Materiality Navigator — Chemicals | London Reporting Academy

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Control of regulated and nuisance air pollutants from chemical reactions, combustion, storage, separation, solvent handling, flaring and abatement systems.

How it shows up in this industry

Cracking, reforming, oxidation, chlorination, nitration, drying, distillation, solvent recovery, thermal oxidation, flaring and bulk storage can generate volatile organic compounds, nitrogen oxides, particulate matter, acid gases, chlorine, ammonia and odorous compounds. Chemical installations operate under environmental permits and Best Available Techniques requirements.

Why it may be material

Air controls require scrubbers, oxidisers, flare upgrades, monitoring and operating expenditure. Permit exceedances can lead to fines, consent orders, production curtailment and community opposition, particularly in dense chemical clusters.

Impact pathway

Potential effects may reach the atmosphere.
Potential effects may reach affected communities.
Potential effects may reach workers.
Potential effects may reach ecosystems.
Affected stakeholder groups identified in the source include Affected communities, 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 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 the atmosphere?
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

Emissions, air-quality and atmospheric-impact records linked to the topic
Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
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
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Bulk liquid tank farms, pressurised gas bullets, silos and hazardous goods warehouses
Process-map item (assets): Bulk storage tank farms, pressurised sphere tanks, refrigerated tanks, silos and drum filling stations for hazardous and non-hazardous chemicals
Process-map item (assets): Wastewater treatment plants, neutralisation pits, hazardous waste storage areas, incinerators and effluent monitoring stations
Process-map item (assets): Laboratories, pilot plants, quality control facilities and application development centres

It may be less material when…

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

Affected stakeholders

Affected communities
Employees

Users of the information

Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E2 Pollutionsearch disclosure cards
GRI GRI 305 Emissionssearch disclosure cards
SASB air quality

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 greenhouse gas emissions, energy intensity and transition investment across energy-intensive chemical processes, feedstocks and products.

How it shows up in this industry

Chemical production uses steam crackers, reformers, ammonia and methanol synthesis, chlor-alkali cells, boilers, combined heat and power units and process vent streams. Natural gas, naphtha, electricity, steam, hydrogen and synthesis gas create high energy and carbon cost exposure, while customers increasingly request low-carbon chemicals.

Why it may be material

Energy-intensive chemical assets face carbon pricing, emissions trading, energy levies, border adjustment mechanisms and major capital choices for electrification, green hydrogen, carbon capture and low-carbon feedstocks. Weak transition plans can affect margins, market access, financing and asset values.

Impact pathway

Potential effects may reach the atmosphere.
Potential effects may reach future generations.
Potential effects may reach affected communities.
Potential effects may reach ecosystems.
Affected stakeholder groups identified in the source include Affected communities, 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 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?
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
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
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): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Bulk storage tank farms, pressurised sphere tanks, refrigerated tanks, silos and drum filling stations for hazardous and non-hazardous chemicals
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses
Process-map item (customers): Agriculture and food value chains buying fertilisers, crop protection intermediates, preservatives and processing chemicals
Process-map item (customers): Construction materials companies using insulation chemicals, concrete admixtures, pigments and waterproofing agents

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 changesearch disclosure cards
GRI GRI 302 Energysearch disclosure cards
GRI GRI 305 Emissionssearch disclosure cards
SASB greenhouse gas emissions and energy management

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

Routine release of combustion pollutants, volatile organic compounds, acid gases, ammonia and particulates from chemical reaction, separation, drying, utility and abatement systems.

How it shows up in this industry

Integrated petrochemical complexes and speciality chemical plants operate crackers, reformers, reactors, dryers, scrubbers, flares, boilers, thermal oxidisers and solvent recovery units. Combustion and process vents can emit nitrogen oxides, sulphur oxides, particulates, volatile organic compounds, ammonia and acid gases to surrounding air sheds.

Why it may be material

Air emissions are central to permits and abatement systems for chemical installations. Non-compliance can lead to fines, operating restrictions and community concern, while leak reduction and efficient abatement can lower solvent losses and compliance cost.

