Materiality Navigator — Aerospace and Defense

Environment
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Prevention, detection and remediation of soil, groundwater and surface-water contamination from aerospace and defence production, testing, firefighting, fuel storage, munitions handling and legacy site use.

How it shows up in this industry

Aerospace and defence sites include plating lines, degreasing areas, etching operations, fuel farms, firefighting systems, munitions ranges, depots, launch sites and legacy plants. PFAS, perchlorates, chlorinated solvents, fuels, hydraulic fluids, propellants and metals can persist in groundwater, soils, sediments and local ecosystems long after production or training activities end.

Why it may be material

This topic is core for companies with legacy plants, ranges, depots, fuel storage, launch facilities or special-process operations. Long-duration remediation provisions, asset impairments, permit constraints, insurance exclusions, litigation and community opposition can all arise from contaminated land and water.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach ecosystems.
Potential effects may reach future generations.
Potential effects may reach workers.
Potential effects may reach emergency responders.
Affected stakeholder groups identified in the source include Affected communities, Employees.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What is the scale, scope, likelihood and remediability of effects on water bodies?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Biodiversity, habitat and ecosystem-impact evidence
Long-term scenario, cumulative-impact and intergenerational analysis
Workforce, health and safety, engagement and grievance records
Emergency-response plans, incident logs and responder feedback
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (emerging_pressures): Restrictions on PFAS, hexavalent chromium, cadmium and certain solvents used in plating, fire suppression, hydraulic fluids and surface treatment
Process-map item (external_impacts): Water contamination risks from plating baths, degreasing, etching, firefighting foams, perchlorates, energetic compounds and hydraulic fluids
Process-map item (external_impacts): Soil and groundwater contamination at legacy defence plants, ranges and depots from munitions residues, fuels, chlorinated solvents and PFAS
Process-map item (external_impacts): Conflict and civilian harm impacts where exported platforms, surveillance systems or munitions are used in armed operations
Process-map item (financial_channels): Environmental remediation provisions for contaminated plants, ranges, depots and legacy manufacturing processes

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Employees

Users of the information

Board / management
Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E2 Pollutionsearch disclosure cards
ESRS ESRS E3 Water and marine resources where water bodies are affectedsearch disclosure cards
ESRS ESRS E4 Biodiversity and ecosystems where habitats are affectedsearch disclosure cards
GRI GRI 303 Water and Effluentssearch disclosure cards
GRI GRI 306 Waste where contaminated materials are generatedsearch disclosure cards
SASB SASB Aerospace & Defense hazardous waste and environmental management-related topics

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management, treatment, recovery and disposal of hazardous aerospace and defence waste streams, including special-process wastes, composite residues and energetic materials from manufacturing, maintenance and end-of-life activities.

How it shows up in this industry

Precision machining, plating, anodising, painting, composite lay-up, autoclave curing, propellant casting, maintenance hangars and end-of-life dismantling generate spent acids, chromate sludges, contaminated rags, blast media, composite offcuts, expired propellants, energetic scrap and PFAS-impacted materials. Defence products may require controlled demilitarisation before recycling or disposal.

Why it may be material

Hazardous waste is core because special processes, composites, energetic materials and long-life platform dismantling are inherent to aerospace and defence production. Poor management creates disposal cost escalation, contractor liability, regulatory penalties and persistent environmental burdens.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach affected communities.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach ecosystems.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees, Suppliers.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on contractors?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Biodiversity, habitat and ecosystem-impact evidence
Long-term scenario, cumulative-impact and intergenerational analysis
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Composite lay-up rooms, autoclaves, resin transfer moulding lines, curing ovens and non-destructive testing bays
Process-map item (external_impacts): Water contamination risks from plating baths, degreasing, etching, firefighting foams, perchlorates, energetic compounds and hydraulic fluids
Process-map item (external_impacts): Soil and groundwater contamination at legacy defence plants, ranges and depots from munitions residues, fuels, chlorinated solvents and PFAS
Process-map item (external_impacts): High volumes of hazardous waste including spent acids, chromate sludges, contaminated rags, composite offcuts, expired propellants and energetic scrap
Process-map item (financial_channels): Insurance and indemnity costs for flight testing, launch failure, product liability, hazardous materials and political risk in foreign sales

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Contractors
Customers / end-users
Employees
Suppliers

Users of the information

Regulators

Standards to check

ESRS ESRS E5 Resource use and circular economysearch disclosure cards
ESRS ESRS E2 Pollutionsearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
SASB SASB Aerospace & Defense hazardous waste management

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Your preliminary screening decision

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Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of greenhouse gas emissions across aerospace and defence manufacturing, test operations and the downstream operation of long-life aircraft, engines and related support services.

How it shows up in this industry

Aerospace and defence manufacturers operate energy-intensive machining centres, heat-treatment furnaces, autoclaves, clean rooms, engine test cells, flight-test programmes and global spares logistics. The largest climate pathway often sits downstream because commercial aircraft, engines and auxiliary power units shape airline fuel burn over long platform lifetimes, while defence and space products also use fuels, propellants and power-intensive mission systems.

Why it may be material

This issue was consistently identified as material because platform efficiency, use-phase emissions and credible transition planning increasingly influence airline purchasing, sovereign procurement, financing and R&D priorities. Own operational decarbonisation also requires capital investment in energy efficiency, renewable electricity, test infrastructure and lower-carbon manufacturing processes.

