Materiality Navigator — Air Freight Transportation and Logistics

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Greenhouse gas mitigation and transition planning for air freight line-haul operations, including fleet fuel efficiency, aircraft renewal, sustainable aviation fuel uptake, market-based climate measures and emerging attention to contrails and other non-CO2 aviation climate effects.

How it shows up in this industry

Air freight operators use dedicated freighter aircraft, feeder aircraft and passenger bellyhold capacity to provide time-definite express, charter, cold-chain and airport-to-airport services. Jet A-1 combustion across long-haul and regional routes creates high emissions intensity per tonne-kilometre, while route planning, aircraft renewal, sustainable aviation fuel supply and customer demand for low-carbon freight shape transition options.

Why it may be material

Fuel is a major operating cost and the sector is directly exposed to CORSIA, EU and UK emissions trading, sustainable aviation fuel mandates and customer procurement requirements. Fleet age, route mix, fuel efficiency and preparedness for non-CO2 aviation climate methodologies can influence operating expenditure, customer retention, financing cost and residual values.

Impact pathway

Potential effects may reach the atmosphere.
Potential effects may reach future generations.
Potential effects may reach ecosystems.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
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 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 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 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
Long-term scenario, cumulative-impact and intergenerational analysis
Biodiversity, habitat and ecosystem-impact evidence
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
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): Dedicated freighter aircraft, including wide-body long-haul aircraft and narrow-body regional feeders
Process-map item (assets): Ground support equipment, delivery vans, line-haul lorries and alternative-fuel vehicle charging points
Process-map item (customers): Automotive, aerospace and electronics supply chains using air freight to prevent production stoppages
Process-map item (customers): Freight forwarders, customs brokers and third-party logistics providers buying capacity and handling services
Process-map item (emerging_pressures): Tightening aviation climate policy, including expanded emissions trading, sustainable aviation fuel mandates and stronger CORSIA implementation

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

Affected communities
Customers / end-users

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS E1 Climate change: transition plan, energy, Scope 1 emissions and climate-related targetssearch disclosure cards
GRI GRI 302 Energysearch disclosure cards
GRI GRI 305 Emissionssearch disclosure cards
SASB greenhouse gas emissions and fleet fuel management 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.

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of routine local air pollutants from air cargo and ground logistics operations, together with the transition of airport cargo handling equipment, delivery vans and feasible road feeder assets to electric or alternative-fuel models.

How it shows up in this industry

Airport cargo terminals and express hubs combine aircraft movements, auxiliary power units, tugs, belt loaders, cargo loaders, diesel lorries, delivery vans and road feeder services. Electrifying ground support equipment and delivery fleets depends on airport permissions, depot charging, grid capacity and coordination with refrigeration and automated sortation loads.

Why it may be material

Local air-quality constraints can affect airport access, expansion approvals, fleet procurement and city delivery rules. Electrification can reduce exposure to diesel restrictions and customer pressure, but it requires capital expenditure for equipment, charging and grid upgrades.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach the atmosphere.
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.

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 demand, pricing, market access or product and service revenue.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
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.

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 affected communities?
What current or proposed regulation 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
Emissions, air-quality and atmospheric-impact records 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
Revenue, demand, pricing and market-access analysis linked to the topic
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Funding terms, lender or investor requirements and cost-of-capital analysis
Process-map item (assets): Airport cargo terminals, bonded warehouses, cross-dock facilities and automated sortation centres
Process-map item (assets): Unit load devices, pallets, containers, nets, dollies, tugs, belt loaders and cargo loaders
Process-map item (assets): Cold-chain infrastructure, including refrigerated rooms, active temperature-controlled containers and dry-ice handling areas
Process-map item (assets): Ground support equipment, delivery vans, line-haul lorries and alternative-fuel vehicle charging points
Process-map item (assets): Airport slots, route rights, air operator certificates, regulated agent status and customs authorisations

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

Affected communities
Contractors
Customers / end-users
Employees

Users of the information

Investors / creditors
Local authorities
Regulators

Standards to check

ESRS ESRS E2 Pollution: air pollution, withsearch disclosure cards
ESRS ESRS E1 relevance where electrification reduces emissionssearch disclosure cards
GRI GRI 305 Emissionssearch disclosure cards
GRI GRI 302 Energysearch disclosure cards
SASB fleet fuel management and air quality emissions 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.

Environment
Industry baseline
Moderate industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Adaptation and resilience of air cargo hubs, cold-chain infrastructure, ramp operations and feeder networks to physical climate hazards that can disrupt time-critical freight, affect worker safety and compromise critical shipments.

