WASTE MANAGEMENT · 2020-07-03 · The Waste Management industry includes companies that collect, store, dispose of, recycle, or treat various forms of waste from residential, commercial,

SUSTAINABILITY ACCOUNTING STANDARD

INFRASTRUCTURE SECTOR

copy 2016 SASBtrade

Sustainable Industry Classification Systemtrade (SICStrade) IF0201

Prepared by the

Sustainability Accounting Standards Boardreg

March 2016

Provisional Standard

wwwsasborg

WASTE MANAGEMENTSustainability Accounting Standard

copy 2016 SASBtrade SUSTAINABILITY ACCOUNTING STANDARD | WASTE MANAGEMENT

SUSTAINABILITY ACCOUNTING STANDARDS BOARD

1045 Sansome Street Suite 450

San Francisco CA 94111

4158309220

infosasborg

wwwsasborg

The information text and graphics in this publication (the ldquoContentrdquo) is owned by Sustainability Accounting Standards Board All rights reserved You may use the Content only for non-commercial informational or scholarly use provided that you keep intact all copyright and other proprietary notices related to the Content and that you make no modifications to the Content The Content may not be otherwise disseminated distributed republished reproduced or modified without the prior written permission of Sustainability Accounting Standards Board To request permission please contact us at infosasborg

About SASB

The Sustainability Accounting Standards Board (SASB) provides sustainability accounting standards for use by

publicly-listed corporations in the US in disclosing material sustainability information for the benefit of investors

and the public SASB standards are designed for disclosure in mandatory filings to the Securities and Exchange

Commission (SEC) such as the Form 10-K and 20-F SASB is an independent 501(c)3 non-profit organization

Through 2016 SASB is developing standards for 79 industries in 10 sectors

SUSTAINABILITY ACCOUNTING STANDARD | WASTE MANAGEMENT

Table of Contents

Introduction 1

Purpose amp Structure 1

Industry Description 1

Guidance for Disclosure of Sustainability Topics in SEC filings 2

Guidance on Accounting of Sustainability Topics 4

Users of the SASB Standards 5

Scope of Disclosure 5

Reporting Format 5

Timing 7

Limitations 7

Forward Looking Statements 7

Sustainability Disclosure Topics amp Accounting Metrics 9

Greenhouse Gas Emissions 11

Air Quality 16

Fleet Fuel Management 19

Management of Leachate amp Hazardous Waste 21

Workforce Health amp Safety 23

Labor Relations 26

Recycling amp Resource Recovery 27

SUSTAINABILITY ACCOUNTING STANDARD | W A S T E M A N A G E M E N T | 1 copy SASB 2016 TM

INTRODUCTION

Purpose amp Structure

This document contains the SASB Sustainability Accounting Standard (SASB Standard) for the Waste Management

industry

SASB Sustainability Accounting Standards are comprised of (1) disclosure guidance and (2) accounting

standards on sustainability topics for use by US and foreign public companies in their annual filings (Form 10-

K or 20-F) with the US Securities and Exchange Commission (SEC) To the extent relevant SASB Standards may

also be applicable to other periodic mandatory filings with the SEC such as the Form 10-Q Form S-1 and Form

SASB Standards identify sustainability topics at an industry level which may constitute material informationmdash

depending on a companyrsquos specific operating contextmdashfor a company within that industry SASB Standards are

intended to provide guidance to company management which is ultimately responsible for determining which

information is material and should therefore be included in its Form 10-K or 20-F and other periodic SEC filings

SASB Standards provide companies with standardized sustainability metrics designed to communicate performance

on industry level sustainability topics When making disclosure on sustainability topics companies can use SASB

Standards to help ensure that disclosure is standardized and therefore decision-useful relevant comparable and

complete

SASB Standards are intended to constitute ldquosuitable criteriardquo as defined by AT 10123 - 321 and referenced in AT

7012 as having the following attributes

bull ObjectivitymdashCriteria should be free from bias

bull MeasurabilitymdashCriteria should permit reasonably consistent measurements qualitative or quantitative

of subject matter

bull CompletenessmdashCriteria should be sufficiently complete so that those relevant factors that would alter

a conclusion about subject matter are not omitted

bull RelevancemdashCriteria should be relevant to the subject matter

Industry Description

The Waste Management industry includes companies that collect store dispose of recycle or treat various forms

of waste from residential commercial and industrial clients Types of waste include municipal solid waste

hazardous waste recyclable materials and compostable or organic materials Certain industry players also provide

environmental engineering and consulting services mostly to large industrial clients Major companies are vertically

integrated providing a range of services from collection to landfilling to recycling while others provide specialized

1 httppcaobusorgStandardsAttestationPagesAT101aspxat_101_fn7 2 httppcaobusorgStandardsAttestationPagesAT701aspx

services such as treating medical and industrial wastes Most US-listed companies in the industry operate

exclusively within the US while some companies have broadened their activities internationally

Guidance for Disclosure of Sustainability Topics in SEC Filings

1 Industry-Level Sustainability Topics

For the Waste Management industry SASB has identified the following sustainability disclosure topics

bull Greenhouse Gas Emissions

bull Air Quality

bull Fleet Fuel Management

bull Management of Leachate amp Hazardous

bull Workforce Health amp Safety

bull Labor Relations

bull Recycling amp Resource Recovery

2 Company-Level Determination and Disclosure of Material Sustainability Topics

Sustainability disclosures are governed by the same laws and regulations that govern disclosures by securities issuers

generally According to the US Supreme Court a fact is material if in the event such fact is omitted from a

particular disclosure there is ldquoa substantial likelihood that the disclosure of the omitted fact would have been

viewed by the reasonable investor as having significantly altered the lsquototal mixrsquo of the information made

availablerdquo34

SASB has attempted to identify those sustainability topics that are reasonably likely to have a material effect on the

financial condition or operating performance of companies within each SICS industry SASB recognizes however

that each company is ultimately responsible for determining what information should be disclosed within the

context of Regulation S-K and other guidance

Regulation S-K which sets forth certain disclosure requirements associated with Form 10-K and other SEC filings

requires companies among other things to describe in the Managementrsquos Discussion and Analysis of Financial

Condition and Results of Operations (MDampA) section of Form 10-K ldquoany known trends or uncertainties that have

had or that the registrant reasonably expects will have a material favorable or unfavorable impact on net sales or

revenues or income from continuing operations If the registrant knows of events that will cause a material change

in the relationship between costs and revenues (such as known future increases in costs of labor or materials or price

increases or inventory adjustments) the change in the relationship shall be disclosedrdquo

Furthermore Instructions to Item 303 state that the MDampA ldquoshall focus specifically on material events and

uncertainties known to management that would cause reported financial information not to be necessarily

indicative of future operating results or of future financial conditionrdquo2

3 TSC Industries v Northway Inc 426 US 438 (1976) 4 CFR 229303(Item 303)(a)(3)(ii)

The SEC has provided guidance for companies to use in determining whether a trend or uncertainty should be

disclosed The two-part assessment prescribed by the SEC based on probability and magnitude can be applied to

the topics included within this standard

bull First a company is not required to make disclosure about a known trend or uncertainty if its

management determines that such trend or uncertainty is not reasonably likely to occur

bull Second if a companyrsquos management cannot make a reasonable determination of the likelihood of an

event or uncertainty then disclosure is required unless management determines that a material effect

on the registrantrsquos financial condition or results of operation is not reasonably likely to occur

3 Sustainability Accounting Standard Disclosures in Form 10-K

a Managementrsquos Discussion and Analysis

For purposes of comparability and usability companies should consider making disclosure on

sustainability topics in the MDampA in a sub-section titled ldquoSustainability Accounting Standards Disclosuresrdquo5

b Other Relevant Sections of Form 10-K

In addition to the MDampA section it may be relevant for companies to disclose sustainability information in

other sections of Form 10-K including but not limited to

bull Description of businessmdashItem 101 of Regulation S-K requires a company to provide a description of

its business and its subsidiaries Item 101(c)(1)(xii) expressly requires disclosure regarding certain costs

of complying with environmental laws

Appropriate disclosure also shall be made as to the material effects that compliance with Federal State and local

provisions which have been enacted or adopted regulating the discharge of materials into the environment or

otherwise relating to the protection of the environment may have upon the capital expenditures earnings and

competitive position of the registrant and its subsidiaries

bull Legal proceedingsmdashItem 103 of Regulation S-K requires companies to describe briefly any material

pending or contemplated legal proceedings Instructions to Item 103 provide specific disclosure

requirements for administrative or judicial proceedings arising from laws and regulations that target

discharge of materials into the environment or that are primarily for the purpose of protecting the

environment

bull Risk factorsmdashItem 503(c) of Regulation S-K requires filing companies to provide a discussion of the

most significant factors that make an investment in the registrant speculative or risky clearly stating

the risk and specifying how a particular risk affects the particular filing company

