Reporting Index 2021 #smartersteels


1 ArcelorMittal Reporting Index 2021. 
Contents. 
Our approach Section 3 Section 1 Section 4 Section 2 Section 5 1. 
Contents. 
Our approach to reporting. 
Page 2. 
Section 1 Statement of reporting principles (IIRC and GRI)
Page 3. 
Section 2 IIRC content elements and concepts. 
Page 4. 
Section 3 SDG index. 
Page 5. 
Section 4 GRI index. 
Page 6. 
Section 5 SASB. 
Page 9. 
Our reporting. 
Our Reporting Index is a central element in our commitment to engage stakeholders and communicate our financial and non-financial performance.
It forms part of our wider approach to reporting at a global and local level, supported by reports that provide details on specific areas of our work or are designed for the use of specific stakeholder groups. Please find details of our other reporting below.
This report forms part of our wider approach to reporting at a global and local level, supported by reports that provide details on specific areas of our work or are designed for the use of specific stakeholder groups.
Access our other reporting:
Our local sustainability reports are available on country websites: annualreview2021.arcelormittal.com  Integrated Annual Review  Basis of Reporting  Fact Book  Climate Action Report 2  Form 20-F  Annual Report  


2 ArcelorMittal Reporting Index 2021. 
Contents. 
Our approach Section 3 Section 1 Section 4 Section 2 Section 5. 
Our approach to reporting Our approach to reporting. 
Our Integrated Annual Review 2021 describes the context for and progress of our business as the world’s leading steel and mining company, and so outlines what the key considerations are in creating value for our stakeholders now and in the future. Through this report we aim to reflect the guiding principles of the International Integrated Reporting Framework (IIRC).
Our Reporting Index houses references to the data and their sources in ArcelorMittal reports (e.g. Integrated Annual Review, Fact Book and Form 20-F), reflecting the principles and guidelines of the Value Reporting Foundation (VRF): IIRC and Sustainability Accounting Standards Board (SASB), and the Global Reporting Initiative (GRI) Sustainability Reporting Standards. It also reflects how ArcelorMittal contributes to the UN SDGs, and serves as our 2021 communication on progress of our implementation of the United Nations Global Compact (UNGC) principles.
UN Sustainable Development Goals (SDGs)
There is significant alignment between our 10 SD outcomes and the 17 UN SDGs. We contribute to many of the SDGs and we have identified 10 SD outcomes and five SD themes through which we manage and provide oversight for our strategic response, as outlined in our Integrated Annual Review 2021, page 50.
EU directive on non-financial reporting. 
European Union law requires large companies to disclose certain information about the way they operate and manage social and environmental challenges. Directive 2014/95/EU lays down the requirement for disclosure of non-financial and diversity information by large companies. As a company registered in Luxembourg, we are guided by the Luxembourg implementation of the directive, using the IIRC framework to guide our reporting on risks and materiality.
Global Reporting Initiative (GRI)
We continue to report in line with the GRI across our reporting landscape, including our Integrated Annual Review, our ongoing online narrative reporting, and our local sustainability reports. We are now using their latest guidelines and you can find details in this Reporting Index. Whilst we cover those standards that are material on a global scale within this report, many more are material to stakeholders in certain countries, and most meaningfully reported within our country SD reports.
Sustainability Accounting Standards Board. 
The Sustainability Accounting Standards Board (SASB) published a draft disclosure standard for the iron and steel industry in 2014, and launched their first public standard in December 2018. ArcelorMittal recognises the value of SASB’s approach to create disclosures expectations based on the material issues for each sector, even if there is not full consensus as to what these are. For the second time in 2021, ArcelorMittal publishes an index to guide users to its disclosures according to the SASB Sustainability Accounting Standards for the iron and steel industry.
Reporting format. 
We believe that online reporting is the most practical and efficient way to communicate with the widest number of stakeholders, and we have produced this report as an interactive, downloadable pdf. To bring our Integrated Annual Review further in line with the IIRC principle of conciseness, we have focused the content on the progress of the year and our outlook; where appropriate, we signpost the reader to further information published elsewhere online.
Integrated reporting framework  


