About the standards
Each of the standard topics and metrics below has a unique SustainableIT (SIT) code to better identify it for reference and reporting (see explanation at right). And many of the standards include hover-over notes that provide additional information. The first letter, E, S, or G represents the category. Second letters indicate a Function or Enterprise focus.
The SustainableIT Standards Taxonomy report is the official documentation for SustainableIT's ESG standards. It maintains revision history, defines key environmental terms, and provides links to references and sites.

Environmental
Energy (100) — Function-focused
SIT Code | Type | Description | Relevant third-party codes | |||||||||||||||||||||||||||||||||||||||||||||
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SIT EF 110 | Topic | Technology infrastructure energy consumption (include electricity, heating, cooling) | GRI 302-1, 3; SASB TC-IM-130a.1, TC-SI-130a.1 | |||||||||||||||||||||||||||||||||||||||||||||
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SIT EF 111 | Topic | Data center energy consumption (include electricity, heating, cooling) | ||||||||||||||||||||||||||||||||||||||||||||||
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SIT EF 112 | Topic | End-user devices energy consumption (include electricity, heating, cooling) | ||||||||||||||||||||||||||||||||||||||||||||||
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SIT EF 113 | Topic | Application portfolio energy consumption (average workloads) | ||||||||||||||||||||||||||||||||||||||||||||||
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SIT EF 120 | Metric | Percentage workloads cloud hosted | SASB TC-SI-000.A | |||||||||||||||||||||||||||||||||||||||||||||
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SIT EF 130 | Metric | Lifecycle energy consumption IT products and services (include electricity, heating, cooling) | GRI 302-1, 3 | |||||||||||||||||||||||||||||||||||||||||||||
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SIT EF 140 | Topic | Energy sourcing | ||||||||||||||||||||||||||||||||||||||||||||||
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Energy (100) — Enterprise-focused
SIT Code | Type | Description | Relevant third-party codes | |||||||||
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SIT EE 110 | Topic | Enterprise facility energy consumption | GRI 302-1, 2, 3 | |||||||||
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SIT EE 120 | Topic | Hybrid workforce enablement | ||||||||||
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SIT EE 130 | Topic | Manufacturing energy consumption | GRI 302-1, 2, 3 | |||||||||
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SIT EE 140 | Topic | Energy sourcing | ||||||||||
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Emissions (200) — Function-focused
SIT Code | Type | Description | Relevant third-party codes | ||||||||||||||||||||||||||||
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SIT EF 210 | Topic | Technology infrastructure emissions | GRI 305-1, 2, 3; SASB TC-IM-130a.1, TC-SI-130a.1 | ||||||||||||||||||||||||||||
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SIT EF 211 | Topic | Data center emissions | |||||||||||||||||||||||||||||
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SIT EF 212 | Topic | End-user devices emissions | |||||||||||||||||||||||||||||
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SIT EF 213 | Topic | Application portfolio emissions (average workloads) | |||||||||||||||||||||||||||||
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SIT EF 220 | Topic | Lifecycle emissions IT products and services (include electricity, heating, cooling) | GRI 305-1, 2, 3; SASB TC-IM-130a.1, TC-SI-130a.1 | ||||||||||||||||||||||||||||
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Emissions (200) — Enterprise-focused
SIT Code | Type | Description | Relevant third-party codes | |||||||||
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SIT EE 210 | Topic | Virtual meetings enablement | ||||||||||
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SIT EE 220 | Topic | Enterprise facility emissions | GRI 305-1, 2, 3 | |||||||||
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SIT EE 230 | Topic | Eco-friendly business travel | GRI 305-3 | |||||||||
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SIT EE 240 | Topic | Enterprise transportation Scope 1 emissions | GRI 305-1; SASB TR-RO-110a, TR-MT-110a, TR-RA-110a, TR-AF-110a | |||||||||
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SIT EE 250 | Topic | Procurement Scope 2 and 3 emissions | GRI 305-2, 3 | |||||||||
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SIT EE 260 | Topic | Enterprise supply-chain emissions | GRI 305-2, 3 | |||||||||
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SIT EE 270 | Topic | Enterprise manufacturing emissions | GRI 305-1, 2, 3 | |||||||||
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Waste (300) — Function-focused
SIT Code | Type | Description | Relevant third-party codes | |||||||||||||||
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SIT EF 310 | Topic | Device and hardware lifecycle circularity | GRI 306-3, 4, 5; SASB TC-HW-410a.4 | |||||||||||||||
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Waste (300) — Enterprise-focused
SIT Code | Type | Description | Relevant third-party codes | ||||||||||||||||||||||||
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SIT EE 310-1 | Topic | Water consumption enterprise facilities (exclude manufacturing processes) | GRI 303-1, 2, 3, 4, 5; SASB TC-IM-130a.2, TC-SI-130a | ||||||||||||||||||||||||
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SIT EE 310-2 | Topic | Water consumption third-party facilities (exclude manufacturing processes) | GRI 303-1, 2, 3, 4, 5; SASB TC-IM-130a.2, TC-SI-130a | ||||||||||||||||||||||||
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SIT EE 320 | Topic | Paperless enterprise enablement | |||||||||||||||||||||||||
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SIT EE 330 | Topic | Manufacturing waste reduction (include enterprise-owned and contracted) | |||||||||||||||||||||||||