Impact pathway

Potential effects may reach the atmosphere.
Potential effects may reach affected communities.
Potential effects may reach ecosystems.
Potential effects may reach workers.
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 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?
What is the scale, scope, likelihood and remediability of effects on the atmosphere?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
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
Biodiversity, habitat and ecosystem-impact evidence
Workforce, health and safety, engagement and grievance 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
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): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Laboratories, pilot plants, quality control facilities and application development centres
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses
Process-map item (assets): Quality control, analytical and product stewardship laboratories
Process-map item (assets): Process control systems, distributed control systems, safety instrumented systems, emissions monitoring systems and product stewardship databases

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 Air Quality

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

Climate transition strategy and emissions reduction for energy-intensive chemical production, including combustion, process emissions, flaring, hydrogen, nitrous oxide and feedstock-related carbon exposure.

How it shows up in this industry

Chemical producers operate steam crackers, reformers, hydrogen plants, boilers, flares, chlor-alkali electrolysis, oxidation units, nitration routes and energy-intensive distillation or separation systems. Fossil feedstocks such as naphtha, ethane, propane, methanol and aromatics create embedded and combustion emissions, while nitrous oxide and methane may arise from specific reaction and utility systems.

Why it may be material

Greenhouse gas and energy costs are embedded in high-temperature reaction routes, utilities generation and separation processes. Carbon pricing, electrified heat requirements, low-carbon hydrogen choices and customer demand for lower-carbon resins, solvents, intermediates and speciality chemicals can materially affect margins, capital allocation, financing and market access.

Impact pathway

Potential effects may reach the atmosphere.
Potential effects may reach future generations.
Potential effects may reach affected communities.
Potential effects may reach ecosystems.
Affected stakeholder groups identified in the source include Affected communities, 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 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.
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 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
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
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
Provision, claim, penalty, remediation and contingent-liability records
Process-map item (assets): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Bulk storage tank farms, pressurised sphere tanks, refrigerated tanks, silos and drum filling stations for hazardous and non-hazardous chemicals
Process-map item (assets): Utilities infrastructure including boilers, combined heat and power units, cooling towers, water treatment plants, flare systems and compressed air networks
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses
Process-map item (assets): Process control systems, distributed control systems, safety instrumented systems, emissions monitoring systems and product stewardship databases

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 changesearch disclosure cards
GRI GRI 305 Emissionssearch disclosure cards
GRI GRI 302 Energysearch disclosure cards
SASB Greenhouse Gas Emissions and Energy Management

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 water withdrawal, water consumption, reuse, treatment and effluent quality across chemical production sites.

How it shows up in this industry

Cooling towers, boilers, washing, reaction media, neutralisation pits, wastewater treatment plants and effluent monitoring stations are central to chemical operations. Discharges may contain salts, solvents, nutrients, heavy metals, phenols, surfactants, colour, chemical oxygen demand and toxic trace substances.

Why it may be material

Water scarcity can curtail cooling and steam generation, while tighter discharge permits drive wastewater treatment capital expenditure and operating cost. Exceedances can result in fines, consent orders, production limits and impaired licence to operate in water-stressed chemical clusters.

Impact pathway

Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach affected communities.
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 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?
What is the scale, scope, likelihood and remediability of effects on water bodies?
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 current or proposed regulation could change the topic's relevance?

Evidence to collect

Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
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
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): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Utilities infrastructure including boilers, combined heat and power units, cooling towers, water treatment plants, flare systems and compressed air networks
Process-map item (assets): Wastewater treatment plants, neutralisation pits, hazardous waste storage areas, incinerators and effluent monitoring stations
Process-map item (assets): Wastewater treatment plants, thermal oxidisers, flares, scrubbers, incinerators and solvent recovery units
Process-map item (assets): Laboratories, pilot plants, quality control facilities and application development centres

It may be less material when…

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

Affected stakeholders

Affected communities

Users of the information

Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E3 Water and marine resourcessearch disclosure cards
ESRS ESRS E2 Pollutionsearch disclosure cards
GRI GRI 303 Water and effluentssearch disclosure cards
SASB water management

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

Water dependency, water stress, treatment performance and routine effluent quality for chemical production sites.

How it shows up in this industry

Chemical facilities use water for cooling, steam generation, washing, dilution, reaction media and emergency systems. Wastewater treatment plants handle brines, spent wash waters, cooling tower blowdown and stormwater from reaction, separation, purification and formulation operations.