Impact pathway

Potential effects may reach the atmosphere.
Potential effects may reach affected communities.
Potential effects may reach downstream users.
Potential effects may reach consumers.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users, Suppliers.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on the atmosphere?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Emissions, air-quality and atmospheric-impact records linked to the topic
Community engagement, grievance and impact records
Downstream-user outcome, complaint and product-use evidence
Consumer outcome, complaint and product-impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Composite lay-up rooms, autoclaves, resin transfer moulding lines, curing ovens and non-destructive testing bays
Process-map item (assets): Electronics, avionics and radar integration laboratories, clean rooms and electromagnetic compatibility test chambers
Process-map item (assets): Engine test cells, rocket motor casting and curing facilities, fuel farms and emissions capture systems
Process-map item (assets): Secure design offices, product lifecycle management systems, classified data networks, digital twins and configuration-control repositories
Process-map item (assets): Patents, airworthiness certificates, export licences, security clearances, qualified supplier approvals and long-term platform know-how

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Customers / end-users
Suppliers

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS E1 Climate changesearch disclosure cards
GRI GRI 302 Energysearch disclosure cards
GRI GRI 305 Emissionssearch disclosure cards
SASB SASB Aerospace & Defense energy management and fuel economy or use-phase emissions considerations where applicable

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Your preliminary screening decision

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Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Routine control of non-greenhouse air pollutants from aerospace and defence manufacturing, surface treatment, coatings and test operations.

How it shows up in this industry

Aerospace and defence production uses solvent cleaning, primers, paints, sealants, anodising, plating, corrosion protection, engine testing and pyrotechnic testing. These processes can emit VOCs, NOx, particulate matter and metal-bearing aerosols near assembly plants, special-process shops, engine test cells and proving grounds.

Why it may be material

Routine non-greenhouse air pollutants are a core operational issue because coatings, solvents, surface treatment, machining and test cells are common across major aerospace and defence manufacturing sites and can affect workers, neighbouring communities, permits and expansion capacity.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach affected communities.
Potential effects may reach the atmosphere.
Potential effects may reach ecosystems.
Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees.
The source places the pathway in Own operations.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on contractors?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Emissions, air-quality and atmospheric-impact records linked to the topic
Biodiversity, habitat and ecosystem-impact evidence
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Electronics, avionics and radar integration laboratories, clean rooms and electromagnetic compatibility test chambers
Process-map item (assets): Engine test cells, rocket motor casting and curing facilities, fuel farms and emissions capture systems
Process-map item (assets): Wind tunnels, structural fatigue rigs, environmental chambers, flight-test ranges and weapons proving grounds
Process-map item (customers): Research institutions and high-technology industrial customers using specialised sensors, propulsion, materials or simulation capabilities
Process-map item (emerging_pressures): Customer and regulator pressure to cut lifecycle aviation emissions through lighter structures, more efficient engines, sustainable aviation fuel compatibility and electrification

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

Affected communities
Contractors
Employees

Users of the information

Local authorities
Regulators

Standards to check

ESRS ESRS E2 Pollutionsearch disclosure cards
GRI GRI 305 Emissionssearch disclosure cards
SASB SASB Aerospace & Defense operational environmental management topics where applicable

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management, substitution and qualification of restricted or hazardous substances used in aerospace and defence products, coatings, surface treatments, fire suppression, fluids, electronics and special processes.

How it shows up in this industry

Aerospace and defence products rely on corrosion protection, high-temperature performance, fire suppression, electronics reliability and long service lives. PFAS, hexavalent chromium, cadmium, lead, beryllium and selected solvents appear in plating, coatings, hydraulic systems, fire-suppression media, electronics and legacy components, while REACH, UK REACH, RoHS-style frameworks and customer specifications are tightening restrictions. Substitution is difficult because alternatives must be requalified under airworthiness, military acceptance, AS9100 and NADCAP requirements.

Why it may be material

This topic was consistently identified as high-likelihood material because restricted substances can block market access, require costly requalification and create worker, maintainer, disposal and remediation burdens. Long platform lives, qualified supplier lists, customer waivers and fixed-price contracts amplify financial exposure.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach downstream users.
Potential effects may reach consumers.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach ecosystems.
Potential effects may reach future generations.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Contractors, Customers / end-users, Employees, Suppliers.
The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Downstream-user outcome, complaint and product-use evidence
Consumer outcome, complaint and product-impact records
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Biodiversity, habitat and ecosystem-impact evidence
Long-term scenario, cumulative-impact and intergenerational analysis
Community engagement, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Precision machining centres, foundries, forge shops and heat-treatment furnaces for titanium, aluminium and nickel superalloy components
Process-map item (assets): Patents, airworthiness certificates, export licences, security clearances, qualified supplier approvals and long-term platform know-how
Process-map item (customers): Research institutions and high-technology industrial customers using specialised sensors, propulsion, materials or simulation capabilities
Process-map item (emerging_pressures): Higher cybersecurity requirements for defence suppliers, including controlled unclassified information, software bills of materials and secure-by-design weapons systems
Process-map item (emerging_pressures): Restrictions on PFAS, hexavalent chromium, cadmium and certain solvents used in plating, fire suppression, hydraulic fluids and surface treatment

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

Contractors
Customers / end-users
Employees
Suppliers

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS E2 Pollution: substances of concern and substances of very high concernsearch disclosure cards
ESRS ESRS S4 where product composition affects safe usesearch disclosure cards
GRI GRI 416 Customer Health and Safetysearch disclosure cards
GRI GRI 306 Waste where end-of-life residues arisesearch disclosure cards
SASB SASB Aerospace & Defense hazardous materials, hazardous waste and product lifecycle management-related topics

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Environment
Business-model dependent
Moderate industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Adaptation of aerospace and defence assets, test ranges, launch sites and logistics networks to physical climate hazards that can damage high-value facilities, compromise hazardous material controls, disrupt production and affect worker and community safety.