3 ArcelorMittal Reporting Index 2021. 
Contents. 
Our approach Section 3 Section 1 Section 4 Section 2 Section 5. 
Section 1 – Statement of reporting principles (IIRC and GRI)
Statement of reporting principles (IIRC and GRI)
Reporting principle IIRC GRI Response. 
Strategic focus and future orientation See Executive chairman’s statement, Chief executive officer’s statement (pages 3 -6), and Sustainable business (pages 9 -12) sections of our Integrated Annual Review.
Stakeholder inclusiveness/relationships See the Sustainability leadership (page 32) and Strong governance (page 46) sections of our Integrated Annual Review.
Sustainability context See the Sustainable business section of our Integrated Annual Review (pages 9 -12) for a summary of the sustainability context, and for more details see the Sustainability section on our corporate website.
External environment See Executive chairman’s statement, Chief executive officer’s statement (pages 3 -6) and Risk management, materiality and assurance section (page 51) of our Integrated Annual Review.
Materiality In 2021, we assessed the issues that are material to our stakeholders and to our business in maintaining our license to operate (see Integrated Annual Review pages 51 – 53). This integrated review also identifies priorities for the business and our stakeholders as set out in the Driving a relentless focus on safety section (page 15), Our roadmap to net-zero (page 26), and Sustainability leadership (page 32) sections.
Completeness Our coverage of material topics is explained in the Basis of Reporting and Risk management, materiality and assurance section of the Integrated Annual Review (pages 51 – 53).
Balance Throughout the Integrated Annual Review we identify both the challenges and the opportunities that we face, including open discussion of the key stakeholder concerns that have occurred during the year. We also report fully on the same key metrics as last year, regardless of whether performance has improved or declined.
Consistency and comparability This is our seventh Integrated Annual Review to bring together financial and non-financial reporting, and we report on the same data as previous years. Figures for earlier years were reported in separate annual reviews and sustainable development reports. Any exceptions are detailed in our (Basis of Reporting).
Accuracy We explain our methodology for calculating performance in our Basis of Reporting document. DNV has provided public assurance for carbon and energy KPIs and health and safety, as set out in their Assurance Statement. (see Integrated Annual Review page 58).
Timeliness We report financial and non-financial data annually through the Integrated Annual Review and our Form 20-F.
Clarity We have published the 2021 Integrated Annual Review on arcelormittal.com with options to download and print information as required.
Reliability We explain our methodology for calculating performance in our Basis of Reporting document. DNV has provided limited assurance for certain environmental data and health and safety, as set out in their Assurance Statement (see Integrated Annual Review page 58).
 


4 ArcelorMittal Reporting Index 2021. 
Contents. 
Our approach Section 3 Section 1 Section 4 Section 2 Section 5. 
Content element/concept Our response. 
Governance See Integrated Annual Review pages 40 – 45: Strong governance.
Business model See Integrated Annual Review pages 3 – 11: Executive chairman’s statement, Chief executive officer’s statement, Chief financial officer’s statement, Our strategy.
Risks and opportunities The risk and opportunities we consider arising from our external operating environment are presented in our Integrated Annual Review pages 51 – 53: Risk management, materiality and assurance, and in more detail in the Form 20-F. We also explain our climate-related risks in our Climate Action Report 2 and in the Form 20-F.
Strategy and resource allocation See Integrated Annual Review pages 3 – 11: Chief financial officer’s statement, and Our strategy which outline our financial plan and our approach to capital allocation in more detail; and on pages 20 – 25, Pioneering new products, solutions and business models for a smart transition sets out our new developments in product innovation; and Strengthening our environmental stewardship on page 34 outlines our sustainable development plan.
Performance See Integrated Annual Review pages 3 – 11: Executive chairman’s statement, Chief executive officer’s statement, Chief financial officer’s statement, and Our strategy. See also the Fact Book Sustainability performance section.
Value creation See Integrated Annual Review pages 12 – 13.
The capitals. 
In this integrated review, we demonstrate the resources we rely on and the different forms of value we create as a steel and mining company, expressed through the following capitals, see Integrated Annual Review, How we create value, pages 12-13. A map of how these relate to our 10 SD outcomes can be found below.
Outcomes 1 People 2 Products 3 Infrastructure 4 Resources 5 Air, land and water 6 Carbon and energy 7 Supply chains 8 Community 9 Scientist and engineering 10 Impact. 
Financial capital – Strong balance sheet. 
Manufactured capital – Unique global portfolio. 
Natural capital – Responsible resource use. 
Human capital – High performing organisation. 
Intellectual capital – Leading R&D. 
Social and relationship capital – Stakeholder trust. 
Section 2 – IIRC content elements and concepts. 
IIRC content elements and concepts  