How it shows up in this industry

Air freight networks concentrate time-critical flows through airport cargo terminals, automated sortation centres, refrigerated rooms, dry-ice handling areas and road feeder links. Extreme heat, flooding, storms and wildfire smoke can close runways, reduce aircraft payload performance, disrupt ramp work, interrupt road feeders and compromise refrigerated handovers for medicines, vaccines, perishables and emergency relief.

Why it may be material

Concentrated hub-and-spoke networks create dependency on a small number of gateways. Climate hazards can trigger service failures, cargo claims, adaptation capital expenditure, higher insurance costs and loss of confidence among healthcare, humanitarian and just-in-time manufacturing customers.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach affected communities.
Potential effects may reach downstream users.
Potential effects may reach consumers.
Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees.
The source places the pathway in 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 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 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?
Where across the value chain is the pathway most significant?
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 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
Downstream-user outcome, complaint and product-use evidence
Consumer outcome, complaint and product-impact records
Water withdrawal, discharge, quality and catchment-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
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
Provision, claim, penalty, remediation and contingent-liability records
Process-map item (assets): Airport cargo terminals, bonded warehouses, cross-dock facilities and automated sortation centres
Process-map item (assets): Unit load devices, pallets, containers, nets, dollies, tugs, belt loaders and cargo loaders
Process-map item (assets): Cold-chain infrastructure, including refrigerated rooms, active temperature-controlled containers and dry-ice handling areas
Process-map item (assets): Airport slots, route rights, air operator certificates, regulated agent status and customs authorisations
Process-map item (customers): Humanitarian agencies and governments moving emergency relief, medical supplies and disaster response cargo

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
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

Investors / creditors
Local authorities
Regulators

Standards to check

ESRS ESRS E1 Climate change: adaptation, resilience and climate-related physical riskssearch disclosure cards
GRI GRI 201 Economic performance disclosures on climate-related financial implications, where used with adaptation contextsearch disclosure cards
SASB SASB Air Freight & Logistics operational resilience or service disruption indicators may provide only a partial anchor

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Environment
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Prevention, detection, response and remediation for unintended releases from aircraft and ground fleet fuel, de-icing chemicals, hydraulic fluids, oils, maintenance materials and damaged cargo around airport cargo infrastructure.

How it shows up in this industry

Air freight operations use fuel storage services, aircraft maintenance inputs, lubricants, hydraulic fluids, de-icing fluids, ground vehicles, cargo loaders and dangerous-goods handling at airport ramps, bonded warehouses and cross-dock facilities. Packaging failures, damaged cargo, fuel leaks and contaminated de-icing runoff can enter drainage systems near airports and logistics parks.

Why it may be material

Releases can create clean-up expenditure, environmental liabilities, enforcement actions, insurance claims and constraints on terminal leases or expansion. Exposure is highest where operators control cargo terminals, maintenance areas, fuel interfaces or dangerous-goods handling facilities.

Impact pathway

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

Financial pathway

The topic may create provisions, penalties, remediation costs, claims or other liabilities.
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 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?
What is the scale, scope, likelihood and remediability of effects on soil and groundwater?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
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
Provision, claim, penalty, remediation and contingent-liability records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
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): Airport cargo terminals, bonded warehouses, cross-dock facilities and automated sortation centres
Process-map item (assets): Unit load devices, pallets, containers, nets, dollies, tugs, belt loaders and cargo loaders
Process-map item (assets): Ground support equipment, delivery vans, line-haul lorries and alternative-fuel vehicle charging points
Process-map item (assets): Airport slots, route rights, air operator certificates, regulated agent status and customs authorisations
Process-map item (customers): Perishable goods exporters, including seafood, flowers, fresh produce and premium food suppliers

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
Contractors
Employees

Users of the information

Investors / creditors
Local authorities
Regulators

Standards to check

ESRS ESRS E2 Pollutionsearch disclosure cards
ESRS ESRS E3 Water and marine resources where water bodies are affectedsearch disclosure cards
GRI GRI 303 Water and Effluentssearch disclosure cards
GRI GRI 306 Waste where releases or related wastes are materialsearch disclosure cards
SASB SASB Air Freight & Logistics environmental management or ecological impact indicators, if applicable

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.

Environment
Business-model dependent
Moderate industry signal
Impact materiality

Workcard generated from the catalogue

What this topic covers

Waste prevention, reuse, recycling and circularity for air freight and express parcel packaging, including cold-chain packaging, pallets, plastic films, cartons, gel packs and reverse logistics materials.