How it shows up in this industry

The industry operates large assembly halls, launch facilities, coastal airfields, fuel farms, engine test cells, proving grounds, clean rooms, autoclaves, MRO hangars and spares depots. Flooding, storm surge, heat, wildfire and water stress can affect hazardous stores, calibrated tooling, classified facilities, emergency systems, testing windows and aircraft-on-ground spare-parts logistics.

Why it may be material

Physical climate resilience is a growing material issue because many certified facilities, launch sites and test ranges are capital-intensive, difficult to relocate and tied to customer acceptance. Damage or downtime can increase insurance costs, delay deliveries, impair assets and create hazardous material release liabilities.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach affected communities.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach ecosystems.
Potential effects may reach emergency responders.
Potential effects may reach downstream users.
Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees.
The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What scientific evidence or consensus could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Biodiversity, habitat and ecosystem-impact evidence
Emergency-response plans, incident logs and responder feedback
Downstream-user outcome, complaint and product-use evidence
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Funding terms, lender or investor requirements and cost-of-capital analysis
Provision, claim, penalty, remediation and contingent-liability records
Process-map item (assets): Maintenance, repair and overhaul hangars, spares depots, calibration laboratories and field-service workshops
Process-map item (customers): National defence ministries, armed forces, coastguards and intelligence agencies procuring platforms, weapons and mission systems
Process-map item (customers): Space agencies, satellite operators, launch service providers and telecommunications companies using spacecraft, payloads and ground systems
Process-map item (customers): Airport operators, air navigation service providers and defence base operators buying surveillance, communications and support equipment
Process-map item (customers): Research institutions and high-technology industrial customers using specialised sensors, propulsion, materials or simulation capabilities

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Contractors
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS ESRS E1 Climate change adaptationsearch disclosure cards
GRI GRI 201 Economic Performance climate-related financial implicationssearch disclosure cards
GRI GRI 403 where workforce safety is affected by heat and emergency conditionssearch disclosure cards
SASB SASB Aerospace & Defense business continuity and energy or climate-related considerations where disclosed

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Your preliminary screening decision

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Environment
Business-model dependent
Entity-specific validation required
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of biodiversity and land-use impacts from large aerospace and defence sites, including airfields, launch complexes, radar sites, weapons ranges and exclusion zones.

How it shows up in this industry

Large aerospace and defence assets can include airfields, launch complexes, radar sites, weapons proving grounds, munitions ranges, exclusion zones and secure perimeters. These sites may cover coastal, upland, desert, wetland or forest habitats and can disturb wildlife through land take, clearance, lighting, noise, vibration, fire management and restricted public access.

Why it may be material

Materiality depends strongly on site footprint and location, but the issue is important where companies operate or control large ranges, launch sites, airfields or expansion projects near sensitive ecosystems. Biodiversity constraints can affect permits, operating windows, site expansion and community acceptance.

Impact pathway

Potential effects may reach ecosystems.
Potential effects may reach affected communities.
Potential effects may reach Indigenous peoples.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities.
The source places the pathway in Own operations.

Financial pathway

The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What is the scale, scope, likelihood and remediability of effects on Indigenous peoples?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Indigenous engagement, consent, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Wind tunnels, structural fatigue rigs, environmental chambers, flight-test ranges and weapons proving grounds
Process-map item (customers): Space agencies, satellite operators, launch service providers and telecommunications companies using spacecraft, payloads and ground systems
Process-map item (emerging_pressures): Climate resilience requirements for coastal assembly sites, test ranges, launch facilities and global spare-parts logistics
Process-map item (external_impacts): Noise, vibration and overflight disturbance around airports, engine test cells, proving grounds and rocket launch sites
Process-map item (external_impacts): Soil and groundwater contamination at legacy defence plants, ranges and depots from munitions residues, fuels, chlorinated solvents and PFAS

It may be less material when…

Entity-specific evidence does not show meaningful scale, exposure or effects.
The relevant business model, activity, asset or product is not present or is not significant.

Affected stakeholders

Affected communities

Users of the information

Board / management
Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E4 Biodiversity and ecosystemssearch disclosure cards
GRI GRI 304 Biodiversitysearch disclosure cards
SASB No direct SASB Aerospace & Defense biodiversity topic; may be entity-specific for ranges, launch sites and large landholdings

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Protection of aerospace and defence employees and contractors from chemical, physical, ergonomic, explosive and testing hazards across manufacturing, maintenance and field-service operations.

How it shows up in this industry

Manufacturing workers and contractors in aerospace and defence handle machining fluids, solvents, chromates, composite dust, energetic materials, pyrotechnics, radiation testing sources, heavy assemblies and high-noise test environments. Maintenance, repair and overhaul hangars and field-service workshops add confined-space, lifting, fuel-system and live-platform hazards.