5 SEC [Release Nos 33-8056 34-45321 FR-61] Commission Statement about Managementrsquos Discussion and Analysis of Financial Condition and Results of Operations ldquoWe also want to remind registrants that disclosure must be both useful and understandable That is management should provide the most relevant information and provide it using language and formats that investors can be expected to understand Registrants should be aware also that investors will often find information relating to a particular matter more meaningful if it is disclosed in a single location rather than presented in a fragmented manner throughout the filingrdquo

c Rule 12b-20

Securities Act Rule 408 and Exchange Act Rule 12b-20 require a registrant to disclose in addition to the

information expressly required by law or regulation ldquosuch further material information if any as may be

necessary to make the required statements in light of the circumstances under which they are made not

misleadingrdquo

More detailed guidance on disclosure of material sustainability topics can be found in the SASB Conceptual

Framework available for download via httpwwwsasborgapproachconceptual-framework

Guidance on Accounting for Sustainability Topics

For each sustainability topic included in the Waste Management industry Sustainability Accounting Standard SASB

identifies accounting metrics

SASB recommends that each company consider using these sustainability accounting metrics when preparing

disclosures on the sustainability topics identified herein

As appropriatemdashand consistent with Rule 12b-206mdashwhen disclosing a sustainability topic identified by this

Standard companies should consider including a narrative description of any material factors necessary to ensure

completeness accuracy and comparability of the data reported Where not addressed by the specific accounting

metrics but relevant the registrant should discuss the following related to the topic

bull The registrantrsquos strategic approach to managing performance on material sustainability issues

bull The registrantrsquos relative performance with respect to its peers

bull The degree of control the registrant has

bull Any measures the registrant has undertaken or plans to undertake to improve performance

bull Data for the registrantrsquos last three completed fiscal years (when available)

SASB recommends that registrants use SASB Standards specific to their primary industry as identified in the

Sustainable Industry Classification System (SICStrade) If a registrant generates significant revenue from multiple

industries SASB recommends that it also consider sustainability topics that SASB has identified for those industries

and disclose the associated SASB accounting metrics

In disclosing to SASB Standards it is expected that registrants disclose with the same level of rigor accuracy and

responsibility as they apply to all other information contained in their SEC filings

6 SEC Rule 12b-20 ldquoIn addition to the information expressly required to be included in a statement or report there shall be added such further material information if any as may be necessary to make the required statements in the light of the circumstances under which they are made not misleadingrdquo

Users of the SASB Standards

The SASB Standards are intended to provide guidance for companies that engage in public offerings of securities

registered under the Securities Act of 1933 (the Securities Act) and those that issue securities registered under the

Securities Exchange Act of 1934 (the Exchange Act)7 for use in SEC filings including without limitation annual

reports on Form 10-K (Form 20-F for foreign issuers) quarterly reports on Form 10-Q current reports on Form 8-K

and registration statements on Forms S-1 and S-3 Disclosure with respect to the SASB Standards is not required or

endorsed by the SEC or other entities governing financial reporting such as FASB GASB or IASB

Scope of Disclosure

Unless otherwise specified SASB recommends

bull That a registrant disclose on sustainability issues and metrics for itself and for entities that are

consolidated for financial reporting purposes as defined by accounting principles generally accepted in

the United States for consistency with other accompanying information within SEC filings8

bull That for consolidated entities disclosures be made and accounting metrics calculated for the whole

entity regardless of the size of the minority interest and

bull That information from unconsolidated entities not be included in the computation of SASB

accounting metrics A registrant should disclose however information about unconsolidated entities

to the extent that the registrant considers the information necessary for investors to understand the

effect of sustainability topics on the companyrsquos financial condition or operating performance

(typically this disclosure would be limited to risks and opportunities associated with these entities)

Reporting Format

Use of Financial Data

In instances where accounting metrics activity metrics and technical protocols in this standard incorporate

financial data (eg revenues cost of sales expenses recorded and disclosed for fines etc) such financial data shall

be prepared in accordance with the accounting principles generally accepted in the United States of America (ldquoUS

GAAPrdquo) and be consistent with the corresponding financial data reported within the registrantrsquos SEC filings Should

accounting metrics activity metrics and technical protocols in this standard incorporate disclosure of financial data

that is not prepared in accordance with US GAAP the registrant shall disclose such information in accordance with

the SEC Regulation G

7 Registration under the Securities Exchange Act of 1934 is required (1) for securities to be listed on a national securities exchange such as the New York Stock Exchange the NYSE Amex and the NASDAQ Stock Market or (2) if (A) the securities are equity securities and are held by more than 2000 persons (or 500 persons who are not accredited investors) and (B) the company has more than $10 million in assets 8 See US GAAP consolidation rules (Section 810)

Activity Metrics and Normalization

SASB recognizes that normalizing accounting metrics is important for the analysis of SASB disclosures

SASB recommends that a registrant disclose any basic business data that may assist in the accurate evaluation and

comparability of disclosure to the extent that they are not already disclosed in the Form 10-K (eg revenue

EBITDA etc)

Such datamdashtermed ldquoactivity metricsrdquomdashmay include high-level business data such as total number of employees

quantity of products produced or services provided number of facilities or number of customers It may also

include industry-specific data such as plant capacity utilization (eg for specialty chemical companies) number of

transactions (eg for Internet media and services companies) hospital bed days (eg for health care delivery

companies) or proven and probable reserves (eg for oil and gas exploration and production companies)

Activity metrics disclosed should

bull Convey contextual information that would not otherwise be apparent from SASB accounting metrics

bull Be deemed generally useful for an investor relying on SASB accounting metrics in performing their

own calculations and creating their own ratios

bull Be explained and consistently disclosed from period to period to the extent they continue to be

relevant However a decision to make a voluntary disclosure in one period does not obligate a

continuation of that disclosure if it is no longer relevant or if a better metric becomes available9

Where relevant SASB recommends specific activity metrics thatmdashat a minimummdashshould accompany SASB

accounting metric disclosures

ACTIVITY METRIC CATEGORY UNIT OF

MEASURE CODE

Number of customers by category (1) municipal (2) commercial (3) industrial (4) residential and (5) other10 Quantitative Number IF0201-A

Vehicle fleet size Quantitative Number IF0201-B

Number of (1) landfills (2) transfer stations (3) recycling centers (4) composting centers (5) incinerators and (6) all other facilities11

Quantitative Number IF0201-C

Amount of materials managed by customer category (1) municipal (2) commercial (3) industrial (4) residential and (5) other12

Quantitative Metric tons (t) IF0201-D

9 Improving Business Reporting Insights into Enhancing Voluntary Disclosures FASB Business Reporting Research Project January 29 2001 10 Note to IF0201-AmdashThe scope of ldquoresidentialrdquo shall only include those residential customers that have direct contracts with the registrant For the purposes of this disclosure residential customers serviced through contracts with a municipality shall be considered in the ldquomunicipalrdquo category 11 Note to IF0201-CmdashLandfills include landfills that are active and landfills owned by the company that are closed The scope of ldquoall other facilitiesldquo excludes corporate offices 12 Note to IF0201-DmdashldquoManagedrdquo is defined as the handling of discarded materials whether those materials are treated or not The scope of ldquoresidentialrdquo shall only include those residential customers that have direct contracts with the registrant For the purposes of this disclosure residential customers serviced through contracts with a municipality shall be considered in the ldquomunicipalrdquo category

Units of Measure

Unless specified disclosures should be reported in International System of Units (SI units)

Uncertainty

SASB recognizes that there may be inherent uncertainty when disclosing certain sustainability data and information

This may be related to variables such as the reliance on data from third-party reporting systems and technologies

or the unpredictable nature of climate events Where uncertainty around a particular disclosure exists SASB

recommends that the registrant should consider discussing its nature and likelihood

Estimates

SASB recognizes that scientifically based estimates such as the reliance on certain conversion factors or the

exclusion of de minimis values may occur for certain quantitative disclosures Where appropriate SASB does not

discourage the use of such estimates When using an estimate for a particular disclosure SASB expects that the

registrant discuss its nature and substantiate its basis

Timing

Unless otherwise specified disclosure shall be for the registrantrsquos fiscal year

Limitations

There is no guarantee that SASB Standards address all sustainability impacts or opportunities associated with a

sector industry or company and therefore a company must determine for itself the topicsmdashsustainability-related

or otherwisemdashthat warrant discussion in its SEC filings

Disclosure under SASB Standards is voluntary It is not intended to replace any legal or regulatory requirements that

may be applicable to user operations Where such laws or regulations address legal or regulatory topics disclosure

under SASB Standards is not meant to supersede those requirements Disclosure according to SASB Standards shall

not be construed as demonstration of compliance with any law regulation or other requirement

SASB Standards are intended to be aligned with the principles of materiality enforced by the SEC However SASB is

not affiliated with or endorsed by the SEC or other entities governing financial reporting such as FASB GASB or