How it shows up in this industry

Express parcel, e-commerce returns and cold-chain air freight use cartons, labels, plastic wrap, pallets, thermal blankets, insulated packaging, gel packs, dry-ice-compatible materials and reusable containers. Failed deliveries, returns and damaged shipments can multiply packaging flows across hubs, depots and last-mile routes.

Why it may be material

High-volume parcel and cold-chain operations create visible waste streams and purchasing costs. Customer pressure, waste regulation and extended producer responsibility schemes can affect e-commerce and healthcare logistics contracts, while reusable packaging can create new reverse logistics opportunities.

Impact pathway

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

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may affect demand, pricing, market access or product and service revenue.
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?
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

Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Water withdrawal, discharge, quality and catchment-impact records
Consumer outcome, complaint and product-impact records
Downstream-user outcome, complaint and product-use evidence
Operating-cost records and budgets linked to the topic
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Unit load devices, pallets, containers, nets, dollies, tugs, belt loaders and cargo loaders
Process-map item (assets): Cold-chain infrastructure, including refrigerated rooms, active temperature-controlled containers and dry-ice handling areas
Process-map item (customers): E-commerce platforms and online retailers requiring time-definite parcel delivery
Process-map item (customers): Manufacturers shipping high-value components, semiconductors, machinery spares and just-in-time inventory
Process-map item (customers): Automotive, aerospace and electronics supply chains using air freight to prevent production stoppages

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
Customers / end-users
Suppliers

Users of the information

NGOs / civil society
Regulators

Standards to check

ESRS ESRS E5 Resource use and circular economysearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
SASB SASB Air Freight & Logistics resource efficiency or waste-related disclosures, if applicable

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.

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

Workcard generated from the catalogue

What this topic covers

Management of hazardous and regulated waste from aircraft, ground support equipment and vehicle maintenance, including secure storage, licensed treatment, contractor oversight, recovery and disposal controls.

How it shows up in this industry

Air freight operations generate used oils, tyres, filters, hydraulic fluids, lubricants, absorbents, de-icing residues and other maintenance wastes from aircraft, ground support equipment, delivery fleets and cargo handling assets. These wastes may be managed at airport facilities, maintenance providers, depots and contracted treatment sites.

Why it may be material

Waste mismanagement can create enforcement action, clean-up costs, contractor liability and airport lease concerns. Materiality is higher for operators with in-house maintenance, ground fleet depots, de-icing interfaces or significant control over cargo terminal waste handling.

Impact pathway

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

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?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on soil and groundwater?
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

Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact 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
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Dedicated freighter aircraft, including wide-body long-haul aircraft and narrow-body regional feeders
Process-map item (assets): Contracted bellyhold capacity on passenger aircraft and interline partner networks
Process-map item (assets): Ground support equipment, delivery vans, line-haul lorries and alternative-fuel vehicle charging points
Process-map item (assets): Airport slots, route rights, air operator certificates, regulated agent status and customs authorisations
Process-map item (emerging_pressures): Electrification of ground fleets and cargo handling equipment, constrained by depot grid capacity and airport charging access

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.
The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

Affected communities
Contractors
Employees
Suppliers

Users of the information

Local authorities
Regulators

Standards to check

ESRS ESRS E5 Resource use and circular economysearch disclosure cards
ESRS ESRS E2 Pollution where hazardous substances are involvedsearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
SASB SASB Air Freight & Logistics environmental management or waste-related indicators, if applicable

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.

Environment
Optional / niche
Entity-specific validation required
Double materiality

Workcard generated from the catalogue

What this topic covers

Biodiversity, land-use and drainage impacts associated with expansion or development of air cargo terminals, warehouses, sortation centres, logistics parks, road access and supporting freight infrastructure.

How it shows up in this industry

Air freight growth can require cargo terminal expansion, bonded warehouses, automated sortation centres, cross-dock facilities, logistics parks, lorry parking and road access near airports. These developments can seal land, alter drainage, fragment habitats and increase pressure on ecological areas around airport perimeters and freight corridors.

Why it may be material

Materiality depends on whether an operator owns, develops or leases major cargo terminals and logistics parks in ecologically sensitive or planning-constrained locations. Expansion projects can face planning delay, mitigation costs and opposition where habitat disturbance or drainage impacts are significant.

Impact pathway

Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Affected communities.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
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.
The topic may affect demand, pricing, market access or product and service revenue.