Why it may be material

The issue is core because direct worker exposure to chemical, physical, ergonomic and testing hazards occurs across common industry processes, including machining, composites, surface treatment, engine testing, munitions production and maintenance operations.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach emergency responders.
Affected stakeholder groups identified in the source include Contractors, Employees, Trade unions.
The source places the pathway in Own operations.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on contractors?
What is the scale, scope, likelihood and remediability of effects on emergency responders?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Emergency-response plans, incident logs and responder feedback
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Composite lay-up rooms, autoclaves, resin transfer moulding lines, curing ovens and non-destructive testing bays
Process-map item (emerging_pressures): Expansion of additive manufacturing and digital certification, creating new qualification, traceability and intellectual property risks
Process-map item (emerging_pressures): Growing investor and lender scrutiny of controversial weapons, autonomous targeting, civilian harm and revenue exposure to sanctioned customers
Process-map item (emerging_pressures): Skills shortages in cleared engineering, welding, systems safety, avionics software and advanced manufacturing labour
Process-map item (external_impacts): High volumes of hazardous waste including spent acids, chromate sludges, contaminated rags, composite offcuts, expired propellants and energetic scrap

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

Contractors
Employees
Trade unions

Users of the information

Board / management
Regulators

Standards to check

ESRS ESRS S1 Own workforcesearch disclosure cards
GRI GRI 403 Occupational Health and Safetysearch disclosure cards
SASB SASB Aerospace & Defense workforce health and safety considerations where disclosed through operational metrics

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Prevention of catastrophic fires, explosions, toxic releases and overpressure events in energetic materials, rocket motor, fuel, propulsion testing and weapons integration operations.

How it shows up in this industry

Some aerospace and defence facilities formulate energetic materials, cast rocket motors, integrate warheads, store missile fuels, run engine test cells, operate fuel farms and perform pyrotechnic or weapons proving tests. These activities combine explosive, fire, toxicity, overpressure, pressure-system and evacuation hazards, often within secure sites and acceptance-test environments.

Why it may be material

Major accidents can shut down qualified facilities, destroy specialised tooling, delay defence or launch deliveries, trigger investigations, increase insurance costs and create injury, fatality and environmental liabilities. Recovery is severe because facilities often have unique approvals, cleared labour, customer acceptance status and long-lead equipment.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach affected communities.
Potential effects may reach emergency responders.
Potential effects may reach soil and groundwater.
Potential effects may reach water bodies.
Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees.
The source places the pathway in Own operations.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on contractors?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Emergency-response plans, incident logs and responder feedback
Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Engine test cells, rocket motor casting and curing facilities, fuel farms and emissions capture systems
Process-map item (customers): Prime contractors and tier-one integrators purchasing aerostructures, propulsion modules, avionics and electronic warfare subsystems
Process-map item (customers): Research institutions and high-technology industrial customers using specialised sensors, propulsion, materials or simulation capabilities
Process-map item (emerging_pressures): Higher cybersecurity requirements for defence suppliers, including controlled unclassified information, software bills of materials and secure-by-design weapons systems
Process-map item (emerging_pressures): Supply security pressures for titanium, rare earths, semiconductors, energetics and forgings linked to geopolitical concentration and sanctions

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

Affected communities
Contractors
Employees

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS ESRS S1 Own workforcesearch disclosure cards
ESRS ESRS E2 Pollution for loss-of-containment consequencessearch disclosure cards
GRI GRI 403 Occupational Health and Safetysearch disclosure cards
GRI GRI 306 Waste where incidents involve hazardous residuessearch disclosure cards
SASB SASB Aerospace & Defense employee health and safety and hazardous materials management-related topics

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Safety-critical product integrity across design, manufacture, certification, acceptance, service support and modification of aircraft, propulsion systems, spacecraft, weapons systems, avionics and mission software.

How it shows up in this industry

Aerospace and defence manufacturers design, integrate and support long-life aircraft, engines, avionics, mission software, missiles and spacecraft under FAA, EASA, military airworthiness, AS9100 and customer acceptance regimes. Safety defects in flight-control software, propulsion modules, composite structures, wiring, hydraulics or certified modifications can trigger fleet groundings, retrofit campaigns, accident investigations and loss of production approval.

Why it may be material

This topic was consistently identified as a core material issue because airworthiness and platform safety determine customer acceptance, production approvals, delivery milestones and long-term service revenue. Defects can lead to loss of life, fleet groundings, warranty claims, product liability, insurance repricing, lost tenders and impairment of platform know-how and brand trust.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach downstream users.
Potential effects may reach consumers.
Potential effects may reach affected communities.
Potential effects may reach emergency responders.
Affected stakeholder groups identified in the source include Affected communities, Business partners, Contractors, Customers / end-users, Employees.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on workers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Downstream-user outcome, complaint and product-use evidence
Consumer outcome, complaint and product-impact records
Community engagement, grievance and impact records
Emergency-response plans, incident logs and responder feedback
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Secure design offices, product lifecycle management systems, classified data networks, digital twins and configuration-control repositories
Process-map item (assets): Patents, airworthiness certificates, export licences, security clearances, qualified supplier approvals and long-term platform know-how
Process-map item (customers): National defence ministries, armed forces, coastguards and intelligence agencies procuring platforms, weapons and mission systems
Process-map item (customers): Maintenance, repair and overhaul providers, parts distributors and fleet support intermediaries
Process-map item (emerging_pressures): Higher cybersecurity requirements for defence suppliers, including controlled unclassified information, software bills of materials and secure-by-design weapons systems

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Business partners
Contractors
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS S4 Consumers and end-userssearch disclosure cards
ESRS ESRS G1 where certification controls are governance-relatedsearch disclosure cards
GRI GRI 416 Customer Health and Safetysearch disclosure cards
SASB SASB Aerospace & Defense product safety and quality-related disclosure topics

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Business-model dependent
Moderate industry signal
Impact materiality

Workcard generated from the catalogue

What this topic covers

Management of direct community amenity and wellbeing impacts from aerospace and defence factories, airfields, test ranges, launch facilities, secure perimeters and high-traffic operational sites.