Forward-looking Statements

Disclosures on sustainability topics can involve discussion of future trends and uncertainties related to the

registrantrsquos operations and financial condition including those influenced by external variables (eg environmental

social regulatory and political) Companies making such disclosures should familiarize themselves with the safe

harbor provisions of Section 27A of the Securities Act and Section 21E of the Exchange Act which preclude civil

liability for material misstatements or omissions in such statements if the registrant takes certain steps including

among other things identifying the disclosure as ldquoforward-lookingrdquo and accompanying such disclosure with

ldquomeaningful cautionary statements identifying important factors that could cause actual results to differ materially

from those in the forward-looking statementsrdquo

The following sections contain the disclosure guidance associated with each accounting metric such as guidance on

definitions scope accounting compilation and presentation

The term ldquoshallrdquo is used throughout this document to indicate those elements that reflect requirements of the

Standard The terms ldquoshouldrdquo and ldquomayrdquo are used to indicate guidance which although not required provides a

recommended means of disclosure

Table 1 Sustainability Disclosure Topics amp Accounting Metrics

TOPIC ACCOUNTING METRIC CATEGORY UNIT OF

MEASURE

Greenhouse Gas Emissions

(1) Gross global Scope 1 emissions (2) percentage covered under emissions-limiting regulation and (3) percentage covered under emissions-reporting regulation

Quantitative Metric tons (t) CO2-e Percentage ()

IF0201-01

Total landfill gas generated percentage flared percentage used for energy

Quantitative

Million British Thermal Units (MMBtu) Percentage ()

IF0201-02

Description of long-term and short-term strategy or plan to manage Scope 1 emissions emission-reduction targets and an analysis of performance against those targets

Discussion and Analysis na IF0201-03

Air Quality

Air emissions of the following pollutants NOx (excluding N2O) SOx non-methane volatile organic compounds (NMVOCs) and hazardous air pollutants (HAPs)

Quantitative Metric tons (t) IF0201-04

Number of facilities in or near areas of dense population Quantitative Number IF0201-05

Number of incidents of non-compliance associated with air emissions

Quantitative Number IF0201-06

Fleet Fuel Management

Fleet fuel consumed percentage renewable Quantitative Gigajoules Percentage ()

IF0201-07

Percentage of alternative energy vehicles in fleet Quantitative Percentage () IF0201-08

Management of Leachate amp Hazardous Waste

Total Toxic Release Inventory (TRI) releases percentage released to water

Quantitative Metric tons (t) Percentage () IF0201-09

Number of corrective actions implemented for landfill releases Quantitative Number IF0201-10

Number of incidents of non-compliance associated with environmental impacts

SUSTAINABILITY ACCOUNTING STANDARD | W A S T E M A N A G E M E N T | 1 0 copy SASB 2016 TM

Table 1 Sustainability Disclosure Topics amp Accounting Metrics (cont)

ACCOUNTING METRIC CATEGORY UNIT OF

MEASURE

Workforce Health amp Safety

(1) Total recordable injury rate (TRIR) (2) fatality rate and (3) near miss frequency rate (NMFR) for (a) direct employees and (b) contract employees

Quantitative Rate IF0201-12

Safety Measurement System BASIC percentiles for (1) Unsafe Driving (2) Hours-of-Service Compliance (3) Driver Fitness (4) Controlled SubstancesAlcohol (5) Vehicle Maintenance and (6) Hazardous Materials Compliance

Quantitative Percentile () IF0201-13

Number of vehicle accidents and incidents Quantitative Number IF0201-14

Labor Relations

Percentage of active workforce covered under collective bargaining agreements Quantitative Percentage () IF0201-15

Number and duration of strikes and lockouts13 Quantitative Number Days IF0201-16

Recycling amp Resource Recovery

Amount of waste incinerated percentage hazardous percentage used for energy recovery Quantitative

Metric tons (t) Percentage () IF0201-17

Percentage of customers receiving (1) recycling and (2) composting services by customer type

Quantitative Percentage () IF0201-18

Amount of material (1) recycled and (2) composted Quantitative Metric tons (t) IF0201-19

Amount of electronic waste collected percentage recovered through recycling

Quantitative Metric tons (t) Percentage ()

IF0201-20

13 Note to IF0201-16mdashThe registrant shall describe the reason for each work stoppage (as stated by labor) the impact on production and any corrective actions taken as a result

Description

Landfill gas (LFG) is a significant anthropogenic contributor to global greenhouse gas (GHG) emissions because it

contains highly potent methane whose emissions are limited by federal regulations Given its potency federal

regulations limit LFG emissions Many states also mandate monitoring and collection of LFG including California

under its Assembly Bill 32 LFG emissions can be reduced through a variety of control technologies that require

significant capital expenditure LFG-collection-efficiency improvements LFG-control devices and increased

methane oxidization Methane collected through LFG capture systems can be combusted in a flare an engine or a

turbine to dramatically reduce the overall toxicity and potency of raw LFG LFG capture is particularly important for

owners and operators of large landfills that have been the target of regulation LFG emissions pose a regulatory risk

for the industry with potential impacts on operational costs and capital expenditures There is also the potential for

revenue generation through the sale of natural gas and the ability to lower fuel purchases by using processed LFG

to power operations Performance on this issue can affect a companyrsquos ability to secure new permits and renew

existing ones which can have an impact on revenue

Accounting Metrics

IF0201-01 (1) Gross global Scope 1 emissions (2) percentage covered under emissions-limiting regulation and (3) percentage covered under emissions-reporting regulation

01 The registrant shall disclose gross global Scope 1 greenhouse gas (GHG) emissions to the atmosphere of the

seven GHGs covered under the Kyoto Protocol (carbon dioxide methane nitrous oxide hydrofluorocarbons

perfluorocarbons sulfur hexafluoride and nitrogen trifluoride)

bull Emissions of all gases shall be disclosed in metric tons of carbon dioxide equivalents (CO2-e)

calculated in accordance with published 100-year time horizon global warming potential (GWP)

factors To date the preferred source for GWP factors is the Intergovernmental Panel on Climate

Change (IPCC) Fifth Assessment Report (2013)

bull Gross emissions are GHGs emitted to the atmosphere before accounting for any GHG reduction

activities offsets or other adjustments for activities in the reporting period that have reduced or

compensated for emissions

bull Disclosure corresponds to section CC82 of the Carbon Disclosure Project (CDP) Questionnaire

(2015) and REQ-04 of the Climate Disclosure Standards Board (CDSB) Framework for reporting

environmental information amp natural capital (2015)

The registrant shall consider the CDP Climate Change Questionnaire a normative reference thus

any updates made year-on-year shall be considered updates to this guidance

02 Scope 1 emissions are defined by the World Resources Institute and the World Business Council on

Sustainable Development (WRIWBCSD) in The Greenhouse Gas Protocol A Corporate Accounting and

Reporting Standard Revised Edition March 2004 (hereafter the ldquoGHG Protocolrdquo)

bull These emissions include direct emissions of GHGs from stationary or mobile sources that include but

are not limited to waste-to-energy landfill gas and transportation (ie marine road or rail)

bull Acceptable calculation methodologies include those that refer to the GHG Protocol as the basic

reference but may provide additional industry or regionally specific guidance where examples include

but are not limited to

India GHG Inventory Programme

ISO 14064-1

bull The registrant may choose to disclose the methodology or methodologies used to collect and

calculate Scope 1 emissions

03 GHG emission data shall be consolidated according to the approach with which the registrant consolidates

its financial reporting data which is generally aligned with

bull The Financial Control approach defined by the GHG Protocol and referenced by the CDP Guidance for

companies reporting on climate change on behalf of investors amp supply chain members 2015

(hereafter the ldquoCDP Guidancerdquo)14

bull The approach detailed in REQ-07 ldquoOrganisational boundaryrdquo of the CDSB Framework (2015)15

04 The registrant shall disclose the percentage of its emissions that are covered under a regulatory program

that is intended to limit or reduce GHG emissions such as the European Union Emissions Trading Scheme

(EU ETS) Quebec Cap-and-Trade (Draft Bill 42 of 2009) California Cap-and-Trade (California Global

Warming Solutions Act) New Source Performance Standards and Emissions Guidelines for Municipal Solid

Waste Landfills or other regulatory programs

bull Regulatory programs include cap-and-trade schemes carbon taxfee systems and other emissions

control (eg command-and-control approach) and permit-based mechanisms

bull Disclosure shall exclude emissions covered under voluntary trading systems and disclosure-based

regulations (eg the US Environmental Protection Agency (EPA) Greenhouse Gas Reporting

Program)

14 ldquoAn organization has financial control over an operation if it has the ability to direct the financial and operating policies of the operation with a view to gaining economic benefits from its activities Generally an organization has financial control over an operation for GHG accounting purposes if the operation is treated as a group company or subsidiary for the purposes of financial consolidationrdquo Guidance for companies reporting on climate change on behalf of investors amp supply chain members 2013 p 95 15 This is based on the requirements of International Accounting StandardsInternational Financial Reporting Standards (IASIFRS) on consolidation and equity accounting and is consistent with how information relating to entities within a group or interest in joint venturesassociates would be included on consolidated financial statements as further detailed in CDSB Proposals for Boundary Setting in Mainstream Reports