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 ecosystems?
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

Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Community engagement, grievance and impact records
Capital plans, asset adaptation budgets and investment approvals
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Revenue, demand, pricing and market-access analysis linked to the topic
Process-map item (assets): Airport cargo terminals, bonded warehouses, cross-dock facilities and automated sortation centres
Process-map item (assets): Unit load devices, pallets, containers, nets, dollies, tugs, belt loaders and cargo loaders
Process-map item (assets): Cold-chain infrastructure, including refrigerated rooms, active temperature-controlled containers and dry-ice handling areas
Process-map item (assets): Airport slots, route rights, air operator certificates, regulated agent status and customs authorisations
Process-map item (customers): Automotive, aerospace and electronics supply chains using air freight to prevent production stoppages

It may be less material when…

Entity-specific evidence does not show meaningful scale, exposure or effects.
The optional or niche activity linked to the topic is not present.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

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 SASB Air Freight & Logistics may include ecological impacts only indirectly; sector-specific mapping requires review

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

Health, safety, fatigue management, training and working conditions across air cargo flight crews, maintenance, ramp handling, warehouses, sortation, driving, courier and subcontracted logistics roles.

How it shows up in this industry

Air freight relies on pilots, loadmasters, mechanics, ramp agents, warehouse operatives, sortation staff, drivers and couriers working around aircraft, unit load devices, belt loaders, tugs, dollies, automated sortation centres and time-critical night hub waves. Third-party trucking, feeder capacity and last-mile contractors extend workforce impacts beyond direct employees.

Why it may be material

Injuries, fatigue and poor working conditions can raise compensation costs, damage aircraft and cargo, slow hub sortation, disrupt last-mile delivery and weaken service reliability. Labour shortages among pilots, mechanics, drivers and warehouse operatives increase overtime, training and retention costs.

Impact pathway

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

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 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 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
Supplier workforce, audit, grievance and remediation 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
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): Airport cargo terminals, bonded warehouses, cross-dock facilities and automated sortation centres
Process-map item (assets): Unit load devices, pallets, containers, nets, dollies, tugs, belt loaders and cargo loaders
Process-map item (assets): Flight planning, shipment tracking, customs brokerage, warehouse management and customer booking platforms
Process-map item (customers): Humanitarian agencies and governments moving emergency relief, medical supplies and disaster response cargo
Process-map item (customers): Consumers and small businesses using courier, returns and international express services

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
Employees
Trade unions
Value chain workers

Users of the information

Board / management
Regulators

Standards to check

ESRS ESRS S1 Own workforcesearch disclosure cards
ESRS ESRS S2 Workers in the value chain: health and safety, working conditions and trainingsearch disclosure cards
GRI GRI 403 Occupational health and safetysearch disclosure cards
GRI GRI 401 Employmentsearch disclosure cards
GRI GRI 404 Training and educationsearch disclosure cards
SASB employee health and safety and labour practices where applicable

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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

Community amenity and social licence impacts from night cargo flights, aircraft and ground equipment noise, road feeder traffic, cargo terminal expansion and responsiveness to local grievances.

How it shows up in this industry

Express air freight often relies on night sortation waves, night flights, early-morning departures, auxiliary power units, cargo loaders and road feeder services. Cargo terminal expansion and logistics parks can intensify disturbance in residential areas already affected by airport activity.

Why it may be material

Community opposition can drive night-flight restrictions, planning refusal, airport expansion limits and route redesign. These outcomes can reduce network density, increase operating costs and weaken the value of slots, terminal leases and route rights.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach workers.
Potential effects may reach contractors.
Affected stakeholder groups identified in the source include Affected communities.
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 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.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

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 workers?
What current or proposed regulation 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
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
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Airport cargo terminals, bonded warehouses, cross-dock facilities and automated sortation centres
Process-map item (assets): Unit load devices, pallets, containers, nets, dollies, tugs, belt loaders and cargo loaders
Process-map item (assets): Ground support equipment, delivery vans, line-haul lorries and alternative-fuel vehicle charging points
Process-map item (assets): Flight planning, shipment tracking, customs brokerage, warehouse management and customer booking platforms
Process-map item (assets): Airport slots, route rights, air operator certificates, regulated agent status and customs authorisations

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

Users of the information

Board / management
Local authorities
Media
NGOs / civil society
Regulators

Standards to check

ESRS ESRS S3 Affected communities, withsearch disclosure cards
ESRS ESRS E2 relevance where nuisance is linked to pollution controlssearch disclosure cards
GRI GRI 413 Local communitiessearch disclosure cards
SASB SASB Air Freight & Logistics may provide partial safety or externality anchors; noise-specific mapping needs review

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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
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Safety and emergency controls for air transport of lithium batteries, chemicals, aerosols, biological samples, dry ice and other regulated cargo, from booking and acceptance through stowage, flight, handling and incident response.

