Governance

Ethics & Compliance

Conducting business with integrity and with the highest ethical values has underpinned U. S. Steel’s success for over 100 years, and it remains critical to our company’s success in the future. Our robust ethics and compliance program, grounded in our S.T.E.E.L. Principles, fosters a strong ethical culture characterized by transparency, accountability, fairness and respect. U. S. Steel’s ethics and compliance program was recognized by Ethisphere, a global leader in defining and advancing the standards of ethical business practices, as one of the 2022 World’s Most Ethical Companies. 

S.T.E.E.L. PRINCIPLES

Our S.T.E.E.L. Principles are the foundation of a strong ethical culture at U. S. Steel. These five principles set forth clear ethical expectations for our Board of Directors, our leadership team and U. S. Steel employees worldwide. Conduct aligned with the S.T.E.E.L. Principles is essential to sustaining ethically and lawfully sound corporate citizenship, responsible environmental stewardship, and the principled management and leadership that are necessary for our continued success.


S. – Safety First

T. – Trust and Respect

E. – Environmental Stewardship

E. – Excellence and Accountability

L. – Lawful and Ethical Conduct

S.T.E.E.L. Principles

KEY ETHICS & COMPLIANCE
   PROGRAM ELEMENTS


CODE OF ETHICAL BUSINESS CONDUCT

Describes the company’s expectations for employee behavior consistent with the S.T.E.E.L. Principles.


CORPORATE POLICIES AND PROCEDURES

Provide additional guidance on specific topics to help employees comply with applicable laws and regulations and the S.T.E.E.L. Principles.


TRAINING AND COMMUNICATIONS

Regularly issued to employees on key ethics and compliance topics, including content tailored to particular roles and responsibilities.


EXPECTATIONS FOR BUSINESS PARTNERS

Detailed in our standard terms and conditions, Supplier Code of Conduct, and Anti-Corruption Guidelines for Third Parties.


RISK ASSESSMENTS, BENCHMARKING, AND SURVEYS

Ensure that our program meets the needs of our company and remains best in class.

U. S. STEEL ETHICS AND SAFETY LINE

Available 24 hours per day, seven days per week, the U. S. Steel Ethics and Safety Line provides a convenient way to raise ethics or compliance concerns involving our company. An independent third-party administrator hosts the site to maintain confidentiality and anonymity if preferred. The U. S. Steel Ethics and Safety Line is open to the general public, and we encourage anyone associated with U. S. Steel to report potential violations of law or U. S. Steel policy in good faith. U. S. Steel strictly prohibits retaliation against anyone who raises an ethics or compliance concern in good faith.

CONTACT THE ETHICS AND SAFETY LINE

GOVERNANCE AREAS OF FOCUS

U. S. Steel’s current governance areas of focus align with the results of the company's ESG Materiality Assessment.