How it shows up in this industry

Aerospace and defence facilities can include large assembly sites, airfields, launch complexes, radar sites, engine test cells, flight-test ranges, weapons proving grounds, exclusion zones and secure perimeters. These assets can affect nearby residents through noise, vibration, overflights, traffic surges, restricted access and perceived accident or emergency planning zones.

Why it may be material

Community amenity is material for sites with testing, launch, proving-ground, airfield or large assembly operations. Poor management can constrain test windows, flight paths, launch schedules and site expansion, while credible engagement can preserve local support for operations that are often highly visible and security-sensitive.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach emergency responders.
Potential effects may reach Indigenous peoples.
Affected stakeholder groups identified in the source include Affected communities.
The source places the pathway in Own operations.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence shows actual or potential impacts on people or the environment?
Which own operations, assets or decisions create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on contractors?
What civil-society scrutiny or campaigns could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Emergency-response plans, incident logs and responder feedback
Indigenous engagement, consent, grievance and impact records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Electronics, avionics and radar integration laboratories, clean rooms and electromagnetic compatibility test chambers
Process-map item (assets): Engine test cells, rocket motor casting and curing facilities, fuel farms and emissions capture systems
Process-map item (assets): Wind tunnels, structural fatigue rigs, environmental chambers, flight-test ranges and weapons proving grounds
Process-map item (customers): Space agencies, satellite operators, launch service providers and telecommunications companies using spacecraft, payloads and ground systems
Process-map item (emerging_pressures): Climate resilience requirements for coastal assembly sites, test ranges, launch facilities and global spare-parts logistics

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.

Affected stakeholders

Affected communities

Users of the information

Board / management
Local authorities
Media
NGOs / civil society
Regulators

Standards to check

ESRS ESRS S3 Affected communitiessearch disclosure cards
GRI GRI 413 Local Communitiessearch disclosure cards
SASB No direct SASB Aerospace & Defense community amenity topic; may be entity-specific

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Business-model dependent
Moderate industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Safety and emergency controls for transport and handling of hazardous aerospace and defence materials, including explosives, rocket motors, lithium batteries, fuels, solvents, compressed gases and radioactive gauges.

How it shows up in this industry

Aerospace and defence logistics move explosives, rocket motors, lithium batteries, compressed gases, fuels, solvents, radioactive gauges, propellant components and oversized high-value assemblies through air freight, sea freight, secure road convoys, military base interfaces and export-controlled warehouses. Movements may require dangerous-goods documentation, tamper-evident packaging, screened consignees and emergency response interfaces.

Why it may be material

The topic is material where companies ship energetics, rocket motors, fuels, lithium batteries or classified hazardous components. Transport incidents can harm workers and communities, interrupt customer deliveries, create environmental clean-up liabilities and lead to loss of carrier access, insurance repricing or regulatory enforcement.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach affected communities.
Potential effects may reach emergency responders.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Affected stakeholder groups identified in the source include Affected communities, Business partners, Contractors, Customers / end-users, Employees, Suppliers.
The source places the pathway in Upstream, Own operations, Downstream, Cross value chain.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Emergency-response plans, incident logs and responder feedback
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Revenue, demand, pricing and market-access analysis linked to the topic
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Engine test cells, rocket motor casting and curing facilities, fuel farms and emissions capture systems
Process-map item (assets): Secure design offices, product lifecycle management systems, classified data networks, digital twins and configuration-control repositories
Process-map item (customers): Research institutions and high-technology industrial customers using specialised sensors, propulsion, materials or simulation capabilities
Process-map item (emerging_pressures): Tightening controls on arms exports, end-use monitoring and human rights due diligence for sales into conflict-affected regions
Process-map item (emerging_pressures): Higher cybersecurity requirements for defence suppliers, including controlled unclassified information, software bills of materials and secure-by-design weapons systems

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

Affected communities
Business partners
Contractors
Customers / end-users
Employees
Suppliers

Users of the information

Local authorities
Regulators

Standards to check

ESRS ESRS S1 Own workforcesearch disclosure cards
ESRS ESRS S3 Affected communitiessearch disclosure cards
ESRS ESRS E2 Pollution for spill consequencessearch disclosure cards
GRI GRI 403 Occupational Health and Safetysearch disclosure cards
GRI GRI 306 Waste for incident residuessearch disclosure cards
SASB SASB Aerospace & Defense hazardous materials management and product safety-related topics

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of sensitive military, surveillance and dual-use sales, including export licensing, sanctions, diversion prevention, end-use monitoring and human rights screening for platforms, munitions, sensors and mission systems.

How it shows up in this industry

The industry sells military aircraft, missiles, guided munitions, drones, sensors, electronic warfare systems, surveillance technologies and mission software to defence ministries, armed forces, intelligence agencies and foreign governments. Revenues often depend on ITAR, UK Strategic Export Controls, the EU Dual-Use Regulation, Arms Trade Treaty-aligned national criteria, screened consignees, end-use documentation and continued political approval for sensitive transfers.