05 The registrant shall disclose the percentage of its emissions that are covered under emissions reporting-

based regulations (eg The US EPA Greenhouse Gas Reporting Program)

bull Emissions reporting regulations are defined as regulations that demand the disclosure of data to

authorities andor to the public but for which there is no limit cost target or controls on the

amount of emissions generated

06 The registrant should discuss any change in its emissions from the previous fiscal year such as if the change

was due to emissions reductions divestment acquisition mergers changes in output andor changes in

calculation methodology

07 In the case that current reporting of GHG emissions to the CDP or other entities (eg a national regulatory

disclosure program) differs in terms of the methodology calculation (eg different GWP factors) scope

andor consolidation approach used the registrant may disclose those emissions However primary

disclosure shall be according to the guidelines described above

08 The registrant should discuss the calculation methodology for its emissions disclosure such as if data are from continuous emissions monitoring systems (CEMS) engineering calculations mass balance calculations etc

09 The registrant should consult the most recent version of each document referenced in this standard at the

time disclosure occurs

IF0201-02 Total landfill gas generated percentage flared percentage used for energy

10 The registrant shall disclose the total amount in millions of British Thermal Units (MMBtu) of landfill gas

generated from its owned or operated facilities where

bull Landfill gas is defined consistent with 40 CFR 986 as gas produced as a result of anaerobic

decomposition of waste materials in the landfill

11 The registrant shall use the calculation methodology in 40 CFR 98340-348 Subpart HH to calculate the

amount of landfill gas generated the percentage flared and the percentage used for energy

12 The registrant shall calculate the percentage of landfill gas that was flared as the total amount in MMBtu

of landfill gas that was flared divided by the total amount of landfill gas generated where

bull Flared landfill gas includes gas that is flared through air injection and is defined consistent with 40

CFR 986 as gas that is combusted through the use of an open flame with combustion air provided

by uncontrolled ambient air around the flame andor air that is blown into the flare to induce

complete combustion

13 The registrant shall calculate the percentage of landfill gas used for energy as the amount in MMBtu of

landfill gas that was captured and used for energy divided by the total amount of landfill gas generated

bull Landfill gas used for energy includes gas that is combusted for use in on-site energy or heat

production conveyed through pipelines for off-site combustion and any other on-site or off-site use

as a fuel

14 In calculating energy generated from landfill gas the registrant shall use higher heating values (HHV) also

known as gross calorific values (GCV) which are directly measured or taken from the US EPArsquos Landfill Gas

Energy A Guide to Developing and Implementing Greenhouse Gas Reduction Programs

IF0201-03 Description of long-term and short-term strategy or plan to manage Scope 1 emissions emission-reduction targets and an analysis of performance against those targets

15 The registrant shall discuss the following where relevant

bull The scope such as whether strategies plans andor reduction targets pertain differently to different

business units geographies or emissions sources

bull Whether strategies plans andor reduction targets are related to or associated with an emissions

disclosure (reporting) or reduction program (eg EU ETS Quebec Cap-and-Trade (Draft Bill 42 of

2009) California Cap-and-Trade (California Global Warming Solutions Act) etc) including regional

national international or sectoral programs and

bull The activities and investments required to achieve the plans and any risks or limiting factors that

might affect achievement of the plans andor targets

16 For emission-reduction targets the registrant shall disclose

bull The percentage of emissions within the scope of the reduction plan

bull The percentage reduction from the base year

The base year is the first year against which emissions are evaluated toward the achievement of

the target

bull Whether the target is absolute or intensity based and the metric denominator if it is an intensity-

based target

bull The timelines for the reduction activity including the start year the target year and the base year

Disclosure shall be limited to activities that were ongoing (active) or reached completion during the

fiscal year and

bull The mechanism(s) for achieving the target such as landfill gas flaring landfill gas-to-energy projects

vehicle efficiency measures andor programs etc Where necessary the registrant shall discuss any

circumstances in which the target base year emissions have been or may be recalculated

retrospectively or where the target base year has been reset

17 Disclosure corresponds with

bull CDSB Framework REQ-01 ldquoManagementrsquos environmental policies strategy and targetsrdquo

bull CDP Questionnaire (2015) CC3 ldquoTargets and Initiativesrdquo

18 Relevant initiatives to discuss may include but are not limited to landfill gas-to-energy projects vehicle

efficiency programs and diversion of organics from landfills (eg composting) consistent with the IPCC

Fourth Assessment Report Climate Change 2007 Working Group III Mitigation of Climate Change

Air Quality

Description

Air pollution is the presence of air contaminants in such quantities and duration that they can be injurious to

humans animals plants or property It also includes contaminants that interfere with enjoyment of life or

property Therefore odors and toxic gases such as those emitted from landfills landfill fires waste incinerators

and waste treatment plants are considered air pollution The financial impacts from excessive air emissions vary

depending on the specific location of operations and the prevailing air emissions regulations but they can include

capital expenditures increased operating costs fines and lawsuits from affected communities Human health

impacts and financial consequences of poor air-quality management are likely to be exacerbated by the proximity

of waste management facilities to communities Active management of air pollutants and odorsmdashthrough

technological and process improvementsmdashcan therefore mitigate regulatory exposure and the associated future

costs of compliance from increasingly stringent air-quality regulations help companies secure and maintain

permits and protect their license to operate

Accounting Metrics

IF0201-04 Air emissions of the following pollutants NOx (excluding N2O) SOx non-methane volatile organic compounds (NMVOCs) and hazardous air pollutants (HAPs)

19 The registrant shall disclose its emissions of air pollutants (in metric tons) that are released to the

atmosphere as a result of its activities including

bull Direct air emissions from point and non-point sources that include but are not limited to

decomposition of organic material combustion of waste and transportation (ie marine road or

20 The registrant shall disclose emissions released to the atmosphere by emissions type Substances include

bull Oxides of nitrogen (including NO and NO2 and excluding N2O) reported as NOx

bull Oxides of sulfur (SO2 and SO3) reported as SOx

bull Non-methane volatile organic compounds (NMVOCs) 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 US EPA as having negligible photochemical reactivity

Where regional and national definitions supersede EPA regulations such as EC Directive

199913EC and Schedule 1 of the Canadian Environmental Protection Act 1999 the registrant

may refer to the relevant regulations on NMVOCs

bull Hazardous air pollutants (HAPs) are defined by the EPA as those pollutants that are known or

suspected to cause cancer or other serious health effects such as reproductive effects birth defects

or adverse environmental effects and are listed here

21 This scope does not include CO2 CH4 and N2O which are disclosed in IF0201-01 as Scope 1 GHG

emissions

22 Air emissions data shall be consolidated according to the approach with which the registrant consolidates its

financial reporting data which is aligned with the consolidation approach used for IF0201-01

23 The registrant should discuss the calculation methodology for its emissions disclosure such as whether data

are from Emissions Factors used in the EPA document AP-42 ldquoCompilation of Air Pollutant Emission

Factorsrdquo EPA Landfill Gas Emissions Model (LandGEM) engineering and mass-balance equations or

continuous emissions monitoring systems (CEMS)

IF0201-05 Number of facilities in or near areas of dense population

24 Areas of dense population are defined as urbanized areas according to US Census Bureau definitions

contained in Federal Register Vol 76 No 164 (August 24 2011)

bull Generally these include urbanized areas with populations greater than 50000

bull A list of urbanized areas based on census results from 2010 is available here

25 The scope of facilities includes landfills (both active and closed) and incinerators owned or operated by the

registrant that are located in a census tract or block considered to be in an urbanized area or within 5

kilometers of an urbanized area

26 For facilities located outside of the US the registrant shall use available census data to determine whether

the facility is located in an urbanized area as defined by the US Census Bureau

bull In the absence of available or accurate census data the registrant should use international population

density data available from the Columbia UniversityNASA Socioeconomic Data and Applications

Centerrsquos (SEDAC) Gridded Population of the World (GPW) v3

IF0201-06 Number of incidents of non-compliance associated with air emissions

27 The registrant shall disclose the total number of instances of non-compliance associated with air emissions

including violations of a technology-based standard and exceedances of a quality-based standard

28 The scope of disclosure includes incidents governed by federal state and local statutory permits and

regulations including but not limited to the Clean Air Act and the Resource Conservation and Recovery Act

(RCRA) and other federal state or local air quality legislation on odor ozone precursors and non-methane

organic compounds produced by landfills

29 The scope of disclosure includes incidents of non-compliance associated with odor

30 An incident of non-compliance shall be disclosed regardless of whether it resulted in an enforcement action

(eg fine warning letter etc)

31 Violations regardless of their measurement methodology or frequency shall be disclosed These include

bull For continuous emissions limitations standards and prohibitions that are generally expressed as

maximum daily weekly and monthly averages

bull For non-continuous emissions limitations that are generally expressed in terms of frequency total

mass maximum rate of discharge and mass or concentrations of specified pollutants

bull False or inaccurate reporting

bull Failure to obtain permits

Description

Many companies in the Waste Management industry own and operate large vehicle fleets for waste collection and

transfer The fuel consumption of vehicle fleets is a significant industry expense both in terms of operating costs

and associated capital expenditures Fossil fuel consumption can contribute to environmental impacts including

climate change and pollution These environmental impacts have the potential to affect waste management

companies through regulatory exposure and the competitiveness of new contract proposals Hedging fuel

purchases is a common tool used to manage fleet-fuel risks however more and more waste management

companies are upgrading to more fuel-efficient fleets or switching to natural gas vehicles A cleaner-burning fleet

may also be seen as more favorable by communities living near waste management facilities with heavy traffic

