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S&P Global has reported the information cited in this GRI Content Index for the period January 1, 2024, to December 31, 2024, with reference to the GRI Standards, including the requirements specified by GRI 1: Foundation 2021. 

GRI Content Index

Standard / Disclosure Location in Report (and/or reason for omission)
GRI 2: General Disclosures 2021

2-1 Organizational details

About S&P Global, p. 9

2024 Form 10-Kpp. 1, 6-9

2-2 Entities included in the organization’s sustainability reporting

About This Report, p. 2

2-3 Reporting period, frequency and contact point

Calendar year, annually

cr@spglobal.com

2-4 Restatements of information

Please see Emissions table, p. 75

Please see VIBE Annual Survey Engagement Index , p. 34

2-5 External assurance

About This Report, p. 2

2-6 Activities, value chain, and other business relationships

About S&P Global, p. 9

Responsible Sourcing and Supply Chain Management, p. 22-23

2024 Form 10-K

2-7 Employees

About S&P Global, p. 9

Culture and Engagement, pp. 31-34

Consolidated Data Tables, pp. 72-73

2024 Form 10-K, p. 9-10

All employee figures are reported as of the end of the reporting period and on the basis of full-time equivalent (FTE).

2-8 Workers who are not employees

Information has not yet been compiled and verified for the combined company.

2-9 Governance structure and composition

Corporate Governance, p. 14

2025 Proxy Statement, pp. 7-12, 19-29

S&P Global Corporate Governance

2-10 Nomination and selection of the highest governance body

2025 Proxy Statement, pp. 17-18

2-11 Chair of the highest governance body

S&P Global Corporate Governance

2-12 Role of the highest governance body in overseeing the management of impacts

Corporate Governance, p. 14

2025 Proxy Statement, pp. 17-18

S&P Global Corporate Governance

2-13 Delegation of responsibility for managing impacts

Corporate Governance, p. 14

2025 Proxy Statement, p. 15

S&P Global Corporate Governance

2-14 Role of the highest governance body in sustainability reporting

Corporate Governance, p. 14

2-15 Conflicts of interest

2025 Proxy Statement, pp. 17, 26, 29, 43

2-16 Communication of critical concerns

2025 Proxy Statement, pp. 13-15

2-17 Collective knowledge of the highest governance body

2025 Proxy Statement, p.19

2-18 Evaluation of the performance of the highest governance body

2025 Proxy Statement, p.10

2-19 Remuneration policies

2025 Proxy Statement, pp. 31-42, 93-96

2-20 Process to determine remuneration

2025 Proxy Statement, pp. 43-47

Compensation and Leadership Development Committee Charter

2-21 Annual total compensation ratio

2025 Proxy Statement, pp. 87-88

2-22 Statement on sustainable development strategy

From Our CEO, p. 7

2-23 Policy commitments

Business Ethics and Integrity, p. 15

Code of Business Ethics

Human Rights, pp. 46-49

Human Rights Policy, p. 1

2-24 Embedding policy commitments

Business Ethics and Integrity, p. 15

Human Rights, pp. 46-49

Responsible Sourcing and Supply Chain Management, pp. 22-23

2-25 Processes to remediate negative impacts

Business Ethics and Integrity, p. 15

Human Rights, pp. 46-49

2-26 Mechanisms for seeking advice and raising concerns

Code of Business Ethics, p. 7

2-27 Compliance with laws and regulations

Business Ethics and Integrity, p. 15

2024 Form 10-K, pp. 14-18

2-28 Membership associations

Policy Influence and Transparent Engagement, p. 19

Consolidated Data Tables, p. 71

2-29 Approach to stakeholder engagement

Stakeholder Engagement, p. 11

Community and Economic Impact, pp. 25-30

2025 Proxy Statement, pp. 11-13

2-30 Collective bargaining agreements

Talent Attraction and Development, pp. 53-59

GRI 3: Material Topics 2021

3-1 Process to determine material topics

Our Material Topics, p. 10

3-2 List of material topics

Our Material Topics, p. 10

3-3 Management of material topics

See material topic disclosures below.