Why it may be material

This issue was identified across financial, impact and emerging concern lines. Export approvals and end-use restrictions are revenue gates for defence and dual-use contracts, while misuse, diversion or sales into conflict-affected regions can create civilian harm, sanctions exposure, financing exclusions, licence loss, debarment and contract termination.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach consumers.
Potential effects may reach downstream users.
Potential effects may reach future generations.
Potential effects may reach Indigenous peoples.
Affected stakeholder groups identified in the source include Affected communities, Business partners, Customers / end-users.
The source places the pathway in Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What is the scale, scope, likelihood and remediability of effects on consumers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Consumer outcome, complaint and product-impact records
Downstream-user outcome, complaint and product-use evidence
Long-term scenario, cumulative-impact and intergenerational analysis
Indigenous engagement, consent, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Composite lay-up rooms, autoclaves, resin transfer moulding lines, curing ovens and non-destructive testing bays
Process-map item (assets): Wind tunnels, structural fatigue rigs, environmental chambers, flight-test ranges and weapons proving grounds
Process-map item (assets): Secure design offices, product lifecycle management systems, classified data networks, digital twins and configuration-control repositories
Process-map item (assets): Patents, airworthiness certificates, export licences, security clearances, qualified supplier approvals and long-term platform know-how
Process-map item (customers): National defence ministries, armed forces, coastguards and intelligence agencies procuring platforms, weapons and mission systems

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Business partners
Customers / end-users

Users of the information

Board / management
Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS ESRS G1 Business conductsearch disclosure cards
ESRS ESRS S3 Affected communitiessearch disclosure cards
ESRS ESRS S4 Consumers and end-userssearch disclosure cards
GRI GRI 2 governance, compliance and due diligence disclosuressearch disclosure cards
GRI GRI 415 Public Policy where political approval processes are relevantsearch disclosure cards
SASB SASB Aerospace & Defense business ethics, product safety and export-control-related topics, subject to expert review

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Industry baseline
Strong industry signal
Financial materiality

Workcard generated from the catalogue

What this topic covers

Business conduct controls for aerospace and defence contracting, including anti-bribery, sanctions compliance, procurement integrity, intermediary due diligence, offset governance, whistleblowing and internal compliance systems.

How it shows up in this industry

Aerospace and defence companies sell through large public tenders, classified procurement, foreign military sales, offset arrangements, agents, distributors and government-to-government channels. Anti-bribery, sanctions and public procurement regimes such as the UK Bribery Act, the US Foreign Corrupt Practices Act and debarment rules are central because misconduct can affect eligibility for defence programmes and export licences.

Why it may be material

This topic is a required core governance issue for a sector reliant on sovereign procurement, export licences, intermediaries and politically sensitive defence contracts. Misconduct can lead to fines, monitorships, debarment, licence loss, tender exclusion, contract termination and severe reputational damage.

Impact pathway

Affected stakeholder groups identified in the source include Business partners, Customers / end-users, Employees, Suppliers.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence shows current or anticipated financial effects on the organisation?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
Could this topic affect demand, pricing, market access or revenue?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (customers): National defence ministries, armed forces, coastguards and intelligence agencies procuring platforms, weapons and mission systems
Process-map item (customers): Airport operators, air navigation service providers and defence base operators buying surveillance, communications and support equipment
Process-map item (customers): Foreign governments purchasing through direct commercial sales, foreign military sales and offset arrangements
Process-map item (emerging_pressures): Tightening controls on arms exports, end-use monitoring and human rights due diligence for sales into conflict-affected regions
Process-map item (emerging_pressures): Higher cybersecurity requirements for defence suppliers, including controlled unclassified information, software bills of materials and secure-by-design weapons systems

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Business partners
Customers / end-users
Employees
Suppliers

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS G1 Business conduct, including corruption and bribery and protection of whistle-blowerssearch disclosure cards
GRI GRI 205 Anti-corruptionsearch disclosure cards
GRI GRI 206 Anti-competitive Behavioursearch disclosure cards
GRI GRI 2 governance and compliance disclosuressearch disclosure cards
SASB SASB Aerospace & Defense business ethics and government contracting-related topics

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of critical material and component supply chains, including provenance controls, sanctions-aware sourcing, qualified supplier approvals, long-lead inventory strategy, configuration traceability and counterfeit-parts prevention.

How it shows up in this industry

Aerospace and defence production depends on qualified multi-tier supply chains for titanium, aluminium, nickel superalloy forgings, rare earth magnets, gallium, germanium, tantalum, cobalt, semiconductors, avionics, optical components, energetics, composites and fasteners. Configuration control, AS9100 supplier approvals, NADCAP special-process accreditation, sanctions screening, supplier provenance evidence and counterfeit-parts prevention are central to delivery performance and platform safety.

