SASB/Transportation/Automobiles -3.2- Reporting Labor Data: Collective Bargaining & Work Stoppages

Sustainability Accounting Standards Board (SASB) Standards Sustainable Industry Classification System (SICS) Sector: Transportation SICS Industry: Automobiles Section 3: Key Metrics 3.2 Reporting Auto Labor Data: Collective Bargaining & Work Stoppages Description: Step-by-step guidance on SASB workforce metrics for automakers. Covers calculating collective bargaining coverage (TR-AU-310a.1) and reporting work stoppages, worker involvement, and idle plant days (TR-AU-310a.2).