Why it may be material

Water availability can constrain production in stressed catchments, while effluent quality affects permits, treatment capital expenditure, liability and community confidence. Discharges containing salts, chemical oxygen demand, nutrients, metals, solvents, surfactants or trace organics are a material impact pathway for chemical sites.

Impact pathway

Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach affected communities.
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 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 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?
What is the scale, scope, likelihood and remediability of effects on water bodies?
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 current or proposed regulation could change the topic's relevance?

Evidence to collect

Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
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
Revenue, demand, pricing and market-access analysis linked to the topic
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): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Utilities infrastructure including boilers, combined heat and power units, cooling towers, water treatment plants, flare systems and compressed air networks
Process-map item (assets): Wastewater treatment plants, neutralisation pits, hazardous waste storage areas, incinerators and effluent monitoring stations
Process-map item (assets): Wastewater treatment plants, thermal oxidisers, flares, scrubbers, incinerators and solvent recovery units
Process-map item (assets): Laboratories, pilot plants, quality control facilities and application development centres

It may be less material when…

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

Affected stakeholders

Affected communities

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS ESRS E3 Water and marine resourcessearch disclosure cards
ESRS ESRS E2 Pollutionsearch disclosure cards
GRI GRI 303 Water and Effluentssearch disclosure cards
SASB Water Management

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
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Accidental releases and historical contamination at chemical production, storage and logistics sites, including long-lived contamination from PFAS and other persistent substances.

How it shows up in this industry

Chemical sites often include tank farms, pipelines, loading racks, jetties, lagoons, hazardous goods warehouses, wastewater treatment plants and historical production areas. Legacy spills, leaking tanks, fire-water run-off and persistent substances can create long-tail remediation provisions, toxic tort claims and site redevelopment constraints.

Why it may be material

Historical and accidental contamination can create material provisions, litigation, insurance exclusions and asset-value impairment. Persistent and mobile substances can extend liabilities beyond site boundaries into drinking water, sediment and ecological receptors.

Impact pathway

Potential effects may reach soil and groundwater.
Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach affected communities.
Potential effects may reach future generations.
Potential effects may reach emergency responders.
Potential effects may reach workers.
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 create provisions, penalties, remediation costs, claims or other liabilities.
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 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 soil and groundwater?
What is the scale, scope, likelihood and remediability of effects on water bodies?
What litigation or claims 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
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Emergency-response plans, incident logs and responder feedback
Workforce, health and safety, engagement and grievance records
Provision, claim, penalty, remediation and contingent-liability records
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
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): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Utilities infrastructure including boilers, combined heat and power units, cooling towers, water treatment plants, flare systems and compressed air networks
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses
Process-map item (customers): Water treatment, mining, oil and gas, and pulp and paper operators buying process chemicals
Process-map item (customers): Water utilities and industrial water users buying disinfectants, coagulants, anti-scalants and pH adjustment chemicals

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 E4 Biodiversity and ecosystems where receptors are affectedsearch disclosure cards
GRI GRI 303 Water and Effluentssearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
GRI GRI 413 Local Communities depending on pathwaysearch disclosure cards
SASB Hazardous Waste Management and Operational Safety, Emergency Preparedness & Response
ESRS ESRS E2 Pollution, including pollution of soil and watersearch disclosure cards
GRI GRI 303 Water and effluentssearch disclosure cards
GRI GRI 413 Local Communitiessearch disclosure cards
SASB environmental management, hazardous waste and compliance-related disclosures where 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
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of hazardous chemical residues, spent catalysts, contaminated packaging, sludges, still bottoms and off-specification materials through safe storage, recovery, treatment and disposal.

How it shows up in this industry

Chemical processes generate spent catalysts, contaminated sludges, off-specification batches, still bottoms, filter cakes, used solvents, contaminated packaging and wastewater treatment residues. Sites may operate hazardous waste storage areas, incinerators, solvent recovery units and third-party waste treatment interfaces.