Why it may be material

This topic was identified through financial, impact and emerging concern lines. Supply disruption or traceability failure can stop final assembly lines, delay customer acceptance, increase working capital, force redesigns and create safety liability if unapproved parts enter aircraft, spacecraft or weapons systems. Geopolitical concentration and sanctions make supply assurance a direct governance issue.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach downstream users.
Potential effects may reach supply-chain workers.
Potential effects may reach affected communities.
Potential effects may reach ecosystems.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users, Employees, Suppliers.
The source places the pathway in Upstream, Own operations, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which own operations, assets or decisions create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on workers?
What geopolitical developments could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Downstream-user outcome, complaint and product-use evidence
Supplier workforce, audit, grievance and remediation records
Community engagement, grievance and impact records
Biodiversity, habitat and ecosystem-impact evidence
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Patents, airworthiness certificates, export licences, security clearances, qualified supplier approvals and long-term platform know-how
Process-map item (customers): National defence ministries, armed forces, coastguards and intelligence agencies procuring platforms, weapons and mission systems
Process-map item (customers): Airport operators, air navigation service providers and defence base operators buying surveillance, communications and support equipment
Process-map item (customers): Maintenance, repair and overhaul providers, parts distributors and fleet support intermediaries
Process-map item (customers): Research institutions and high-technology industrial customers using specialised sensors, propulsion, materials or simulation capabilities

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Business partners
Customers / end-users
Employees
Suppliers

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS G1 Management of relationships with supplierssearch disclosure cards
ESRS ESRS S2 Workers in the value chain; possible links tosearch disclosure cards
ESRS ESRS E5 resource use for critical raw materialssearch disclosure cards
GRI GRI 308 Supplier Environmental Assessmentsearch disclosure cards
GRI GRI 414 Supplier Social Assessmentsearch disclosure cards
GRI GRI 204 Procurement Practices; materials disclosures where relevantsearch disclosure cards
SASB SASB Aerospace & Defense materials sourcing, counterfeit parts and supply chain management-related topics

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Governance
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Cybersecurity and information assurance for classified data, digital engineering, operational technology, configuration repositories, supplier interfaces and cyber-enabled aerospace and defence products.

How it shows up in this industry

Aerospace and defence companies operate secure design offices, classified networks, product lifecycle management repositories, digital twins, additive manufacturing files, avionics laboratories, embedded software pipelines and mission-system test environments. Defence customers increasingly require controlled unclassified information protection, software bills of materials, secure-by-design systems and supplier cyber assurance across multi-tier supply chains.

Why it may be material

Cybersecurity was consistently identified as a core material governance issue because cyber failure can compromise classified information, halt production, corrupt configuration control, expose intellectual property, endanger cyber-enabled platforms and disqualify suppliers from defence programmes.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach downstream users.
Potential effects may reach consumers.
Potential effects may reach affected communities.
Potential effects may reach emergency responders.
Affected stakeholder groups identified in the source include Business partners, Contractors, Customers / end-users, Employees, Suppliers.
The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Downstream-user outcome, complaint and product-use evidence
Consumer outcome, complaint and product-impact records
Community engagement, grievance and impact records
Emergency-response plans, incident logs and responder feedback
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Wind tunnels, structural fatigue rigs, environmental chambers, flight-test ranges and weapons proving grounds
Process-map item (assets): Secure design offices, product lifecycle management systems, classified data networks, digital twins and configuration-control repositories
Process-map item (assets): Patents, airworthiness certificates, export licences, security clearances, qualified supplier approvals and long-term platform know-how
Process-map item (customers): National defence ministries, armed forces, coastguards and intelligence agencies procuring platforms, weapons and mission systems
Process-map item (customers): Airport operators, air navigation service providers and defence base operators buying surveillance, communications and support equipment

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Business partners
Contractors
Customers / end-users
Employees
Suppliers

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS G1 Business conduct and entity-specific cybersecurity governancesearch disclosure cards
ESRS ESRS S4 where end-users are affectedsearch disclosure cards
GRI GRI 418 Customer Privacy by analogy for information protection, with expert review for defence cybersecuritysearch disclosure cards
SASB SASB Aerospace & Defense data security, business ethics and product safety-related governance indicators

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance and transparency of aerospace and defence public policy engagement, lobbying, political contributions and trade association alignment on regulation, procurement, export controls, aviation emissions, substances and space governance.

How it shows up in this industry

Aerospace and defence companies have strong interests in defence appropriations, export-control policy, airworthiness certification, procurement rules, offset policy, climate and aviation emissions regulation, hazardous substances restrictions, cybersecurity standards and emerging space governance. Engagement often occurs through direct government relations, trade associations and public consultations in jurisdictions where customers are also regulators or sovereign buyers.

Why it may be material

Public policy engagement is material because regulation and sovereign budgets directly shape market access, programme timing and revenue. Stakeholders increasingly scrutinise whether policy positions align with stated commitments on arms transfer oversight, climate transition, substances phase-down, cybersecurity and responsible space operations.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach future generations.
Potential effects may reach ecosystems.
Potential effects may reach the atmosphere.
Affected stakeholder groups identified in the source include Customers / end-users.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Biodiversity, habitat and ecosystem-impact evidence
Emissions, air-quality and atmospheric-impact records linked to the topic
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (customers): National defence ministries, armed forces, coastguards and intelligence agencies procuring platforms, weapons and mission systems
Process-map item (customers): Airport operators, air navigation service providers and defence base operators buying surveillance, communications and support equipment
Process-map item (emerging_pressures): Higher cybersecurity requirements for defence suppliers, including controlled unclassified information, software bills of materials and secure-by-design weapons systems
Process-map item (external_impacts): Soil and groundwater contamination at legacy defence plants, ranges and depots from munitions residues, fuels, chlorinated solvents and PFAS
Process-map item (external_impacts): Community impacts from secrecy, security perimeters, traffic surges, accident risk and dependence on single large defence employers

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Customers / end-users

Users of the information

Board / management
Investors / creditors
Local authorities
Media
NGOs / civil society
Regulators

Standards to check

ESRS ESRS G1 Political engagement and lobbying activitiessearch disclosure cards
GRI GRI 415 Public Policysearch disclosure cards
SASB SASB Aerospace & Defense business ethics and government contracting topics where policy engagement is material

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Emerging issue
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of additively manufactured aerospace and defence components so that digital design files, machine settings, powder batches, inspection records, heat treatment and configuration changes remain traceable and certifiable across the product lifecycle.

