets, tin plates, pipes, tubes, and products made of stainless steel, titanium, and high alloy steels.
The steel producers segment consists of companies that produce iron and steel products from their own mills. The Iron & Steel Producers industry consists of steel producers with iron and steel mills and companies with iron and steel foundries. Depending on the specific activities and operations of firms in the aforementioned industries, disclosure topics and accounting metrics associated with the E-Commerce industry standard may also be relevant.
SASB has separate standards for the Multiline and Specialty Retailers & Distributors (CG-MR) Apparel, Accessories & Footwear (CG-AA) and Toys & Sporting Goods (CG-TS) industries. Many consumer goods manufacturers and retailers have incorporated, or are in the process of incorporating, an e-commerce component to their business. Note: The industry scope exclusively applies to “pure-play” e-commerce operations and does not address the manufacturing or brick-and-mortar retail operations of companies. Because of the accessibility of e-commerce sites, the industry is a global marketplace for buyers and sellers. Firms in this industry sell to consumers as well as to other businesses. The E-Commerce industry is composed of firms that provide an online marketplace for other firms or individuals to sell their goods and services, as well as retailers and wholesalers that provide an exclusively web-based platform for consumers to buy goods and services.
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