How it shows up in this industry

Air cargo acceptance and screening must identify lithium batteries, aerosols, flammable liquids, corrosives, toxic substances, biological samples and dry-ice shipments before unit load device build-up and aircraft loading. Growth in e-commerce returns, electronics and e-mobility products increases exposure to undeclared or damaged batteries in aircraft cargo holds and express parcel flows.

Why it may be material

A misdeclared or improperly packed dangerous-goods shipment can cause aircraft fire, emergency diversion, cargo loss, regulatory penalties, insurance escalation and major liability. Compliance with ICAO Annex 18, ICAO Technical Instructions and IATA Dangerous Goods Regulations is central to asset protection, route continuity and customer confidence.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach affected communities.
Potential effects may reach downstream users.
Potential effects may reach emergency responders.
Potential effects may reach the atmosphere.
Potential effects may reach soil and groundwater.
Potential effects may reach water bodies.
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, Upstream, Downstream, Cross value chain.

Financial pathway

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 change operating costs through resource use, controls, remediation or ongoing management.
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.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

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
Community engagement, grievance and impact records
Downstream-user outcome, complaint and product-use evidence
Emergency-response plans, incident logs and responder feedback
Emissions, air-quality and atmospheric-impact records linked to the topic
Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Operating-cost records and budgets linked to the topic
Revenue, demand, pricing and market-access analysis linked to the topic
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Airport cargo terminals, bonded warehouses, cross-dock facilities and automated sortation centres
Process-map item (assets): Unit load devices, pallets, containers, nets, dollies, tugs, belt loaders and cargo loaders
Process-map item (customers): Pharmaceutical, biotechnology and healthcare companies moving temperature-sensitive medicines, vaccines and clinical trial materials
Process-map item (customers): Automotive, aerospace and electronics supply chains using air freight to prevent production stoppages
Process-map item (customers): Perishable goods exporters, including seafood, flowers, fresh produce and premium food suppliers

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

Affected communities
Business partners
Contractors
Customers / end-users
Employees

Users of the information

Investors / creditors
Local authorities
Regulators

Standards to check

ESRS ESRS S1 Own workforcesearch disclosure cards
ESRS ESRS S2 Workers in the value chainsearch disclosure cards
ESRS ESRS S3 Affected communitiessearch disclosure cards
ESRS ESRS E2 Pollution where incidents cause exposure or releasessearch disclosure cards
GRI GRI 403 Occupational health and safety, supplemented by incident and compliance disclosuressearch disclosure cards
SASB accidents and safety management, including cargo handling and aviation safety controls

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Social
Industry baseline
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Integrity, safety and reliability of temperature-sensitive and critical shipments, including medicines, vaccines, biologics, clinical trial materials, food, perishables and emergency healthcare cargo transported by air.

How it shows up in this industry

Air freight companies move vaccines, biologics, clinical trial materials, seafood, flowers, fresh produce and emergency medical supplies using refrigerated rooms, active temperature-controlled containers, dry ice, gel packs, monitoring devices and validated lane procedures. Failures can occur during booking, acceptance, hub transhipment, customs hold, ramp exposure or last-mile delivery.

Why it may be material

Cold-chain performance directly affects high-margin pharmaceutical, biotechnology, healthcare and perishable contracts, as well as cargo claims, insurance costs and brand trust. A missed connection or failed handover can make high-value medical products ineffective or unsafe.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach downstream users.
Potential effects may reach affected communities.
Potential effects may reach workers.
Potential effects may reach contractors.
Affected stakeholder groups identified in the source include Affected communities, Business partners, 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 create provisions, penalties, remediation costs, claims or other liabilities.
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 reputation, licences to operate, intellectual property or other intangible value.
The topic may affect insurance availability, coverage terms, premiums or claims.

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 consumers?
What evidence shows that customer demand is changing?

Evidence to collect

Consumer outcome, complaint and product-impact records
Downstream-user outcome, complaint and product-use evidence
Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Insurance coverage, premium, exclusion and claims records
Process-map item (assets): Airport cargo terminals, bonded warehouses, cross-dock facilities and automated sortation centres
Process-map item (assets): Unit load devices, pallets, containers, nets, dollies, tugs, belt loaders and cargo loaders
Process-map item (assets): Cold-chain infrastructure, including refrigerated rooms, active temperature-controlled containers and dry-ice handling areas
Process-map item (assets): Flight planning, shipment tracking, customs brokerage, warehouse management and customer booking platforms
Process-map item (customers): Pharmaceutical, biotechnology and healthcare companies moving temperature-sensitive medicines, vaccines and clinical trial materials

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 downstream pathway.