5 ArcelorMittal Reporting Index 2021. 
Contents. 
Our approach Section 3 Section 1 Section 4 Section 2 Section 5. 
Section 3 – SDG index. 
SDG index 1 People 2 Products 3 Infrastructure 4 Resources 5 Air, land and water 6 Carbon and energy 7 Supply chains 8 Community 9 Scientist and engineering 10 Impact. 
UN SDG. 
ArcelorMittal’s SD outcomes 3 Health 4 Quality education 5 Gender equality 6 Clean water and sanitation 7 Affordable and clean energy 8 Decent work and economic growth 9 Industry, innovation and infrastructure 11 Sustainable cities and communities 12 Responsible consumption and production 13 Climate action 14 Life below water 15 Life on land 16 Peace, justice and strong institutions. 
Transparent good governance – stakeholder relations 17 Partnerships for the Goals  


6 ArcelorMittal Reporting Index 2021. 
Contents. 
Our approach Section 3 Section 1 Section 4 Section 2 Section 5. 
Section 4 – GRI index. 
GRI index. 
The Integrated Annual Review has been prepared with reference to the GRI Sustainability Reporting Standards. We provide a reference guide below to readers wishing to know where relevant content can be found across our reporting landscape. We have included only those indicators that are material to our business either globally or locally.
GRI indicator ArcelorMittal Disclosure. 
GRI 2: General Disclosures 2021 2-2 Entities included in the organization’s sustainability reporting Fact Book pages 40 – 51 2-3 Reporting period, frequency and contact point Reporting period: 1 January 2021 to 31 December 2021 Frequency: annual For more information contact us at: CRteam@arcelormittal.com 2-4 Restatements of information Fact Book pages 29 – 31 2-5 External assurance Integrated Annual Review page 58 2-6 Activities, value chain and other business relationships Fact Book pages 56 – 89 2-7 Employees Fact Book page 29 2-8 Workers who are not employees Fact Book page 29 2-9 Governance structure and composition Form 20-F pages 205 – 211 2-10 Nomination and selection of the highest governance body Form 20-F pages 206 – 207 2-11 Chair of the highest governance body Form 20-F page 205 2-12 Role of the highest governance body in overseeing the management of impacts Form 20-F pages 210 – 211 2-13 Delegation of responsibility for managing impacts Form 20-F pages 210 – 211 2-14 Role of the highest governance body in sustainability reporting Integrated Annual Review pages 46 – 49 2-15 Conflicts of interest Form 20-F pages 206 – 207, page 213 2-16 Communication of critical concerns Form 20-F page 210 2-17 Collective knowledge of the highest governance body Form 20-F pages 208 – 209 2-18 Evaluation of the performance of the highest governance body Form 20-F page 208 2-19 Remuneration policies Form 20-F pages 186 – 196 2-20 Process to determine remuneration Form 20-F pages 191 – 192 2-22 Statement on sustainable development strategy Integrated Annual Review pages 3 – 6  


7 ArcelorMittal Reporting Index 2021. 
Contents. 
Our approach Section 3 Section 1 Section 4 Section 2 Section 5. 
GRI indicator ArcelorMittal Disclosure 2-23 Policy commitments ArcelorMittal reporting hub 2-24 Embedding policy commitments Form 20-F pages 213 – 214 2-25 Processes to remediate negative impacts Human Rights (Grievance mechanism) 2-26 Mechanisms for seeking advice and raising concerns External Stakeholder Engagement Procedure 2-27 Compliance with laws and regulations Code of Business Conduct 2-28 Membership associations Mapping ArcelorMittal’s advocacy alignment with the goal of net zero by 2050 2-29 Approach to stakeholder engagement External Stakeholder Engagement Procedure 2-30 Collective bargaining agreements Fact Book page 29. 
GRI 201: Economic Performance 2016 201-2 Financial implications and other risks and opportunities due to climate change Climate Action Report 2 pages 42 – 39. 
GRI 205: Anti-corruption 2016 205-2 Communication and training about anti-corruption policies and procedures Fact Book page 31 205-3 Confirmed incidents of corruption and actions taken Form 20-F pages 213 – 214. 
GRI 207: Tax 2019 207-1 Approach to tax Form 20-F pages 233 – 237 207-2 Tax governance, control, and risk management Form 20-F pages 233 – 239. 
GRI 301: Materials 2016 301-1 Materials used by weight or volume Fact Book page 29 301-2 Recycled input materials used Fact Book page 29. 
GRI 302: Energy 2016 302-1 Energy consumption within the organization Fact Book page 30 302-3 Energy intensity Fact Book page 30. 
GRI 303: Water and Effluents 2018 303-3 Water withdrawal Fact Book page 30 303-4 Water discharge Fact Book page 30 303-5 Water consumption Fact Book page 30. 
Section 4 – GRI index  


