Icahn Enterprises Activist Presentation Deck
SASB INDUSTRY: RESTAURANTS
CAWS
Topic
Energy
Management
Water Management
Food & Packaging
Waste Management
Food Safety
Nutritional Content
Labor Practices
Supply Chain
Management &
Food Sourcing
Accounting Metric
(1) Total energy consumed, (2) percentage grid electricity, (3) percentage renewable
(1) Total water withdrawn, (2) total water consumed, percentage of each in regions with High or Extremely High Baseline
Water Stress
(1) Total amount of waste, (2) percentage food waste, and (3) percentage diverted
(1) Total weight of packaging, (2) percentage made from recycled and/or renewable materials, and (3) percentage that is
recyclable, reusable, and/or compostable
(1) Percentage of restaurants inspected by a food safety oversight body, (2) percentage receiving critical violations
(1) Number of recalls issued and (2) total amount of food product recalled
Number of confirmed foodborne illness outbreaks, percentage resulting in U.S. Centers for Disease Control and Prevention
(CDC) investigation
(1) Percentage of meal options consistent with national dietary guidelines and (2) revenue from these options
(1) Percentage of children's meal options consistent with national dietary guidelines for children and (2) revenue from
these options
Number of advertising impressions made on children, percentage promoting products that meet national dietary
guidelines for children
(1) Voluntary and (2) involuntary turnover rate for restaurant employees
(1) Average hourly wage, by region and (2) percentage of restaurant employees earning minimum wage, by region
Total amount of monetary losses as a result of legal proceedings associated with (1) labor law violations and (2)
employment discrimination
Percentage of food purchased that (1) meets environmental and social sourcing standards and (2) is certified to
third-party environmental and/or social standards
Percentage of (1) eggs that originated from a cage-free environment and (2) pork that was produced without
the use of gestation crates
chain, including animal
Discussion of strategy to manage environmental and social risks within the
welfare
Category
Quantitative
Quantitative
Quantitative
Quantitative
Quantitative
Quantitative
Quantitative
Quantitative
Quantitative
Quantitative
Quantitative
Quantitative
Quantitative
Quantitative
Quantitative
Discussion and
Analysis
SASB Code
FB-RN-130a.1
FB-RN-140a.1
FB-RN-150a.1
FB-RN-150a.2
FB-RN-250a.1
FB-RN-250a.2
FB-RN-250a.3
FB-RN-260a.1
FB-RN-260a.2
FB-RN-260a.3
FB-RN-310a.1
FB-RN-310a.2
FB-RN-310a.3
FB-RN-430a.1
FB-RN-430a.2
FB-RN-430a.3
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