Material Topics

Standard Disclosure Location in Report (and/or reason for omission)
Community and Economic Impact
GRI 207: Tax 2019
207-1 Approach to tax

Business Ethics and Integrity, p. 15
207-2 Tax governance, control, and risk management

Business Ethics and Integrity, p. 15
207-3 Stakeholder engagement and management of concerns related to tax

Business Ethics and Integrity, p. 15

Stakeholder Engagement, p. 11
207-4 Country-by-country reporting

S&P Global publicly reports tax payments where required by law. U.S. tax payments are reported in 2024 Form 10-K, pp. 93-96
Data Privacy and Cybersecurity
GRI 3: Material Topics 2021 3-3 Management of material topics Data Privacy and Cybersecurity, pp. 35-37

GRI 418: Customer privacy 2016 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data Data Privacy and Cybersecurity, pp. 35-37

Culture and Engagement
GRI 3: Material Topics 2021 3-3 Management of material topics

Culture and Engagement, pp. 31-34
GRI 202: Market Presence 2016 202-1 Ratios of standard entry level wage by gender compared to local minimum wage

Culture and Engagement, pp. 31-34
202-2 Proportion of senior management hired from the local community Information has not yet been compiled and verified for the combined company.
GRI 405: Diversity and Equal Opportunity 2016 405-1 Diversity of governance bodies and employees

Corporate Governance and ESG Oversight, p. 14

Culture and Engagement, pp. 31-34

Consolidated Data Tables, pp. 72-73
405-2 Ratio of basic salary and remuneration of women to men Culture and Engagement, pp. 31-34
Employee Health, Safety and Wellbeing
GRI 403: Occupational Health and Safety 2018
403-1 Occupational health and safety management system Employee Health, Safety and Wellbeing, pp. 38-40
403-2 Hazard identification, risk assessment, and incident investigation Employee Health, Safety and Wellbeing, pp. 38-40
403-3 Occupational health services Employee Health, Safety and Wellbeing, pp. 38-40
403-4 Worker participation, consultation, and communication on occupational health and safety Employee Health, Safety and Wellbeing, pp. 38-40
403-5 Worker training on occupational health and safety Employee Health, Safety and Wellbeing, pp. 38-40
403-6 Promotion of worker health Employee Health, Safety and Wellbeing, pp. 38-40
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

Responsible Sourcing and Supply Chain Management, pp. 22-23

Human Rights, pp. 46-49
403-8 Workers covered by an occupational health and safety management system

Employee Health, Safety and Wellbeing, pp. 38-40

Consolidated Data Tables, pp. 73
403-9 Work-related injuries

Employee Health, Safety and Wellbeing, pp. 38-40

Consolidated Data Tables, pp. 73
403-10 Work-related ill health

Employee Health, Safety and Wellbeing, pp. 38-40

Consolidated Data Tables, pp. 73
Energy and Climate Change
GRI 3: Material Topics 2021 3-3 Management of material topics

Energy and Climate Change, p. 41-45

S&P Global 2025 TCFD Report
GRI 302: Energy 2016 302-1 Energy consumption within the organization

Energy and Climate Change, pp. 41-45

Consolidated Data Tables, pp. 73-74
302-2 Energy consumption outside of the organization

Information has not yet been compiled and verified for the combined company.
302-3 Energy intensity

Information has not yet been compiled and verified for the combined company
302-4 Reduction of energy consumption

Energy and Climate Change, pp. 41-45
302-5 Reductions in energy requirements of products and services

N/A: S&P Global does not sell products or services with direct energy requirements.
GRI 305: Emissions 2016 305-1 Direct (Scope 1) GHG emissions