How it shows up in this industry

Aerospace and defence manufacturers are expanding additive manufacturing alongside precision machining, forging, casting and heat treatment for titanium, aluminium, nickel superalloy and mission-critical components. Digital certification, build-file control, powder traceability, non-destructive testing and configuration management are emerging concerns because flight-critical parts must satisfy airworthiness, military acceptance, AS9100 quality systems and customer-specific approvals.

Why it may be material

Additive manufacturing can shorten lead times and reduce material waste, but the safety and sustainability case depends on robust digital traceability and qualification of powders, machine parameters, heat treatment, inspection evidence and approved design files. Materiality is highest for companies producing flight-critical or mission-critical printed parts.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach downstream users.
Potential effects may reach consumers.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users, Employees, Suppliers.
The source places the pathway in Own operations, Upstream, Downstream.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What technology changes could alter the topic's impacts or financial effects?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Downstream-user outcome, complaint and product-use evidence
Consumer outcome, complaint and product-impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Secure design offices, product lifecycle management systems, classified data networks, digital twins and configuration-control repositories
Process-map item (assets): Patents, airworthiness certificates, export licences, security clearances, qualified supplier approvals and long-term platform know-how
Process-map item (customers): Maintenance, repair and overhaul providers, parts distributors and fleet support intermediaries
Process-map item (emerging_pressures): Expansion of additive manufacturing and digital certification, creating new qualification, traceability and intellectual property risks
Process-map item (emerging_pressures): Skills shortages in cleared engineering, welding, systems safety, avionics software and advanced manufacturing labour

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Business partners
Customers / end-users
Employees
Suppliers

Users of the information

Board / management
Regulators

Standards to check

ESRS ESRS G1 governancesearch disclosure cards
ESRS ESRS S4 end-user safety, but additive manufacturing traceability is not clearly codifiedsearch disclosure cards
GRI No obvious direct GRI anchor; indirect links to customer health and safety and materials efficiency may applysearch disclosure cards
SASB Possible link to SASB Aerospace & Defense product safety, counterfeit parts and quality issues; mapping needs sector expert review

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Emerging issue
Entity-specific validation required
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of AI-enabled and autonomous defence capabilities, including requirements for human control, verification, validation, explainability, fail-safe behaviour and escalation where mission software could influence targeting, navigation or engagement decisions.

How it shows up in this industry

Aerospace and defence companies are integrating unmanned aircraft systems, electronic warfare, sensors, radars, mission computers and secure software into networked defence platforms. Advances in autonomy and AI-enabled decision support create questions around operator control, target selection, spoofing resilience and accountability, particularly where systems are exported or deployed in contested environments.

Why it may be material

The topic is not universal across all business models, but it is becoming material for companies developing weapons, unmanned systems, targeting support, electronic warfare or mission software. Customers, investors and civil society increasingly ask for evidence of meaningful human control, testing and accountability for mission outcomes.

Impact pathway

Potential effects may reach workers.
Potential effects may reach affected communities.
Potential effects may reach consumers.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Customers / end-users, Employees.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What technology changes could alter the topic's impacts or financial effects?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Community engagement, grievance and impact records
Consumer outcome, complaint and product-impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Wind tunnels, structural fatigue rigs, environmental chambers, flight-test ranges and weapons proving grounds
Process-map item (assets): Secure design offices, product lifecycle management systems, classified data networks, digital twins and configuration-control repositories
Process-map item (customers): National defence ministries, armed forces, coastguards and intelligence agencies procuring platforms, weapons and mission systems
Process-map item (customers): Airport operators, air navigation service providers and defence base operators buying surveillance, communications and support equipment
Process-map item (emerging_pressures): Tightening controls on arms exports, end-use monitoring and human rights due diligence for sales into conflict-affected regions

It may be less material when…

Entity-specific evidence does not show meaningful scale, exposure or effects.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
The weak signal is not supported by organisation-specific evidence or a credible monitoring trigger.

Affected stakeholders

Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS ESRS G1 Business conductsearch disclosure cards
ESRS ESRS S4 Consumers and end-users, but autonomous weapons governance is not a clear standard topicsearch disclosure cards
GRI No obvious GRI topic; possible indirect link to product responsibility and public policy disclosuressearch disclosure cards
SASB Possible indirect link to SASB Aerospace & Defense product safety or business ethics metrics, but autonomous weapons ethics is not clearly codified

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Which topics should you investigate first?

Initial screening

Start here

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Emerging issues

Candidate topics — Aerospace and Defense

Environmental releases and legacy contamination Aerospace & Defense Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Hazardous waste and demilitarisation residues Aerospace & Defense Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Lifecycle climate transition and platform efficiency Aerospace & Defense Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Local air emissions from aerospace special processes Aerospace & Defense Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Restricted substances and qualified material substitution Aerospace & Defense Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Physical climate resilience of critical aerospace and defence assets Aerospace & Defense Matched to profile Check if applicable Moderate signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Biodiversity and land use at ranges, airfields and launch sites Aerospace & Defense Matched to profile Check if applicable Validate for entity

What this topic covers