U.S. Steel

No leading practices were identified for the company in the governance and strategy area.

No leading practices were identified for the company in the ecosystems and biodiversity area.

No leading practices were identified for the company in the social inclusion and community impact area.

Sustainability strategy and accountability
U.S. Steel discloses its process for identifying and prioritising its most relevant sustainability impacts as well as the outcome of this process, in relation to its sustainability strategy. Although the company is committed to developing measurable goals for its material issues, no evidence the company sets group-wide targets on other key sustainability topics such as water use, water pollutants and solid waste.
While U.S. Steel discloses the Executive Compensation Program, no evidence of its remuneration policies covers nature (including biodiversity) and social issues. While the company mentions several Directors have skills and experiences in the area of environmental and sustainability background, it is unclear what specific skills and experiences related to sustainability do these Directors have.

Stakeholder engagement
U.S. Steel does not disclose how it engages with stakeholders, nor the issues it raises during such activities.

Lobbying
While U.S. Steel discloses some trade associations of which it is a member, this is not a complete list covering all geographies. The company does not disclose a clear and detailed framework for assessing alignment of its trade associations with nature-positive policies. The company does not report (potential) misalignment between the lobbying activities of its trade associations and nature-positive policies.

Impact and dependencies assessment
U.S. Steel has not holistically assessed its impacts or how it depends on nature, including biodiversity. It has an opportunity to start such an assessment across its value chains, focused on quantification of its impacts or dependencies.

Key areas and species
U.S. Steel does not disclose key species or areas important for biodiversity affected by its operations or suppliers. It has an opportunity to increase its transparency.

Ecosystem conversion and restoration
No evidence was found regarding U.S. Steel’s efforts to avoid ecosystem conversion, including deforestation, or promote restoration. While the company discloses some details of the restoration and remediation project to land adjacent to its operation sites through natural reclamation and redevelopment, the details provided are insufficient to be able to assess whether the restoration efforts undertaken are aiming at restoring converted land to previous ecological states pre-activity. The company has an opportunity to develop a strategy and publicly report on specific, time-bound targets.

Resource exploitation and circularity
No evidence was found regarding U.S. Steel’s efforts to work towards a circular economy or which organisms it exploits. The company has an opportunity to develop a strategy and publicly report on specific, time-bound targets. The company does not disclose efforts to improve soil health.

Water
No evidence that U.S. Steel reduces water withdrawal across the company’s own operations was found. The company does not disclose a time-bound target to reduce water withdrawal across its own operations. The company does not report how much water is withdrawn for its own operations in water-stressed areas. The company does not engage with suppliers to reduce water withdrawal. While the company mentions maintaining treatment plants, but no evidence was found where the company actively reduces water quality pressures. The company manages process water through chemical and physical processes, including pH control, precipitation and filtration. The company does not regularly report on water pollution. The company does not disclose targets to reduce water pollution.
U.S. Steel does not disclose a commitment to respect the right to water. The company does not disclose its processes for implementing preventive and corrective action plans for identified specific risks to the right to water and sanitation in its own operations.

Solid and air pollution
No evidence that U.S. Steel is reducing the production of hazardous waste was found. No evidence that the company reduces plastic use and waste in its own operations was found. The company does not report on the amount of plastic waste generated and proportions directed from or to disposal. The company reports regularly on air quality parameters of emissions of harmful air pollutants, disclosing its amount of NOx, SO2, VOC, CO, Lead, PM10 and PM2.5 produced. While the company mentions its plan to set goals on NOx emission reduction in 2021, no evidence the company discloses updates and details on such target.

GHG emissions
No evidence that U.S. Steel reduces its scope 1 and 2 greenhouse gas emissions compared to the previous year. The company sets a time-bound target to achieve net-zero for scope 1 and 2 emissions by 2050 but does not report progress against the target. It is also unclear whether the target is aligned with a 1.5-degree trajectory. The company does not disclose any scope 3 emissions, nor has it set a time-bound reduction target.

Invasive species
U.S. Steel has not identified any activities that could lead to the introduction of invasive alien species in its own operations.

Safe, clean, healthy and sustainable environment
U.S. Steel does not disclose a commitment to respecting local communities’ right to a safe, clean, healthy and sustainable environment or to zero tolerance for acts of violence, threats, intimidation or judicial harassment committed against land and environmental rights defenders.

Indigenous peoples’ and land rights
U.S. Steel does not disclose a commitment to respecting Indigenous Peoples’ rights or land rights of local communities.

While U.S. Steel conducts a materiality/risk assessment to identify the main risks to the business, it has an opportunity to specify that it conducts human rights due diligence that includes a process for identifying human rights risks and impacts through its business relationships. The company has an opportunity to describe a process for assessing the human rights risks it has identified and to disclose what it considers to be its salient human rights issues. A description of this process would include how relevant factors are considered, such as geographical, economic and social factors. No evidence was found that the company has a global system to act on its salient human rights issues.
While U.S. Steel discloses the categories of stakeholders it engages with generally on sustainability issues, it is not clear if these stakeholders are those whose human rights have been or may be affected by its activities. No evidence that the company provides examples of its engagement with stakeholders whose human rights have been or may be affected by its activities was found.

U.S. Steel has a publicly available policy statement which shows it is committed to respecting the health and safety of workers.  The company has a publicly available policy statement which shows it expects its suppliers to commit to respecting the health and safety of their workers. While the company states that it provides fair wages to its employee, it has an opportunity to disclose a time-bound target for paying all workers a living wage or that it has achieved paying all workers a living wage. No evidence that the company describes how it determines a living wage for the regions where it operates was found. While the company states that it expects its suppliers to pay wages that are sufficient for workers and their families to fulfil their basic needs, it has an opportunity to disclose how it works to support the payment of a living wage by its suppliers.
While U.S. Steel discloses the proportion of its total direct operation’s workforce covered by collective bargaining agreements, it states that monitoring only covers a percentage of the group. While the company states that it encourages its suppliers to respect employees’ right to freedom of association and the right to collective bargaining, it has an opportunity to describe how it works to support the practices of its suppliers in relation to those.

No evidence that U.S. Steel has a publicly available global tax strategy was found. The company takes steps to identify and address bribery and corruption. The company includes anti-bribery and anti-corruption clauses in its contracts with direct business relationships. In a public policy statement, the company discloses its approach to lobbying and political engagement.  No evidence that the company has a publicly available policy statement that specifies that it does not make political contributions was found.