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DisclosureLiving-system and land stewardship

Environmental management policies and practices for active for construction materials

Measurement answer

What this record reports

Reports environmental management policies and practices for active sites for construction materials. The record keeps 1 defined field, applicable categories, units, period and boundary together.

Specification

Disclosure specification

Result format
Narrative disclosure
Unit
Structured table — field-level units
Reporting basis
Use the reporting period declared for the result; point-in-time fields use the stated measurement date.
Aggregation
Do not infer an aggregate across unlike fields. Combine results only when populations, periods, boundaries, units and methods match.
Pillar
Environmental
Topic
Living-system and land stewardship
Controlled domain
Nature, biodiversity and land
Entity type
Disclosure

Reporting boundary

Use the reporter-declared organizational and operational boundary for construction materials, including exclusions, estimates and value-chain scope where relevant.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Source evidence
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    EM-CM-160a.1
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    2024-11-07
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    sasb:2024-11-07:EM-CM-160a.1
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — field-level units
Reporting basis
Use the reporting period declared for the result; point-in-time fields use the stated measurement date.

Unit meaning: Each table field uses its stated unit or qualitative response type; do not combine incompatible fields into one scale.

Table fields and units

  • Environmental management policies and practices for active sites (narrative or categorical response)

Published dimensions

  • Reporting period or measurement date
  • Construction materials reporting boundary
  • Geography or business segment where material
  • Measurement method and estimation status

Disclosure method

Formula information

Status
Not applicable
Formula type
Narrative Disclosure

Disclosure form

No single formula

Report the specified field or fields for land, habitats, living systems or ecological dependencies and effects with their stated units, boundary, period and method notes. No universal arithmetic identity is supported without a method-specific population and aggregation rule.

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 16 August 2026

    Industry-based sustainability disclosure taxonomy

    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Locator
    Record-level correspondence is retained in Sustopedia’s internal source map

    Supports: The official package establishes the reportable concept and hierarchy position; the public identity, field descriptions and method framing are Sustopedia-authored.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Sustopedia industry-based measurement profile, 2024 taxonomy-aligned edition (7 November 2024).

  • Values for every applicable field: Environmental management policies and practices for active sites.
  • Field-level unit, scale, currency or response type where applicable.
  • Reporting period or measurement date.
  • Organizational, operational and value-chain boundary, including exclusions.
  • Estimation, restatement, conversion and method-edition notes.

Record-specific limitations

  • Comparisons require compatible populations, periods, boundaries, units, category definitions and measurement methods.
  • Scaling, conversion and classification choices can materially change the reported result and must be disclosed.
  • No universal arithmetic identity is asserted; retain every field and its method context.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.