Affected stakeholders

Affected communities
Business partners
Customers / end-users

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS S4 Consumers and end-users: health and safety of products and servicessearch disclosure cards
GRI GRI 416 Customer health and safety, applied to service integrity for temperature-sensitive goodssearch disclosure cards
SASB SASB Air Freight & Logistics service quality or cargo claims indicators may only partially capture cold-chain integrity

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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

Workcard generated from the catalogue

What this topic covers

Governance of lawful and secure air cargo movements, including customs, sanctions, bonded storage, cargo screening, known consignor verification, regulated-agent obligations and controls against misuse of express logistics channels.

How it shows up in this industry

Air freight operators provide customs brokerage, bonded movements, export filing, import clearance, temporary storage, proof of delivery and security screening across international gateways. They rely on regulated-agent status, customs authorisations, air operator certificates, known consignor checks, screening equipment and access controls to keep freight moving securely across borders and airport perimeters.

Why it may be material

Breaches can lead to regulatory penalties, shipment seizure, loss of customs authorisations, suspension of regulated-agent status, route disruption and customer loss. Geopolitical sanctions, advance cargo data regimes and aviation security requirements make accurate documentation and screening financially critical for cross-border express and high-value logistics.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach downstream users.
Potential effects may reach consumers.
Potential effects may reach workers.
Potential effects may reach contractors.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users.
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 create provisions, penalties, remediation costs, claims or other liabilities.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
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.

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

Community engagement, grievance and impact records
Downstream-user outcome, complaint and product-use evidence
Consumer outcome, complaint and product-impact records
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Operating-cost records and budgets linked to the topic
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Funding terms, lender or investor requirements and cost-of-capital analysis
Process-map item (assets): Airport cargo terminals, bonded warehouses, cross-dock facilities and automated sortation centres
Process-map item (assets): Unit load devices, pallets, containers, nets, dollies, tugs, belt loaders and cargo loaders
Process-map item (assets): Flight planning, shipment tracking, customs brokerage, warehouse management and customer booking platforms
Process-map item (assets): Airport slots, route rights, air operator certificates, regulated agent status and customs authorisations
Process-map item (assets): Security screening equipment, X-ray systems, explosive trace detection and access control 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 upstream or downstream pathway.

Affected stakeholders

Business partners
Customers / end-users

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS ESRS G1 Business conduct: compliance, corruption, whistleblowing and responsible business practices where linked to trade and security controlssearch disclosure cards
GRI GRI 205 Anti-corruptionsearch disclosure cards
GRI GRI 2 governance disclosures may provide governance anchors, but air cargo trade security is more specificsearch disclosure cards
SASB regulatory compliance, safety and security-related operational disclosures

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Governance
Business-model dependent
Moderate industry signal
Financial materiality

Workcard generated from the catalogue

What this topic covers

Governance of lobbying, political engagement and trade association activity on aviation climate regulation, airport access, night operations, cargo security, customs regimes and clean transport rules affecting air freight networks.

How it shows up in this industry

Air freight operators are affected by aviation climate policy, airport slots, night-flight restrictions, airport expansion planning, customs advance cargo information regimes, security rules and clean transport access requirements. Public policy engagement can shape the operating environment for hard-to-abate aviation, sustainable aviation fuel supply, cargo terminal development and cross-border express services.

Why it may be material

Policy outcomes influence fuel costs, access to airports, expansion permissions, night operations, customs processing and capital allocation. Misalignment between lobbying positions and stated climate or community commitments can attract investor scrutiny, NGO campaigns and reputational damage.

Impact pathway

The source places the pathway in 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 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.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

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?
Where across the value chain is the pathway most significant?
Could this topic affect demand, pricing, market access or revenue?
Could this topic change operating costs or the cost of controls and remediation?
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
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Airport cargo terminals, bonded warehouses, cross-dock facilities and automated sortation centres
Process-map item (assets): Airport slots, route rights, air operator certificates, regulated agent status and customs authorisations
Process-map item (assets): Security screening equipment, X-ray systems, explosive trace detection and access control systems
Process-map item (emerging_pressures): Tightening aviation climate policy, including expanded emissions trading, sustainable aviation fuel mandates and stronger CORSIA implementation
Process-map item (emerging_pressures): Rising scrutiny of non-CO2 aviation effects, including contrail formation and nitrogen oxides at cruising altitude

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.

Users of the information

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

Standards to check

ESRS ESRS G1 Business conduct: political influence and lobbying activitiessearch disclosure cards
GRI GRI 415 Public Policysearch disclosure cards
SASB SASB Air Freight & Logistics may not provide a direct lobbying anchor; mapping requires 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
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Due diligence and governance of contracted logistics and aviation partners whose performance affects worker welfare, cargo safety, trade compliance, security, service reliability and customer commitments across air freight networks.