8 ArcelorMittal Reporting Index 2021. 
Contents. 
Our approach Section 3 Section 1 Section 4 Section 2 Section 5. 
GRI indicator ArcelorMittal Disclosure. 
GRI 305: Emissions 2016 305-1 Direct (Scope 1) GHG emissions Fact Book page 30 305-2 Energy indirect (Scope 2) GHG emissions Fact Book page 30 305-3 Other indirect (Scope 3) GHG emissions Fact Book page 30 305-4 GHG emissions intensity Fact Book page 30 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions Fact Book page 30. 
GRI 306: Waste 2020 306-4 Waste diverted from disposal Fact Book pages 29 – 30. 
GRI 401: Employment 2016 401-1 New employee hires and employee turnover Fact Book page 29. 
GRI 403: Occupational Health and Safety 2018 403-1 Occupational health and safety management system Health & Safety Policy 403-5 Worker training on occupational health and safety Integrated Annual Review pages 15 – 18 403-6 Promotion of worker health Integrated Annual Review page 40 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships. 
Integrated Annual Review pages 15 – 18 403-8 Workers covered by an occupational health and safety management system Fact Book page 29 403-9 Work-related injuries Fact Book page 29. 
GRI 404: Training and Education 2016 404-1 Average hours of training per year per employee Fact Book page 29 404-2 Programs for upgrading employee skills and transition assistance programs ArcelorMittal University. 
Section 4 – GRI index  


9 ArcelorMittal Reporting Index 2021. 
Contents. 
Our approach Section 3 Section 1 Section 4 Section 2 Section 5. 
Section 5 – SASB. 
SASB. 
SASB Topic Ref Accounting Metric ArcelorMittal Disclosure Alignment. 
GHG EM-IS-110a.1. 
Aligned with ArcelorMittal’s. 
SD outcome 6: Carbon and energy 1 The entity shall disclose gross global Scope 1 greenhouse gas (GHG) emissions to the atmosphere of the seven GHGs covered under the Kyoto Protocol. Fact Book: sustainability performance See Basis of Reporting, methodology 2 Scope 1 emissions are defined and shall be calculated according to the methodology contained in The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (GHG Protocol).
Basis of Reporting 3 The entity shall disclose % gross global Scope 1 GHG emissions that are covered under an emissions-limiting regulation or program that is intended to directly limit or reduce emissions, such as cap-and-trade schemes, carbon tax/fee systems, and other emissions control (e.g., command-and-control approach) and permit based mechanisms.
Breakdown of verified emissions under all participating schemes in CDP C11 4 The entity may discuss any change in its emissions from the previous reporting period, including whether the change was due to emissions reductions, divestment, acquisition, mergers, changes in output, and/or changes in calculation methodology.
Integrated Annual Review page 31 and CDP C7.9a 5 In the case that current reporting of GHG emissions to CDP or another entity (e.g., a national regulatory disclosure program) differs in terms of the scope and consolidation approach used, the entity may disclose those emissions. However, primary disclosure shall be according to the guidelines described above. IAR and CDP data use same scope and boundary. Regulatory disclosures to governing authorities may differ according to their specification 6 The entity may discuss the calculation methodology for its emissions disclosure, such as if data are from continuous emissions monitoring systems (CEMS), engineering calculations, or mass balance calculations.
Basis of Reporting. 
GHG EM-IS-110a.2. 
Aligned with ArcelorMittal’s. 
SD outcome 6: Carbon and energy 1 The entity shall discuss its long-term and short-term strategy or plan to manage its Scope 1 greenhouse gas (GHG) emissions. Integrated Annual Review pages 26 – 31 Climate Action Report 2 2 The entity shall discuss its emission reduction target(s) and analyse its performance against the target(s). Integrated Annual Review pages 26 – 31 Climate Action Report 2 For Europe, see Europe Climate Action Report 3 The entity shall discuss the activities and investments required to achieve the plans and/or targets, and any risks or limiting factors that might affect achievement of the plans and/or targets.
Integrated Annual Review pages 26 – 31 Climate Action Report 2 For Europe, see Europe Climate Action Report 4 The entity shall discuss the scope of its strategies, plans, and/or reduction targets, such as whether they pertain differently to different business units, geographies, or emissions sources.
Integrated Annual Review pages 26 – 31 For Europe, see Europe Climate Action Report 5 The entity shall discuss whether its strategies, plans, and/or reduction targets are related to, or associated with, emissions limiting and/or emissions reporting-based programs or regulations.
Integrated Annual Review pages 26 – 31 Climate Action Report 2 page 28 6 Disclosure of strategies, plans, and/or reduction targets shall be limited to activities that were ongoing (active) or reached completion during the reporting period.
Aligned Partially aligned Unaligned  


