The reporting period is the 2021 calendar year, which is also Caterpillar’s fiscal year. Caterpillar is headquartered in Deerfield, Illinois, USA.
This report has been prepared in accordance with the Sustainability Accounting Standards Board (SASB) Standards and the Global Reporting Initiative (GRI) Standards: Core option. SASB publishes sector-specific reporting standards based on expert input and GRI publishes reporting standards based on company-conducted materiality assessments, both designed to allow businesses to identify the sustainability issues of highest importance to investors and most relevant in their industry. We are also working toward a common global purpose with contributions to the U.N. Sustainable Development Goals (UN SDGs). Further, we have committed to enhancing our reporting in alignment with the framework provided by the Task Force on Climate-related Financial Disclosures (TCFD) starting in 2023.
Given the breadth of our products, services and solutions, our advocacy on behalf of policies that enable sustainable development and the Caterpillar Foundation’s effort to build resilient communities, Caterpillar and our customers are helping build a more sustainable future. Report content represents 100% of the products and operations of Caterpillar Inc. and its subsidiaries where we have a controlling financial interest. Where noted, Caterpillar’s independent dealer network and supplier network are also represented. Caterpillar and subsidiary brands are listed on our website. Caterpillar’s environmental and safety metrics for operations are consolidated based on the Greenhouse Gas Protocol “operational control” approach. Environmental data excludes office locations with fewer than 500 employees and minor operations with fewer than 50 employees that will not have a significant impact on reported metrics. Safety data includes employees and agency workers in all workplaces within Caterpillar’s reporting boundary.
ERM Certification and Verification Services (ERM CVS) has conducted independent assurance of selected 2021 environmental and safety data. To understand the scope, activities and conclusions of the assurance process, please see the ERM CVS Assurance Statement.