How it shows up in this industry

Air freight networks rely on contracted bellyhold capacity, interline partners, third-party trucking, road feeder services, last-mile couriers, ground handlers, maintenance providers, airport service providers and digital platforms. Weak partner controls can affect labour conditions, safety competence, customs compliance, cargo security, shipment visibility and service reliability across international routes.

Why it may be material

Complex subcontracted networks extend safety, labour, security and compliance exposures beyond directly controlled hubs and aircraft. Partner failures can lead to cargo claims, regulatory action, customer contract loss, labour controversies and disruption to time-definite networks.

Impact pathway

Potential effects may reach supply-chain workers.
Potential effects may reach contractors.
Potential effects may reach workers.
Potential effects may reach affected communities.
Potential effects may reach downstream users.
Affected stakeholder groups identified in the source include Business partners, Contractors, Customers / end-users, Suppliers, Value chain workers.
The source places the pathway in 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 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 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 is the scale, scope, likelihood and remediability of effects on supply-chain workers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Supplier workforce, audit, grievance and remediation records
Contractor working-condition, incident and engagement records
Workforce, health and safety, engagement and grievance records
Community engagement, grievance and impact records
Downstream-user outcome, complaint and product-use evidence
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
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Contracted bellyhold capacity on passenger aircraft and interline partner networks
Process-map item (assets): Cold-chain infrastructure, including refrigerated rooms, active temperature-controlled containers and dry-ice handling areas
Process-map item (customers): Automotive, aerospace and electronics supply chains using air freight to prevent production stoppages
Process-map item (customers): Freight forwarders, customs brokers and third-party logistics providers buying capacity and handling services
Process-map item (emerging_pressures): Expansion of nearshoring and supply chain resilience strategies changing lane density, inventory models and premium air freight demand

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

Business partners
Contractors
Customers / end-users
Suppliers
Value chain workers

Users of the information

Board / management
Regulators

Standards to check

ESRS ESRS S2 Workers in the value chainsearch disclosure cards
ESRS ESRS G1 Business conduct: supplier relationships and due diligencesearch disclosure cards
GRI GRI 308 Supplier Environmental Assessmentsearch disclosure cards
GRI GRI 414 Supplier Social Assessmentsearch disclosure cards
GRI GRI 2 governance disclosuressearch disclosure cards
SASB outsourced operations, safety, labour and service quality exposures may provide partial sector anchors

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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
Financial materiality

Workcard generated from the catalogue

What this topic covers

Governance of cyber resilience and data confidentiality across digital booking, tracking, customs, sortation, routing and proof-of-delivery systems used to operate air freight networks.

How it shows up in this industry

Air freight depends on customer booking platforms, rate setting, capacity allocation, shipment tracking, customs data links, warehouse management, automated sortation centres, route planning and proof-of-delivery systems. Sensitive records include recipient details, trade documents, high-value routing information and customs declarations, while system outages can halt hub sortation and border clearance.

Why it may be material

Cyber incidents or data breaches can create delivery failures, customs delays, cargo theft exposure, claims, legal liability and higher cyber-insurance costs. Automation and artificial intelligence in sortation, routing and customs documentation increase dependency on resilient systems and third-party digital controls.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach downstream users.
Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users, 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 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.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

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 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 technology changes could alter the topic's impacts or financial effects?

Evidence to collect

Consumer outcome, complaint and product-impact records
Downstream-user outcome, complaint and product-use evidence
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
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
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
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Airport cargo terminals, bonded warehouses, cross-dock facilities and automated sortation centres
Process-map item (assets): Flight planning, shipment tracking, customs brokerage, warehouse management and customer booking platforms
Process-map item (assets): Airport slots, route rights, air operator certificates, regulated agent status and customs authorisations
Process-map item (assets): Security screening equipment, X-ray systems, explosive trace detection and access control systems
Process-map item (customers): Freight forwarders, customs brokers and third-party logistics providers buying capacity and handling services

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

Business partners
Customers / end-users
Suppliers

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS G1 Business conductsearch disclosure cards
ESRS ESRS S4 Consumers and end-users where data confidentiality affects end-userssearch disclosure cards
GRI GRI 418 Customer privacy, supplemented by governance disclosuressearch disclosure cards
SASB SASB Air Freight & Logistics may not provide a direct cyber-security anchor; mapping may require cross-industry judgement

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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
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of granular emissions accounting and verified climate claims for air freight services, including consignment-level carbon allocation methods, sustainable aviation fuel chain-of-custody, certificate reconciliation, book-and-claim integrity, offset claim controls and assurance of low-carbon freight products.