Why it may be material

Hazardous waste disposal, solvent recovery, catalyst recovery and incineration drive significant operating costs. Misclassification, incompatible storage or poor disposal can create fines, remediation costs, insurance claims and supply disruption if waste treatment capacity becomes constrained.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach ecosystems.
Potential effects may reach supply-chain workers.
Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees, Suppliers, Value chain workers.
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 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
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Biodiversity, habitat and ecosystem-impact evidence
Supplier workforce, audit, grievance and remediation 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
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Distillation columns, absorbers, dryers, crystallisers, filtration units and solvent recovery systems
Process-map item (assets): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Bulk liquid tank farms, pressurised gas bullets, silos and hazardous goods warehouses
Process-map item (assets): Bulk storage tank farms, pressurised sphere tanks, refrigerated tanks, silos and drum filling stations for hazardous and non-hazardous chemicals
Process-map item (assets): Wastewater treatment plants, neutralisation pits, hazardous waste storage areas, incinerators and effluent monitoring stations

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
Employees
Suppliers
Value chain workers

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 hazardous waste management

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

Generation, classification, storage, recovery, transport and disposal of hazardous chemical wastes and contaminated residues.

How it shows up in this industry

Chemical processes generate spent catalysts, distillation bottoms, filter cakes, tars, sludges, contaminated packaging and off-specification material. Facilities use solvent recovery units, catalyst regeneration, waste neutralisation, incinerators and specialist hazardous waste contractors.

Why it may be material

Hazardous waste disposal is a direct operating cost and can become a liability where treatment capacity is constrained, classification changes, or waste shipments and disposal routes fail compliance checks. Basel Convention controls and national waste rules make treatment route governance material.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach supply-chain workers.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach ecosystems.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees, Suppliers, Value chain workers.
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 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 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
Supplier workforce, audit, grievance and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, 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
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): Distillation columns, absorbers, dryers, crystallisers, filtration units and solvent recovery systems
Process-map item (assets): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Bulk liquid tank farms, pressurised gas bullets, silos and hazardous goods warehouses
Process-map item (assets): Bulk storage tank farms, pressurised sphere tanks, refrigerated tanks, silos and drum filling stations for hazardous and non-hazardous chemicals
Process-map item (assets): Wastewater treatment plants, neutralisation pits, hazardous waste storage areas, incinerators and effluent monitoring stations

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
Employees
Suppliers
Value chain workers

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 Hazardous Waste Management

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 hazardous, persistent, bioaccumulative, mobile, endocrine-active or otherwise high-concern substances in chemical products, additives, residues and impurities.

How it shows up in this industry

Chemical companies sell polymers, additives, surfactants, biocides, coatings ingredients, crop protection intermediates, electronic chemicals, personal care ingredients and other formulations that may contain PFAS, bisphenols, phthalates, brominated flame retardants, residual monomers, nanomaterials or hazardous impurities. Restrictions under chemicals management regimes and customer specifications can remove market access rapidly.

Why it may be material

Restrictions on persistent, bioaccumulative, mobile, carcinogenic, mutagenic, reproductive or endocrine-active substances can drive testing, authorisation, reformulation, product withdrawal and litigation costs. Portfolio exposure is material for sales into electronics, automotive, packaging, personal care, agriculture and household product chains.

Impact pathway

Potential effects may reach downstream users.
Potential effects may reach consumers.
Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach future generations.
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, 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 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?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on downstream users?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Downstream-user outcome, complaint and product-use evidence
Consumer outcome, complaint and product-impact records
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
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
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): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Bulk storage tank farms, pressurised sphere tanks, refrigerated tanks, silos and drum filling stations for hazardous and non-hazardous chemicals
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses
Process-map item (assets): Quality control, analytical and product stewardship laboratories
Process-map item (assets): Process control systems, distributed control systems, safety instrumented systems, emissions monitoring systems and product stewardship databases

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
Customers / end-users

Users of the information

Board / management
Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E2 Pollution: substances of concern and substances of very high concernsearch disclosure cards
GRI GRI 416 Customer Health and Safetysearch disclosure cards
GRI GRI 417 Marketing and Labellingsearch disclosure cards
SASB Safety & Environmental Stewardship of Chemicals
ESRS ESRS E2 Pollution, including substances of concern and substances of very high concernsearch disclosure cards
SASB safety and environmental stewardship of chemicals and management of chemicals of concern

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
Double materiality

Workcard generated from the catalogue

What this topic covers

Producer responsibility for downstream recovery, recycling, take-back and end-of-life handling of chemical products, residues and packaging after first sale.

How it shows up in this industry

Chemical outputs include polymers, resins, solvents, catalysts, additives, coatings ingredients, adhesives, surfactants and formulated ingredients entering packaging, tyres, textiles, batteries, construction materials and consumer products. Return flows include empty drums, reusable intermediate bulk containers, cylinders, catalysts, solvents and off-specification material.