10 ArcelorMittal Reporting Index 2021. 
Contents. 
Our approach Section 3 Section 1 Section 4 Section 2 Section 5. 
SASB Topic Ref Accounting Metric ArcelorMittal Disclosure Alignment. 
Air emissions EM-IS-120a.1. 
Aligned with ArcelorMittal’s. 
SD outcome 5: Air land and water 1 The entity shall disclose its emissions of air pollutants, in metric tons per pollutant, that are released into the atmosphere that associated with its activities. Fact Book: sustainability performance pages 28 – 31 2 The entity shall disclose its emissions of (1) carbon monoxide, reported as CO. Not disclosed at corporate level 3 The entity shall disclose its emissions of (2) oxides of nitrogen (NOx), reported as NOx. (includes NO and NO2). Fact Book: sustainability performance pages 28 – 31 4 The entity shall disclose its emissions of (3) oxides of sulfur (SOx), reported as SOx. (includes SO2 and SO3). Fact Book: sustainability performance pages 28 – 31 5 The entity shall disclose its emissions of (4) particulate matter 10 micrometers or less in diameter (PM10), reported as PM10. Fact Book: sustainability performance pages 28 – 31 dust emissions includes all particulate matter 6 The entity shall disclose its emissions of (5) oxides of manganese, reported as MnO. Not disclosed at corporate level 7 The entity shall disclose its emissions of (6) lead and lead compounds, reported as Pb. Not disclosed at corporate level 8 The entity shall disclose its emissions of (7) non-methane volatile organic compounds (VOCs). Not disclosed at corporate level 9 The entity shall disclose its emissions of (8) polycyclic aromatic hydrocarbons (PAHs). Not disclosed at corporate level 10 The entity may discuss the calculation methodology for its emissions disclosure, such as whether data are from continuous emissions monitoring systems (CEMS), engineering calculations, or mass balance calculations.
Basis of Reporting. 
Energy Mgn EM-IS-130a.1. 
Aligned with ArcelorMittal’s. 
SD outcome 6: Carbon and energy 1 The entity shall disclose (1) the total amount of energy it consumed as an aggregate figure, in gigajoules (GJ). Fact Book: sustainability performance pages 28 – 31 2 The entity shall disclose (2) the percentage of energy it consumed that was supplied from grid electricity. Fact Book: sustainability performance pages 28 – 31 Disclosure is % electricity from renewable and recovered energy sources 3 The entity shall disclose (3) the percentage of energy it consumed that is renewable energy. Fact Book: sustainability performance pages 28 – 31 4 The entity shall apply conversion factors consistently for all data reported under this disclosure, such as the use of HHVs for fuel usage (including biofuels) and conversion of kilowatt hours (kWh) to GJ (for energy data including electricity from solar or wind energy).
Basis of Reporting. 
Section 5 – SASB Aligned Partially aligned Unaligned  