Accounting Metrics

IF0201-07 Fleet fuel consumed percentage renewable

32 The registrant shall disclose total fuel consumption by fleet vehicles as an aggregate figure in gigajoules or

their multiples

bull The scope includes fuel consumed by vehicles owned or operated by the registrant

33 Fuel consumption shall be based on actual fuel consumed (ie not based on design parameters)

34 Acceptable methods for calculating fuel consumption include adding fuel purchases landfill gas and fuel

generation during the year to beginning inventory at the start of the year less any fuel inventory at the end

of the year or tracking fuel consumption by vehicle or through expense reports

35 The registrant shall disclose renewable fuel consumption as a percentage of its total fuel consumption

bull Renewable fuel is defined consistent with the EPArsquos Renewable Fuel Standard (40 CFR Section

801401) as a fuel that meets the following requirements

Fuel that is produced from renewable biomass

Fuel that is used to replace or reduce the quantity of fossil fuel present in a transportation fuel

heating oil or jet fuel

Fuel that has lifecycle greenhouse gas (GHG) emissions that are at least 20 percent less than

baseline lifecycle GHG emissions unless the fuel is exempt from this requirement pursuant to sect

801403

bull Fuels that qualify for Renewable Identification Numbers (RINs) under the EPA Renewable Fuel

Standard are included in the scope of renewable energy

36 In calculating energy consumption from fuels and biofuels the registrant shall use higher heating values

(HHV) also known as gross calorific values (GCV) which are directly measured or taken from the IPCC the

US DOE or the US EIA

37 The registrant shall apply conversion factors consistently for all data reported under this disclosure such as

the use of HHVs for fuel usage (including biofuels)

IF0201-08 Percentage of alternative energy vehicles in fleet

38 Alternative energy vehicles are defined by the Energy Policy Act and Natural Defense Authorization Act of

2008 as vehicles powered by biodiesel denatured alcohol electricity hydrogen methanol mixtures

containing up to 85 percent methanol or denatured ethanol natural gas and propane (liquefied petroleum

gas) Alternative energy vehicles also include any vehicle achieving a significant reduction in petroleum

consumption advanced lean burn technology vehicles fuel cell vehicles and hybrid electric vehicles

39 The registrant shall disclose the percentage as the number of alternative energy vehicles in its fleet divided

by the total number of vehicles in its fleet

Description

Companies operating landfills are required to manage and reduce risks of potential ecological impacts including

those caused by leachate and hazardous waste Poor management of landfills and other disposal sites can lead to

contamination of the soil groundwater and other nearby water bodies To mitigate risks to the environment and

the health of local communities companies must effectively contain and manage leachate as well as hazardous

waste Companies that are unable to manage these risks are likely to receive regulatory penalties lose brand value

worsen future business prospects and face lawsuits

Accounting Metrics

IF0201-09 Total Toxic Release Inventory (TRI) releases percentage released to water

40 The registrant shall report its total toxic release inventory (TRI) in metric tons where

bull A release is defined consistent with 40 CFR 3723 as any spilling leaking pumping pouring

emitting emptying discharging injecting escaping leaching dumping or disposing into the

environment (including abandonment or discarding of barrels containers and other closed

receptacles) of any toxic chemical where

A toxic chemical includes any chemical or chemical category listed in 40 CFR 37265 or foreign

equivalent including at a minimum the ldquoShort Chemical Listrdquo established by the Organization for

Economic Co-operation and Development (OECD) through Guidance Document on Elements of a

PRTR Part I

41 The registrant shall calculate the percentage released to water as the amount in metric tons of TRI releases

to water divided by the total amount of TRI releases

42 The scope of disclosure is limited to those facilities owned or operated by the registrant that are covered

under the reporting requirements of the EPArsquos TRI regulations or foreign equivalent where covered facilities

bull Have 10 or more full time employees

bull Be regulated as an RCRA subtitle C Solid Waste Landfill or otherwise required to report its TRI per 40

CFR 37223 and

bull Manufacture process or otherwise use a toxic chemical in excess of an applicable threshold set forth

in 40 CFR 372

43 The registrant shall calculate its total TRI and the percentage released to water consistent with the

estimation methodologies employed to report its TRI information to the EPA

44 The registrant should discuss the calculation methodology for its emissions disclosure such as if data are

from estimates of waste treatment efficiencies actual operating data engineering calculations mass

balance calculations etc

IF0201-10 Number of corrective actions implemented for landfill releases

45 The registrant shall disclose the number of corrective actions for landfill releases it has conducted at its

facilities where corrective actions are defined as control and cleanup of landfill releases of constituents

detected at a statistically significant level above the established background level (as defined in Appendix I

of 40 CFR Part 258) to achieve the groundwater protection standards in 40 CFR Part sect 25850 Subpart Emdash

Ground-Water Monitoring and Corrective Action

46 The scope of disclosure includes corrective actions implemented for active landfills and closed landfills

47 The scope of disclosure includes corrective actions for Subtitle C landfills as defined in 40 CFR Part sect 25850

Subpart EmdashGround-Water Monitoring and Corrective Action for municipal solid waste landfills and Subtitle

D landfills as defined in 40 CFR Part sect 264100mdashCorrective Action Program

IF0201-11 Number of incidents of non-compliance associated with environmental impacts

48 The registrant shall disclose the total number of instances of non-compliance including violations of a

technology-based standard and exceedances of a quality-based standard

49 The scope of disclosure includes incidents associated with the environment such as those related to

enforcement of US laws and regulations on ground and surface water contamination hazardous waste

transport containment or disposal leachate treatment transport containment or disposal and public

disclosure of contamination events including violations of the US Clean Water Act and the RCRA among

others

50 The scope of disclosure excludes instances of non-compliance associated with air pollution and odor which

are covered in IF0201-06

Description

The industryrsquos hazardous working conditions mean that safety is critical to waste management operations and

accidents can have a great impact on workers The Waste Management industry has higher fatality rates than most

industries Fatalities and other injuries are due primarily to transportation incidents contact with objects and

equipment and exposure to harmful substances Additionally temporary workers may be at higher risk because of

a lack of training or industry experience Poor health and safety records can result in fines and penalties and an

increase in regulatory compliance costs from more stringent oversight Waste management companies must ensure

that facilities and vehicles are operated with the highest safety standards and that the number of injuries and

accidents is minimized through a strong safety culture Companies that develop proactive safety management

plans and training requirements for their employees and contractors including conducting regular audits are likely

to improve safety records and minimize the chance of safety-related financial repercussions

Accounting Metrics

IF0201-12 (1) Total recordable injury rate (TRIR) (2) fatality rate and (3) near frequency rate (NMFR) for (a) direct employees and (b) contract employees

53 Registrants whose workforce is entirely US-based shall disclose their total recordable injury rate (TRIR) and

fatality rate as calculated and reported in the Occupational Safety and Health Administrationrsquos (OSHA) Form

bull OSHA guidelines provide details on determining whether an event is a recordable occupational

incident and definitions for exemptions for incidents that occur in the work environment but are not

occupational

54 Registrants whose workforce includes non-US-based employees shall calculate their TRIR and fatality rate

according to the US Bureau of Labor Statistics guidance andor using the US Bureau of Labor Statistics

calculator

55 The registrant shall disclose its near miss frequency rate (NMFR) for all employees that do not operate

company vehicles as their main job function where a near miss is defined as an incident in which no

property or environmental damage or personal injury occurred but where damage or personal injury easily

could have occurred but for a slight circumstantial shift

bull The scope of NMFR is limited to employees who do not operate company vehicles as their main job

function Employees who operate vehicles as their main job function include but are not limited to

those classified under the following EEO-1 job titles

Motor Vehicle Operators All Other (EEO-1 code 53-3099)

DriverSales Workers (EEO-1 code 53-3031)

Heavy and Tractor-Trailer Truck Drivers (EEO-1 code 53-3032)

Light Truck or Delivery Services Drivers (EEO-1 code 53-3033)

bull The registrant should refer to organizations such as the National Safety Council (NSC) for guidance on

implementing near miss reporting

bull The registrant should disclose its process for classifying identifying and reporting near miss incidents

56 The registrant shall disclose its TRIR fatality rate and NMFR for each of the following employee categories

bull Direct employees defined as those employees on the registrantrsquos payroll whether they are labor

executive hourly salary part-time seasonal or migrant workers

bull Contract employees defined as those who are not on the registrantrsquos payroll but who are supervised

by the registrant on a day-to-day basis including independent contractors and those employed by

third parties (eg temp agencies labor brokers etc)