Consolidated Data Tables, pp. 73-74
305-2 Indirect (Scope 2) GHG emissions

Consolidated Data Tables, pp. 73-74
305-3 Other indirect (Scope 3) GHG emissions

Consolidated Data Tables, pp. 73-74
305-4 GHG emissions intensity

Consolidated Data Tables, pp. 73-74
305-5 Reduction of GHG emissions

Energy and Climate Change, pp. 41-45

S&P Global 2025 TCFD Report
GRI 308: Supplier Environmental Assessment 2016 308-1 New suppliers that were screened using environmental criteria

Responsible Sourcing and Supply Chain Management, pp. 22-23
308-2 Negative environmental impacts in the supply chain and actions taken

Information has not yet been compiled and verified for the combined company.
Human Rights
GRI 414: Suppler Social Assessment 2016 414-1 New suppliers that were screened using social criteria Responsible Sourcing and Supply Chain Management, pp. 22-23
414-2 Negative social impacts in the supply chain and actions taken
Nature and Biodiversity
GRI 3: Material Topics 2021 3-3 Management of material topics Nature and Biodiversity, pp. 50-52

GRI 303: Water and Effluents 2018 303-1 Interactions with water as a shared resource Nature and Biodiversity, pp. 50-52

303-2 Management of water discharge-related impacts N/A: As a data services provider with primarily office-based operations, water withdrawal and discharge-related impacts are not applicable to our business.
303-3 Water withdrawal
303-4 Water discharge
303-5 Water consumption

Nature and Biodiversity, pp. 50-52

Consolidated Data Tables, pp. 75
GRI 306: Waste 2020 306-1 Waste generation and significant waste-related impacts

N/A: As a data services provider with primarily office-based operations, our business does not generate a large amount of waste or have significant waste-related impacts, either directly or indirectly. These disclosures are therefore considered not applicable.
306-2 Management of significant waste-related impacts
306-3 Waste generated

Nature and Biodiversity, pp. 50-52

Consolidated Data Tables, pp. 75
306-4 Waste diverted from disposal

Nature and Biodiversity, pp. 50-52

Consolidated Data Tables, pp. 75
306-5 Waste directed to disposal

Consolidated Data Tables, pp. 75
Talent Attraction and Development
GRI 3: Material Topics 2021 3-3 Management of material topics

Talent Attraction and Development, pp. 53-59

2024 Form 10-K, pp. 9-10
GRI 401: Employment 2016 401-1 New employee hires and employee turnover Talent Attraction and Development, pp. 53-59

Consolidated Data Tables, pp. 75
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees

Our Culture

Employee Health, Safety and Wellbeing, pp. 38-40
401-3 Parental leave

Our Culture

Global Parental Leave Policy
GRI 404: Training and Education 2016

404-1 Average hours of training per year per employee

 Talent Attraction and Development, pp. 53-59

Consolidated Data Tables, pp. 75
404-2 Programs for upgrading employee skills and transition assistance programs Talent Attraction and Development, pp. 53-59

404-3 Percentage of employees receiving regular performance and career development reviews Talent Attraction and Development, pp. 53-59

Consolidated Data Tables, pp. 75

Responsible Business Conduct

Standard Disclosure Location in Report (and/or reason for omission)
Business Ethics and Integrity
GRI 3: Material Topics 2021 3-3 Management of material topics Business Ethics and Integrity, p. 15

GRI 205: Anti-corruption 2016 205-1 Operations assessed for risks related to corruption S&P Global does not publicly report this information at this time.
205-2 Communication and training about anti-corruption policies and procedures Business Ethics and Integrity, p. 15
205-3 Confirmed incidents of corruption and actions taken Business Ethics and Integrity, p. 15
GRI 206: Anti-competitive Behavior 2016 06-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices 2024 Form 10-K, p. 119

Policy Influence and Transparent Engagement
GRI 415: Public Policy 2016 415-1 Political contributions

Policy Influence and Transparent Engagement, p. 19

Consolidated Data Tables, p. 71

Explore the S&P Global 2024 Impact Report

Impact Report

Appendix