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Sourcing (400) — Function-focused
SIT Code | Type | Description | Relevant third-party codes | |||||||||
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SIT EF 410 | Topic | Software sourced sustainably | GRI 308-1, 2 | |||||||||
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SIT EF 420 | Topic | Hardware and devices sourced sustainably | GRI 308-1, 2 | |||||||||
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SIT EF 430 | Topic | Certified devices/hardware | GRI 308-1, 2; SASB TC-HW-410a.3 | |||||||||
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SIT EF 440 | Topic | IT procurement process sustainability | GRI 204 | |||||||||
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SIT EF 450 | Topic | Outsourcer sustainably | GRI 308-1, 2 | |||||||||
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SIT EF 460 | Topic | Infrastructure services sourced sustainably | GRI 308-1, 2; SASB CG-EC-130a.1, 2, 3 | |||||||||
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SIT EF 470 | Topic | Business services sourced sustainably | GRI 308-1, 2 | |||||||||
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SIT EF 480 | Topic | Mobile services sourced sustainably | GRI 308-1, 2 | |||||||||
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Sourcing (400) — Enterprise-focused
SIT Code | Type | Description | Relevant third-party codes | ||||||
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SIT EE 410 | Topic | Supply-chain sustainability | GRI 102-9, 308-1, 2 | ||||||
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SIT EE 420 | Topic | Procurement process sustainability | GRI 204 | ||||||
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SIT EE 430 | Topic | Sustainable sourcing for manufacturing | GRI 301-1, 2, 3 | ||||||
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Social
Social and Economic Inclusion (100)
SIT Code | Type | Description | Relevant third-party codes | |||||||||||||||
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SIT S 110 | Topic | Technology accessibility | Voluntary Product Accessibility Template (VPAT - WCAG, U.S. Section 508, EN 301 549) | |||||||||||||||
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SIT S 120 | Topic | Employee diversity, equity, and inclusion | GRI 401-1, 405-1, 2; SASB TC-HW-330a.1, TC-SI-330a.3 | |||||||||||||||
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SIT S 130 | Topic | Technology partner diversity | ||||||||||||||||
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SIT S 140 | Topic | Technology inclusiveness | ||||||||||||||||
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SIT S 150 | Topic | Digital community engagement | GRI 413-1 | |||||||||||||||
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Sourcing Social Accountability (200)
SIT Code | Type | Description | Relevant third-party codes | |||||||||||||||
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SIT S 210 | Topic | Technology vendor social accountability | GRI 205, 414-1 | |||||||||||||||
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SIT S 220 | Topic | Enterprise supply-chain social accountability | GRI 205, 414-1 | |||||||||||||||
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Health and Safety (300)
SIT Code | Type | Description | Relevant third-party codes | |||||||||
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SIT S 310 | Topic | Employee health and safety | GRI 403, 416-1, 2 | |||||||||
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Governance
Culture of Sustainability (100)
SIT Code | Type | Description | Relevant third-party codes | |||||||||||||||
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SIT G 110 | Topic | Mission and values | GRI 2-22 | |||||||||||||||
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SIT G 120 | Topic | Governance and accountability | GRI 1, 2-26 | |||||||||||||||
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SIT G 130 | Topic | Investment | ||||||||||||||||
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SIT G 140 | Topic | Training | GRI 404-1, 2, 3 | |||||||||||||||
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Data Governance (200)
SIT Code | Type | Description | Relevant third-party codes | ||||||||||||
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SIT G 210 | Topic | Data security | SASB TC-SI-230a | ||||||||||||
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SIT G 220 | Topic | Data privacy | GRI 418-1; SASB TC-HW-230a.1; TC-SI-220a.1 | ||||||||||||
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SIT G 230 | Topic | Data usage | GRI 418; SASB TC-HW-230a.1; TC-SI-220a.1 | ||||||||||||
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Risk Management (300)
SIT Code | Type | Description | Relevant third-party codes | |||||||||||||||
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SIT G 310 | Topic | Business resiliency/continuity | SASB TC-SI- 550.a | |||||||||||||||
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SIT G 320 | Topic | Enterprise risk management (IT is expected to implement industry standard cyber risk and cybersecurity management strategies and mechanisms) | ||||||||||||||||
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SIT G 330 | Topic | Economic risk management and fraud prevention | GRI 205 | |||||||||||||||
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Technology and Innovation (400)
SIT Code | Type | Description | Relevant third-party codes | |||||||||||||||||||||
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SIT G 410 | Topic | Responsible technology innovation | ||||||||||||||||||||||
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SIT G 420 | Topic | Future of work enablement | GRI 404-1, 2, 3 | |||||||||||||||||||||
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SIT G 430 | Topic | AI governance | ||||||||||||||||||||||
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If you have questions or feedback about the above standards, you can reach us at Standards@SustainableIT.org.