57 The scope includes all employees domestic and foreign

58 Rates shall be calculated as (statistic count total hours worked)200000

bull The rate for seasonal and migrant employees is calculated as [(seasonal employees statistic count +

migrant employees statistic count) (seasonal employees total hours worked + migrant employees

hours worked)]200000

IF0201-13 Safety Measurement System BASIC percentiles for (1) Unsafe Driving (2) Hours-of-Service Compliance (3) Driver Fitness (4) Controlled SubstancesAlcohol (5) Vehicle Maintenance and (6) Hazardous Materials Compliance

59 The registrant shall disclose the percentile score calculated by the Federal Motor Carrier Safety

Administration (FMCSA) Safety Measurement System (SMS) for the following Behavior Analysis and Safety

Improvement Categories (BASICs)

bull Unsafe Driving

bull Hours-of-Service (HOS) Compliance

bull Driver Fitness

bull Controlled SubstancesAlcohol

bull Vehicle Maintenance

bull Hazardous Materials (HM) Compliance

60 The registrant shall disclose its percentile in each BASIC for the month ending the most recent fiscal year

61 The registrant may choose to discuss its percentile in relation to FMCSArsquos Intervention Thresholds which are

as follows

BASIC category Intervention Thresholds

Passenger HM General

Unsafe Driving HOS Compliance ge50 ge60 ge65

Driver Fitness Controlled SubstancesAlcohol Vehicle Maintenance ge65 ge75 ge80

HM Compliance ge80 ge80 ge80

IF0201-14 Number of vehicle accidents and incidents

62 The registrant shall disclose the total aggregate number of vehicle accidents and incidents involving its

direct andor contracted employees during hours of employment where

bull Direct employees are defined as those employees on the registrantrsquos payroll whether they are labor

bull Contract employees are defined as those who are not on the registrantrsquos payroll but who are

supervised by the registrant on a day-to-day basis including independent contractors and those

employed by third parties (eg temp agencies labor brokers etc)

63 An accident is defined consistent with 49 CFR 39050 as an occurrence involving a commercial motor

vehicle operating on a highway in interstate or intrastate commerce that results in

bull A fatality

bull Bodily injury to a person who as a result of the injury immediately receives medical treatment away

from the scene of the accident or

bull One or more motor vehicles incurring disabling damage as a result of the accident requiring the

motor vehicle(s) to be transported away from the scene by a tow truck or other motor vehicle

64 An accident does not include

bull An occurrence involving only boarding and alighting from a stationary motor vehicle or

bull An occurrence involving only the loading or unloading of cargo

65 An incident is defined as any event involving a licensed motor vehicle while on business use that results in

an OSHA-recordable injury vehicle damage or other property damage

Labor Relations

Description

Organized labor plays an important role in the Waste Management industry Many workers are covered under

collective bargaining agreements that protect workersrsquo rights and establish wages High unionization rates leave

waste management companies vulnerable to shutdowns and delays due to worker strikes if labor concerns are not

addressed effectively Proper management of and communication around issues such as worker pay and working

conditions can prevent conflicts with workers that could lead to extended strikes which can slow or shut down

operations and create reputational risk Waste management companies need a long-term perspective on managing

workers including their pay and benefits in a way that protects workersrsquo rights and enhances their productivity

while ensuring the financial sustainability of a companyrsquos operations

Accounting Metrics

IF0201-15 Percentage of active workforce covered under collective bargaining agreements

66 The registrant shall indicate the percentage of employees in the active workforce who were covered under

collective bargaining agreements during any part of the fiscal year where

bull Active workforce is defined as the maximum number of unique employees employed at any time

during the fiscal year

bull Collective bargaining agreements are defined consistent with the US Department of Labor (DOL)

definition as a mechanism or tool of negotiation by which a union has a collective interest in

negotiations to the benefit of several employees

IF0201-16 Number and duration of strikes and lockouts

67 The registrant shall disclose the number of work stoppages and the total duration in worker days idle of

work stoppages involving 1000 or more workers and lasting one full shift or longer consistent with the

Bureau of Labor Statistics definition of ldquomajor work stoppagesrdquo

bull Worker days idle is calculated as the product of days idle and number of workers involved

68 The scope of disclosure includes work stoppage due to disputes between labor and management

including strikes and lockouts

Note to IF0201-16

69 The registrant shall describe the reason for each work stoppage (as stated by labor) the impact on

production and any corrective actions taken as a result

Description

Recycling reuse composting and incineration are general methods of diverting waste from landfills Landfill

diversion can mitigate some of the environmental impacts of landfills and reduce the need for landfill expansion

Additionally waste management companies play a critical role in the circular economy by separating and

recovering reusable materials such as paper glass metal organic materials and electronic waste Pressures from

new regulations customer demand and the increasing costs of extracting virgin materials are initiating the move

toward a circular economy As a result waste management companies are facing a decrease in the amount of

landfilled waste and an expanding recycling market Cradle-to-cradle approaches initiated by other industries in the

economy have the potential to break down if the recovery and recycling infrastructure or its technologies do not

exist Companies that provide recycling and other resource recovery services will be better able to address changing

consumer needs thereby positioning themselves for revenue growth while playing a critical role in reducing the

environmental impact of the wider economy

Accounting Metrics

IF0201-17 Amount of waste incinerated percentage hazardous percentage used for energy recovery

70 The registrant shall disclose the amount in metric tons of waste incinerated at its owned or operated

facilities where

bull Incineration is defined consistent with 40 CFR 240 as the controlled process in which combustible

solid liquid or gaseous wastes are burned and changed into noncombustible gases

bull Waste includes both solid waste as defined by 40 CFR 2612 and hazardous waste as defined by 40

CFR 2613

71 The registrant shall calculate the percentage of hazardous waste incinerated as the total amount in metric

tons of hazardous waste that was incinerated divided by the total amount of waste incinerated

72 The registrant shall calculate the percentage of waste incinerated that was used for energy recovery as the

total amount in metric tons of waste incinerated for energy recovery at its owned or operated facilities

divided by the total amount of waste incinerated where

bull Energy recovery is defined consistent with 40 CFR 60 as the process of recovering thermal energy

from combustion for useful purposes including but not limited to steam generation or process

heating

73 For the purpose of this disclosure waste incinerated for energy recovery shall include recovery from both

solid and hazardous wastes

74 The registrant should disclose the technologies (eg mass burn facilities modular systems refuse-derived

fuel systems etc) and practices employed in the incineration of waste

IF0201-18 Percentage of customers receiving (1) recycling and (2) composting services by customer type

75 The registrant shall disclose the percentage of its customers by customer category that receive recycling or

composting services where customer categories include

bull Municipal

bull Commercial

bull Industrial

bull Residential where scope of ldquoresidentialrdquo shall only include those residential customers that have

direct contracts with the registrant For the purposes of this disclosure residential customers serviced

through contracts with a municipality shall be considered in the ldquomunicipalrdquo category

bull All other customers

76 Recycling programs are considered to be those operations whereby the registrant collects transports or

otherwise partakes in the process of recycling materials where

bull The process of recycling includes that of solid and hazardous materials

bull The recycling of solid materials consistent with the definition provided in 40 CFR 2612 results in

materials that are

Used or reused as ingredients in an industrial process to make a product provided the materials

are not being reclaimed

Used or reused as effective substitutes for commercial products or

Returned to the original process from which they are generated without first being reclaimed or

land-disposed The material must be returned as a substitute for feedstock materials In cases

where the original process to which the material is returned is a secondary process the materials

must be managed such that there is no placement on the land

bull The recycling of hazardous materials consistent with the definition provided in 40 CFR 24043

results in materials that

Contribute valuable ingredients to a product or intermediate

Replace a catalyst or carrier in the recycling process

Are the source of a valuable constituent recovered in the recycling process or

Are used as an effective substitute for a commercial product

77 For the purposes of this disclosure waste to energy (WTE) shall be included in the scope of recycled

material WTE includes the conversion of non-recyclable waste materials into useable heat electricity or

fuel through a variety of processes including combustion gasification pyrolization anaerobic digestion

and landfill gas (LFG) recovery

78 The registrant should discuss the types of recycling it offers such as single-stream and multi-stream

services including the number of customers served by each

79 The registrant shall disclose the number of customers served through its composting programs

80 Compost is defined by the US Compost Council as the product resulting from the controlled biological

decomposition of organic material that has been sanitized through the generation of heat and stabilized to

the point that it is beneficial to plant growth

81 Compost is defined by applicable state laws where the registrant operates

82 Natural decay of organic solid waste under uncontrolled conditions is not included in the scope of

composting

IF0201-19 Amount of material (1) recycled and (2) composted

83 The registrant shall disclose the amount in metric tons of material that it collected for recycling

84 Material collected for recycling includes both solid materials as defined according to 40 CFR 2412 and

hazardous materials defined according to 40 CFR 26010

85 Recycled solid materials consistent with the definition provided in 40 CFR 2612 include those materials

that are

bull Used or reused as ingredients in an industrial process to make a product provided the materials are

not being reclaimed

bull Used or reused as effective substitutes for commercial products

bull Returned to the original process from which they are generated without first being reclaimed or

land-disposed The material must be returned as a substitute for feedstock materials In cases where

the original process to which the material is returned is a secondary process the materials must be

managed such that there is no placement on the land or

bull Used in a manner that constitutes disposal or used to produce products that are applied to the land

burned for energy recovery used to produce a fuel or contained in fuels or accumulated

speculatively

86 Recycled hazardous materials consistent with the definition provided in 40 CFR 24043 include those

materials that

bull Contribute valuable ingredients to a product or intermediate

bull Replace a catalyst or carrier in the recycling process

bull Are the source of a valuable constituent recovered in the recycling process or

bull Are used as an effective substitute for a commercial product

87 For the purposes of this disclosure WTE shall be included in the scope of recycled material WTE includes

the conversion of non-recyclable waste materials into useable heat electricity or fuel through a variety of

processes including combustion gasification pyrolization anaerobic digestion and LFG recovery