11 ArcelorMittal Reporting Index 2021. 
Contents. 
Our approach Section 3 Section 1 Section 4 Section 2 Section 5. 
SASB Topic Ref Accounting Metric ArcelorMittal Disclosure Alignment. 
Energy Mgn EM-IS-130a.2. 
Aligned with ArcelorMittal’s. 
SD outcome 6: Carbon and energy 1 The entity shall disclose (1) the total amount of energy it consumed as an aggregate figure, in gigajoules (GJ). Fact Book: sustainability performance pages 28 – 31 2 The entity shall disclose (2) the percentage of fuel consumed that is coal. Fact Book: sustainability performance pages 28 – 31 % energy consumed that is renewable 3 The entity shall disclose (3) the percentage of fuel consumed that is natural gas. Fact Book: sustainability performance pages 28 – 31 % energy consumed that is renewable 4 The entity shall disclose (4) the percentage of fuel consumed that is renewable fuel. Fact Book: sustainability performance pages 28 – 31 5 In calculating energy consumption from fuels, the entity shall use higher heating values (HHV). Basis of Reporting: net calorific value used 6 The entity shall apply conversion factors consistently for all data reported under this disclosure, such as the use of HHVs for fuel usage. Basis of Reporting Appendix. 
Water Mgn EM-IS-140a.1. 
Aligned with ArcelorMittal’s. 
SD outcome 5: Air land and water 1 The entity shall disclose the amount of water, in thousands of cubic meters, that was withdrawn from freshwater sources. Fact Book: sustainability performance pages 28 – 31 2 The entity shall disclose the percentage of water recycled as the volume, in thousands of cubic meters, recycled divided by the volume of water withdrawn. Reported in country sustainability reports e.g Brazil, Belgium. Not disclosed at corporate level 3 The entity shall analyse all of its operations for water risks and identify activities that withdraw and consume water in locations with High (40–80%) or Extremely High (>80%) Baseline Water Stress as classified by the World Resources Institute’s (WRI) Water Risk Atlas tool, Aqueduct. CDP Water 2020 4 The entity shall disclose its water withdrawn in locations with High or Extremely High Baseline Water Stress as a percentage of the total water withdrawn. CDP Water 2020 5 The entity shall disclose its water consumed in locations with High or Extremely High Baseline Water Stress as a percentage of the total water consumed. Country level sustainability reports e.g. Brazil, South Africa. 
Waste Mgn EM-IS-150a.1. 
Aligned with ArcelorMittal’s. 
SD outcome 4: Resources and by-products 1 The entity shall disclose the amount of waste generated, in metric tons. Fact Book: sustainability performance pages 28 – 31 2 The entity shall disclose the percentage of waste generated that was hazardous. Not reported at corporate level due to differing definitions of hazardous waste in different jurisdictions 3 The entity shall disclose the percentage of waste generated that was recycled. Fact Book: sustainability performance pages 28 – 31. 
Section 5 – SASB Aligned Partially aligned Unaligned  


12 ArcelorMittal Reporting Index 2021. 
Contents. 
Our approach Section 3 Section 1 Section 4 Section 2 Section 5. 
SASB Topic Ref Accounting Metric ArcelorMittal Disclosure Alignment. 
H&S EM-IS-320a.1. 
Aligned with ArcelorMittal’s. 
SD outcome 1: People 1 The entity shall disclose its total recordable incident rate (TRIR) for work-related injuries and illnesses. Fact Book: sustainability performance pages 28 – 31 2 The entity shall disclose its fatality rate for work-related fatalities. Fact Book: sustainability performance pages 28 – 31 3 The entity shall disclose its near miss frequency rate (NMFR) for work-related near misses. Potential severe injuries or fatalities (PSIFs): Fact Book: sustainability performance pages 28 – 31 4 Rates shall be calculated as: (statistic count × 200,000)/hours worked. Basis of Reporting: various used 5 The scope of disclosure includes work-related incidents only. Basis of Reporting 6 The entity shall disclose the rates by each of the following employee categories: (1) employees, (2) contractors. Fact Book: sustainability performance pages 28 – 31 7 The scope of disclosure includes all employees regardless of employee location. Basis of Reporting. 
Supply Chain Mgn EM-IS-430a.1. 
Aligned with ArcelorMittal’s. 
SD outcome 7: Supply chains 1 The entity shall discuss its policies and procedures for managing environmental and social risks that may affect sourcing that are present in its iron ore and/or coking coal supply chain.
Integrated Annual Review pages 33, 49 Code of Responsible Sourcing 2 If audits are discussed, the entity may indicate whether audits are internal (first party), independent (third party), or administered by peers (e.g., trade organizations).
Integrated Annual Review pages 32 – 33. 
SASB Topic Ref Accounting Metric AM Disclosure Alignment. 
Raw steel production, percentage from (1) BOF processes, (2) EAF. Climate Action Report 2 Form 20-F page 88. 
Total iron ore production. Fact Book: sustainability performance pages 21 – 27. 
Total coking coal production. Fact Book: sustainability performance pages 21 – 27. 
Section 5 – SASB Aligned Partially aligned Unaligned  


Contents. 
Published on 29/04/2022. 
ArcelorMittal 24-26, Boulevard d’Avranches L-1160 Luxembourg Grand Duchy of Luxembourg corporate.arcelormittal.com. 
We welcome your feedback on this report. Please send it to investor.relations@arcelormittal.com 