Why it may be material

Extended producer responsibility and customer circularity requirements can shift costs to producers through take-back, recycling compatibility, packaging stewardship and residue management. Chemical additives, residues and contaminated packaging can affect safe recovery and recyclability after first sale.

Impact pathway

Potential effects may reach downstream users.
Potential effects may reach consumers.
Potential effects may reach supply-chain workers.
Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Business partners, Customers / end-users, Suppliers.
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 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 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 downstream users?
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

Downstream-user outcome, complaint and product-use evidence
Consumer outcome, complaint and product-impact records
Supplier workforce, audit, grievance and remediation records
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation 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
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Distillation columns, absorbers, dryers, crystallisers, filtration units and solvent recovery systems
Process-map item (assets): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Bulk storage tank farms, pressurised sphere tanks, refrigerated tanks, silos and drum filling stations for hazardous and non-hazardous chemicals
Process-map item (assets): Wastewater treatment plants, thermal oxidisers, flares, scrubbers, incinerators and solvent recovery units
Process-map item (assets): Laboratories, pilot plants, quality control facilities and application development centres

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.
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
Suppliers

Users of the information

Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E5 Resource use and circular economysearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
GRI GRI 301 Materialssearch disclosure cards
SASB Lifecycle Management of Chemicals and Safety & Environmental Stewardship of Chemicals
ESRS ESRS E2 Pollutionsearch disclosure cards
SASB product design, management of chemicals of concern and environmental 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
Business-model dependent
Moderate industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Adaptation of high-hazard chemical sites to acute and chronic physical climate hazards that can compromise containment, utilities, emergency response, logistics and community safety.

How it shows up in this industry

Integrated chemical complexes, pressurised gas bullets, bulk liquid tank farms, silos, hazardous goods warehouses, wastewater plants, flares, scrubbers, jetties, rail sidings and road tanker stations can be vulnerable to flooding, storm surge, extreme heat, wildfire and water stress. These hazards can impair containment, cooling, power, emergency response and dangerous-goods logistics.

Why it may be material

High inventories of flammable, toxic or reactive materials mean physical climate hazards can translate into asset impairment, higher insurance deductibles, adaptation capital expenditure and possible release or emergency events. Lenders and insurers increasingly scrutinise ageing high-hazard assets in exposed locations.

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.
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, 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 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 investor expectations or stewardship activity 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
Biodiversity, habitat and ecosystem-impact 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
Funding terms, lender or investor requirements and cost-of-capital analysis
Provision, claim, penalty, remediation and contingent-liability records
Process-map item (assets): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Bulk liquid tank farms, pressurised gas bullets, silos and hazardous goods warehouses
Process-map item (assets): Bulk storage tank farms, pressurised sphere tanks, refrigerated tanks, silos and drum filling stations for hazardous and non-hazardous chemicals
Process-map item (assets): Utilities infrastructure including boilers, combined heat and power units, cooling towers, water treatment plants, flare systems and compressed air networks
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses

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 emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Contractors
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 for climate-related financial implicationssearch disclosure cards
GRI GRI 403 Occupational Health and Safety as an indirect worker-safety proxysearch disclosure cards
SASB Operational Safety, Emergency Preparedness & Response and Water Management where climate hazards affect operations
ESRS ESRS E1 Climate change adaptation and physical climate riskssearch disclosure cards
GRI GRI 403 Occupational health and safety for worker consequencessearch disclosure cards
SASB water management and operational safety elements requiring 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.

Environment
Emerging issue
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Prevention, monitoring and customer-facing stewardship of plastic pellet and microplastic releases from chemical manufacturing, storage and logistics chains for polymers, additives and fine chemical solids.

How it shows up in this industry

Chemical companies produce and move polyethylene, polypropylene, PVC, polystyrene, engineering plastics, additives, pigments and powders as pellets, granules, flakes or fine solids through conveyors, silos, bulk bags, silo trucks, containers, ports and terminals. Scrutiny is increasing around plastic pellet loss, microplastics formation and additives in consumer products.

Why it may be material

Polymerisation, compounding, pelletising and solid-product logistics create distinct loss pathways to drains, stormwater and ports. Regulatory, customer and NGO attention is making pellet loss and microplastic release a separate material issue rather than a minor waste-management sub-topic.