88 The registrant shall disclose the amount in metric tons of material that it composted

composting

IF0201-20 Amount of electronic waste collected percentage recovered through recycling

92 The registrant shall disclose the amount in metric tons of electronic waste collected where

bull Electronic waste includes waste from electronic products such as computers televisions phones

stereos copiers and fax machines among others

93 The registrant shall calculate the percentage of materials recovered through recycling as the amount in

metric tons of materials recovered from electronic waste divided by the total amount of electronic waste

collected

94 Recycled materials consistent with the definition provided in 40 CFR 2612 include those materials that

not being reclaimed

speculatively

SUSTAINABILITY ACCOUNTING STANDARDS BOARDreg

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics





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 CHS ltFEFF4f7f75288fd94e9b8bbe5b9a521b5efa7684002000410064006f006200650020005000440046002065876863900275284e8e9ad88d2891cf76845370524d53705237300260a853ef4ee54f7f75280020004100630072006f0062006100740020548c002000410064006f00620065002000520065006100640065007200200035002e003000204ee553ca66f49ad87248672c676562535f00521b5efa768400200050004400460020658768633002gt13 CHT ltFEFF4f7f752890194e9b8a2d7f6e5efa7acb7684002000410064006f006200650020005000440046002065874ef69069752865bc9ad854c18cea76845370524d5370523786557406300260a853ef4ee54f7f75280020004100630072006f0062006100740020548c002000410064006f00620065002000520065006100640065007200200035002e003000204ee553ca66f49ad87248672c4f86958b555f5df25efa7acb76840020005000440046002065874ef63002gt13 CZE 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 DAN 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 DEU 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 ESP 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 ETI 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 FRA 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 GRE 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HEB 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 HRV (Za stvaranje Adobe PDF dokumenata najpogodnijih za visokokvalitetni ispis prije tiskanja koristite ove postavke Stvoreni PDF dokumenti mogu se otvoriti Acrobat i Adobe Reader 50 i kasnijim verzijama)13 HUN 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 ITA 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 JPN ltFEFF9ad854c18cea306a30d730ea30d730ec30b951fa529b7528002000410064006f0062006500200050004400460020658766f8306e4f5c6210306b4f7f75283057307e305930023053306e8a2d5b9a30674f5c62103055308c305f0020005000440046002030d530a130a430eb306f3001004100630072006f0062006100740020304a30883073002000410064006f00620065002000520065006100640065007200200035002e003000204ee5964d3067958b304f30533068304c3067304d307e305930023053306e8a2d5b9a306b306f30d530a930f330c8306e57cb30818fbc307f304c5fc59808306730593002gt13 KOR ltFEFFc7740020c124c815c7440020c0acc6a9d558c5ec0020ace0d488c9c80020c2dcd5d80020c778c1c4c5d00020ac00c7a50020c801d569d55c002000410064006f0062006500200050004400460020bb38c11cb97c0020c791c131d569b2c8b2e4002e0020c774b807ac8c0020c791c131b41c00200050004400460020bb38c11cb2940020004100630072006f0062006100740020bc0f002000410064006f00620065002000520065006100640065007200200035002e00300020c774c0c1c5d0c11c0020c5f40020c2180020c788c2b5b2c8b2e4002egt13 LTH 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 LVI 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 NLD (Gebruik deze instellingen om Adobe PDF-documenten te maken die zijn geoptimaliseerd voor prepress-afdrukken van hoge kwaliteit De gemaakte PDF-documenten kunnen worden geopend met Acrobat en Adobe Reader 50 en hoger)13 NOR 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 POL ltFEFF0055007300740061007700690065006e0069006100200064006f002000740077006f0072007a0065006e0069006100200064006f006b0075006d0065006e007400f300770020005000440046002000700072007a0065007a006e00610063007a006f006e00790063006800200064006f002000770079006400720075006b00f30077002000770020007700790073006f006b00690065006a0020006a0061006b006f015b00630069002e002000200044006f006b0075006d0065006e0074007900200050004400460020006d006f017c006e00610020006f007400770069006500720061010700200077002000700072006f006700720061006d006900650020004100630072006f00620061007400200069002000410064006f00620065002000520065006100640065007200200035002e0030002000690020006e006f00770073007a0079006d002egt13 PTB 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 RUM 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 RUS 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 SKY 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 SLV 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 SUO ltFEFF004b00e40079007400e40020006e00e40069007400e4002000610073006500740075006b007300690061002c0020006b0075006e0020006c0075006f00740020006c00e400680069006e006e00e4002000760061006100740069007600610061006e0020007000610069006e006100740075006b00730065006e002000760061006c006d0069007300740065006c00750074007900f6006800f6006e00200073006f00700069007600690061002000410064006f0062006500200050004400460020002d0064006f006b0075006d0065006e007400740065006a0061002e0020004c0075006f0064007500740020005000440046002d0064006f006b0075006d0065006e00740069007400200076006f0069006400610061006e0020006100760061007400610020004100630072006f0062006100740069006c006c00610020006a0061002000410064006f00620065002000520065006100640065007200200035002e0030003a006c006c00610020006a006100200075007500640065006d006d0069006c006c0061002egt13 SVE 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 TUR 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 UKR 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 ENU (Use these settings to create Adobe PDF documents best suited for high-quality prepress printing Created PDF 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copy 2016 SASBtrade SUSTAINABILITY ACCOUNTING STANDARD | WASTE MANAGEMENT

SUSTAINABILITY ACCOUNTING STANDARDS BOARD

4158309220

infosasborg

wwwsasborg

The information text and graphics in this publication (the ldquoContentrdquo) is owned by Sustainability Accounting Standards Board All rights reserved You may use the Content only for non-commercial informational or scholarly use provided that you keep intact all copyright and other proprietary notices related to the Content and that you make no modifications to the Content The Content may not be otherwise disseminated distributed republished reproduced or modified without the prior written permission of Sustainability Accounting Standards Board To request permission please contact us at infosasborg

About SASB

The Sustainability Accounting Standards Board (SASB) provides sustainability accounting standards for use by

publicly-listed corporations in the US in disclosing material sustainability information for the benefit of investors

and the public SASB standards are designed for disclosure in mandatory filings to the Securities and Exchange

Commission (SEC) such as the Form 10-K and 20-F SASB is an independent 501(c)3 non-profit organization

Through 2016 SASB is developing standards for 79 industries in 10 sectors

Table of Contents

Introduction 1

Reporting Format 5

Timing 7

Limitations 7

Air Quality 16

Labor Relations 26

INTRODUCTION

industry

complete

of subject matter

bull Air Quality

availablerdquo34

environment

c Rule 12b-20

misleadingrdquo

Scope of Disclosure

Reporting Format

EBITDA etc)

MEASURE CODE

Units of Measure

Uncertainty

Estimates

Timing

Limitations

MEASURE

IF0201-01

Quantitative

IF0201-02

Air Quality

IF0201-07

MEASURE

Labor Relations

IF0201-20

Description

Accounting Metrics

ISO 14064-1

Program)

complete combustion

as a fuel

the target

based target

fiscal year and

Air Quality

Description

Accounting Metrics

emissions

Description

Accounting Metrics

their multiples

801403

Description

Accounting Metrics

PRTR Part I

CFR 37223 and

in 40 CFR 372

others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






Table of Contents

Introduction 1

Reporting Format 5

Timing 7

Limitations 7

Air Quality 16

Labor Relations 26

INTRODUCTION

industry

complete

of subject matter

bull Air Quality

availablerdquo34

environment

c Rule 12b-20

misleadingrdquo

Scope of Disclosure

Reporting Format

EBITDA etc)

MEASURE CODE

Units of Measure

Uncertainty

Estimates

Timing

Limitations

MEASURE

IF0201-01

Quantitative

IF0201-02

Air Quality

IF0201-07

MEASURE

Labor Relations

IF0201-20

Description

Accounting Metrics

ISO 14064-1

Program)

complete combustion

as a fuel

the target

based target

fiscal year and

Air Quality

Description

Accounting Metrics

emissions

Description

Accounting Metrics

their multiples

801403

Description

Accounting Metrics

PRTR Part I

CFR 37223 and

in 40 CFR 372

others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






INTRODUCTION

industry

complete

of subject matter

bull Air Quality

availablerdquo34

environment

c Rule 12b-20

misleadingrdquo

Scope of Disclosure

Reporting Format

EBITDA etc)