How it shows up in this industry

Air freight companies sell parcel, charter, cold-chain and airport-to-airport services using dedicated aircraft, passenger bellyhold, road feeder services and interline partners. Shippers in e-commerce, pharmaceuticals, electronics and manufacturing increasingly request auditable shipment emissions data, verified sustainable aviation fuel attribution and low-carbon routing claims for individual consignments.

Why it may be material

Customer procurement requirements, fuel blending regimes and sustainable finance scrutiny are making emissions data quality and sustainable aviation fuel claim controls commercially material. Weak shipment allocation methods, double counting or unsupported fuel certificates can trigger greenwashing allegations, contract disputes and loss of customer trust, while robust controls can support credible low-carbon freight products.

Impact pathway

Potential effects may reach the atmosphere.
Potential effects may reach future generations.
Potential effects may reach downstream users.
Potential effects may reach ecosystems.
Affected stakeholder groups identified in the source include Customers / end-users, Suppliers.
The source places the pathway in Upstream, 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.
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 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

Emissions, air-quality and atmospheric-impact records linked to the topic
Long-term scenario, cumulative-impact and intergenerational analysis
Downstream-user outcome, complaint and product-use evidence
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
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Provision, claim, penalty, remediation and contingent-liability records
Process-map item (assets): Airport cargo terminals, bonded warehouses, cross-dock facilities and automated sortation centres
Process-map item (assets): Unit load devices, pallets, containers, nets, dollies, tugs, belt loaders and cargo loaders
Process-map item (assets): Ground support equipment, delivery vans, line-haul lorries and alternative-fuel vehicle charging points
Process-map item (assets): Flight planning, shipment tracking, customs brokerage, warehouse management and customer booking platforms
Process-map item (customers): Automotive, aerospace and electronics supply chains using air freight to prevent production stoppages

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

Customers / end-users
Suppliers

Users of the information

Board / management
Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E1 Climate changesearch disclosure cards
ESRS ESRS G1 Business conduct where climate-related claims and sustainability information controls are materialsearch disclosure cards
GRI GRI 302 Energysearch disclosure cards
GRI GRI 305 Emissions provide partial anchors; shipment-level and fuel certificate claim integrity require judgementsearch disclosure cards
SASB SASB Air Freight & Logistics fuel efficiency and emissions metrics, with limited coverage of customer-facing claim assurance

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Governance
Emerging issue
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of AI-enabled and robotic systems in air freight operations, including human oversight, documentation accuracy, workforce impacts, cyber controls and accountability for automated decisions affecting routing, customs filings and sortation.

How it shows up in this industry

Air freight and express networks increasingly use automated sortation centres, route optimisation tools, warehouse management systems, customer booking platforms and automated customs data links. These systems influence labour scheduling, parcel prioritisation, customs declarations, sanctions screening hand-offs and time-definite delivery performance.

Why it may be material

Automation can improve speed and accuracy in hub waves, but poor governance can create documentation errors, unsafe work intensity, cyber vulnerabilities, customs non-compliance and service failures. The issue is gaining salience as operators combine robotics, AI and cross-border data flows in bonded warehouses and cargo gateways.

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.
Affected stakeholder groups identified in the source include Contractors, Customers / end-users, Employees, Trade unions.
The source places the pathway in Own operations, 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 create provisions, penalties, remediation costs, claims or other liabilities.
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?
Where across the value chain is the pathway most significant?
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 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
Supplier workforce, audit, grievance and remediation records
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
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): Airport cargo terminals, bonded warehouses, cross-dock facilities and automated sortation centres
Process-map item (assets): Unit load devices, pallets, containers, nets, dollies, tugs, belt loaders and cargo loaders
Process-map item (assets): Flight planning, shipment tracking, customs brokerage, warehouse management and customer booking platforms
Process-map item (assets): Airport slots, route rights, air operator certificates, regulated agent status and customs authorisations
Process-map item (customers): Freight forwarders, customs brokers and third-party logistics providers buying capacity and handling services

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Contractors
Customers / end-users
Employees
Trade unions

Users of the information

Board / management
Regulators

Standards to check

ESRS ESRS S1 Own workforcesearch disclosure cards
ESRS ESRS S2 Workers in the value chainsearch disclosure cards
ESRS ESRS G1 Business conduct may provide partial governance anchorssearch disclosure cards
GRI GRI 404 Training and educationsearch disclosure cards
GRI GRI 403 Occupational health and safety may be relevant by proxy; AI governance is not directly addressedsearch disclosure cards
SASB SASB Air Freight & Logistics may address data security or operational efficiency only indirectly, depending on the standard

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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

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Emerging issues

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