MEASURE CODE

Units of Measure

Uncertainty

Estimates

Timing

Limitations

MEASURE

IF0201-01

Quantitative

IF0201-02

Air Quality

IF0201-07

MEASURE

Labor Relations

IF0201-20

Description

Accounting Metrics

ISO 14064-1

Program)

complete combustion

as a fuel

the target

based target

fiscal year and

Air Quality

Description

Accounting Metrics

emissions

Description

Accounting Metrics

their multiples

801403

Description

Accounting Metrics

PRTR Part I

CFR 37223 and

in 40 CFR 372

others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






bull Air Quality

availablerdquo34

environment

c Rule 12b-20

misleadingrdquo

Scope of Disclosure

Reporting Format

EBITDA etc)

MEASURE CODE

Units of Measure

Uncertainty

Estimates

Timing

Limitations

MEASURE

IF0201-01

Quantitative

IF0201-02

Air Quality

IF0201-07

MEASURE

Labor Relations

IF0201-20

Description

Accounting Metrics

ISO 14064-1

Program)

complete combustion

as a fuel

the target

based target

fiscal year and

Air Quality

Description

Accounting Metrics

emissions

Description

Accounting Metrics

their multiples

801403

Description

Accounting Metrics

PRTR Part I

CFR 37223 and

in 40 CFR 372

others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






environment

c Rule 12b-20

misleadingrdquo

Scope of Disclosure

Reporting Format

EBITDA etc)

MEASURE CODE

Units of Measure

Uncertainty

Estimates

Timing

Limitations

MEASURE

IF0201-01

Quantitative

IF0201-02

Air Quality

IF0201-07

MEASURE

Labor Relations

IF0201-20

Description

Accounting Metrics

ISO 14064-1

Program)

complete combustion

as a fuel

the target

based target

fiscal year and

Air Quality

Description

Accounting Metrics

emissions

Description

Accounting Metrics

their multiples

801403

Description

Accounting Metrics

PRTR Part I

CFR 37223 and

in 40 CFR 372

others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






c Rule 12b-20

misleadingrdquo

Scope of Disclosure

Reporting Format

EBITDA etc)

MEASURE CODE

Units of Measure

Uncertainty

Estimates

Timing

Limitations

MEASURE

IF0201-01

Quantitative

IF0201-02

Air Quality

IF0201-07

MEASURE

Labor Relations

IF0201-20

Description

Accounting Metrics

ISO 14064-1

Program)

complete combustion

as a fuel

the target

based target

fiscal year and

Air Quality

Description

Accounting Metrics

emissions

Description

Accounting Metrics

their multiples

801403

Description

Accounting Metrics

PRTR Part I

CFR 37223 and

in 40 CFR 372

others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






Scope of Disclosure

Reporting Format

EBITDA etc)

MEASURE CODE

Units of Measure

Uncertainty

Estimates

Timing

Limitations

MEASURE

IF0201-01

Quantitative

IF0201-02

Air Quality

IF0201-07

MEASURE

Labor Relations

IF0201-20

Description

Accounting Metrics

ISO 14064-1

Program)

complete combustion

as a fuel

the target

based target

fiscal year and

Air Quality

Description

Accounting Metrics

emissions

Description

Accounting Metrics

their multiples

801403

Description

Accounting Metrics

PRTR Part I

CFR 37223 and

in 40 CFR 372

others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






EBITDA etc)

MEASURE CODE

Units of Measure

Uncertainty

Estimates

Timing

Limitations

MEASURE

IF0201-01

Quantitative

IF0201-02

Air Quality

IF0201-07

MEASURE

Labor Relations

IF0201-20

Description

Accounting Metrics

ISO 14064-1

Program)

complete combustion

as a fuel

the target

based target

fiscal year and

Air Quality

Description

Accounting Metrics

emissions

Description

Accounting Metrics

their multiples

801403

Description

Accounting Metrics

PRTR Part I

CFR 37223 and

in 40 CFR 372

others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






Units of Measure

Uncertainty

Estimates

Timing

Limitations

MEASURE

IF0201-01

Quantitative

IF0201-02

Air Quality

IF0201-07

MEASURE

Labor Relations

IF0201-20

Description

Accounting Metrics

ISO 14064-1

Program)

complete combustion

as a fuel

the target

based target

fiscal year and

Air Quality

Description

Accounting Metrics

emissions

Description

Accounting Metrics

their multiples

801403

Description

Accounting Metrics

PRTR Part I

CFR 37223 and

in 40 CFR 372

others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






MEASURE

IF0201-01

Quantitative

IF0201-02

Air Quality

IF0201-07

MEASURE

Labor Relations

IF0201-20

Description

Accounting Metrics

ISO 14064-1

Program)

complete combustion

as a fuel

the target

based target

fiscal year and

Air Quality

Description

Accounting Metrics

emissions

Description

Accounting Metrics

their multiples

801403

Description

Accounting Metrics

PRTR Part I

CFR 37223 and

in 40 CFR 372

others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






MEASURE

IF0201-01

Quantitative

IF0201-02

Air Quality

IF0201-07

MEASURE

Labor Relations

IF0201-20

Description

Accounting Metrics

ISO 14064-1

Program)

complete combustion

as a fuel

the target

based target

fiscal year and

Air Quality

Description

Accounting Metrics

emissions

Description

Accounting Metrics

their multiples

801403

Description

Accounting Metrics

PRTR Part I

CFR 37223 and

in 40 CFR 372

others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






MEASURE

Labor Relations

IF0201-20

Description

Accounting Metrics

ISO 14064-1

Program)

complete combustion

as a fuel

the target

based target

fiscal year and

Air Quality

Description

Accounting Metrics

emissions

Description

Accounting Metrics

their multiples

801403

Description

Accounting Metrics

PRTR Part I

CFR 37223 and

in 40 CFR 372

others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






Description

Accounting Metrics

ISO 14064-1

Program)

complete combustion

as a fuel

the target

based target

fiscal year and

Air Quality

Description

Accounting Metrics

emissions

Description

Accounting Metrics

their multiples

801403

Description

Accounting Metrics

PRTR Part I

CFR 37223 and

in 40 CFR 372

others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






ISO 14064-1

Program)

complete combustion

as a fuel

the target

based target

fiscal year and

Air Quality

Description

Accounting Metrics

emissions

Description

Accounting Metrics

their multiples

801403

Description

Accounting Metrics

PRTR Part I

CFR 37223 and

in 40 CFR 372

others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






complete combustion

as a fuel

the target

based target

fiscal year and

Air Quality

Description

Accounting Metrics

emissions

Description

Accounting Metrics

their multiples

801403

Description

Accounting Metrics

PRTR Part I

CFR 37223 and

in 40 CFR 372

others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






as a fuel

the target

based target

fiscal year and

Air Quality

Description

Accounting Metrics

emissions

Description

Accounting Metrics

their multiples

801403

Description

Accounting Metrics

PRTR Part I

CFR 37223 and

in 40 CFR 372

others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






Air Quality

Description

Accounting Metrics

emissions

Description

Accounting Metrics

their multiples

801403

Description

Accounting Metrics

PRTR Part I

CFR 37223 and

in 40 CFR 372

others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






Air Quality

Description

Accounting Metrics

emissions

Description

Accounting Metrics

their multiples

801403

Description

Accounting Metrics

PRTR Part I

CFR 37223 and

in 40 CFR 372

others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






emissions

Description

Accounting Metrics

their multiples

801403

Description

Accounting Metrics

PRTR Part I

CFR 37223 and

in 40 CFR 372

others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






Description

Accounting Metrics

their multiples

801403

Description

Accounting Metrics

PRTR Part I

CFR 37223 and

in 40 CFR 372

others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






Description

Accounting Metrics

their multiples

801403

Description

Accounting Metrics

PRTR Part I

CFR 37223 and

in 40 CFR 372

others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






Description

Accounting Metrics

PRTR Part I

CFR 37223 and

in 40 CFR 372

others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






Description

Accounting Metrics

PRTR Part I

CFR 37223 and

in 40 CFR 372

others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






others

Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






Description

Accounting Metrics

occupational

calculator

bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






bull Unsafe Driving

bull Driver Fitness

as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






as follows

bull A fatality

Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






Labor Relations

Description

Accounting Metrics

Note to IF0201-16

Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






Description

Accounting Metrics

facilities where

CFR 2613

heating

bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






bull Municipal

bull Commercial

bull Industrial

materials that are

composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






composting

that are

not being reclaimed

speculatively

materials that

composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






composting

collected

not being reclaimed

speculatively

4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION





c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations





Description

Accounting Metrics




Air Quality

Description

Accounting Metrics





Description

Accounting Metrics




Description

Accounting Metrics





Description

Accounting Metrics




Labor Relations

Description

Accounting Metrics




Description

Accounting Metrics






Documents

WASTE MANAGEMENT · 2020-07-03 · The Waste Management industry includes companies that collect, store, dispose of, recycle, or treat various forms of waste from residential, commercial,