Impact pathway

Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach affected communities.
Potential effects may reach downstream users.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Business partners, Customers / end-users, Suppliers.
The source places the pathway in 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 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.

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 water bodies?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Downstream-user outcome, complaint and product-use 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
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): Quality control, analytical and product stewardship laboratories
Process-map item (assets): Process control systems, distributed control systems, safety instrumented systems, emissions monitoring systems and product stewardship databases
Process-map item (customers): Plastics converters, compounders and packaging manufacturers buying resins and additives
Process-map item (customers): Plastics and packaging manufacturers using resins, additives, pigments and processing aids
Process-map item (customers): Automotive, aerospace and transport manufacturers using coatings, adhesives, elastomers, sealants and engineering plastics

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.
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
Suppliers

Users of the information

NGOs / civil society
Regulators

Standards to check

ESRS ESRS E2 Pollutionsearch disclosure cards
ESRS ESRS E5 Resource use and circular economysearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
GRI GRI 303 Water and Effluents where pellet loss reaches water bodiessearch disclosure cards
SASB Safety & Environmental Stewardship of Chemicals as a proxy

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
Emerging issue
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Innovation governance and investment in chemical R&D, formulation design and process-route development that reduce hazardous properties, persistence, exposure potential or resource intensity before products or production routes are commercialised.

How it shows up in this industry

Chemical laboratories, pilot plants, quality control facilities and application development centres develop catalysts, solvents, surfactants, polymers, additives, crop protection intermediates, coatings ingredients and speciality chemicals. Customers in packaging, electronics, textiles, personal care, construction and automotive markets increasingly require products that maintain technical performance while reducing hazardous properties, persistence, solvent exposure or resource intensity at the formulation and synthesis-design stage.

Why it may be material

Substitution demands and tighter restrictions can turn safer chemistry capability into a revenue defence and growth opportunity. Companies without credible R&D and scale-up pipelines may lose customer approvals as hazardous or persistent chemistries become restricted, substituted by competitors or commercially unacceptable in downstream specifications.

Impact pathway

Potential effects may reach downstream users.
Potential effects may reach consumers.
Potential effects may reach workers.
Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach future generations.
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 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 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?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on downstream users?
What evidence shows that customer demand is changing?

Evidence to collect

Downstream-user outcome, complaint and product-use evidence
Consumer outcome, complaint and product-impact records
Workforce, health and safety, engagement and grievance records
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-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
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
Process-map item (assets): Distillation columns, absorbers, dryers, crystallisers, filtration units and solvent recovery systems
Process-map item (assets): Wastewater treatment plants, thermal oxidisers, flares, scrubbers, incinerators and solvent recovery units
Process-map item (assets): Laboratories, pilot plants, quality control facilities and application development centres
Process-map item (emerging_pressures): Customer substitution demands for safer solvents, bio-based feedstocks, recycled carbon content and low-toxicity formulations
Process-map item (emerging_pressures): Electrification of heat, green hydrogen, biomass feedstocks and carbon capture creating large capital allocation decisions

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.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Customers / end-users

Users of the information

Board / management
Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E2 Pollutionsearch disclosure cards
ESRS ESRS E5 Resource use and circular economysearch disclosure cards
GRI GRI 301 Materialssearch disclosure cards
GRI GRI 416 Customer Health and Safetysearch disclosure cards
SASB product design for use-phase efficiency and management of chemicals of concern

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

Accuracy, completeness and accessibility of hazard classification, labels, safety data sheets and safe-use information for chemical products across downstream handling, storage, use and emergency response.

How it shows up in this industry

Chemical producers supply resins, solvents, acids, alkalis, biocides, catalysts, reactive intermediates, crop protection ingredients and high-purity chemicals through distributors, formulators and manufacturers. Incorrect classification, labelling, safety data sheets or instructions can lead to unsafe storage, incompatible mixing, uncontrolled exposure and poor emergency response.

Why it may be material

Incorrect classification, labelling, safety data sheets or downstream instructions can lead to unsafe handling and uncontrolled exposure. The affected groups include downstream manufacturing workers, consumers, emergency responders and waste handlers, while non-compliance can stop shipments and customer approvals.

Impact pathway

Potential effects may reach downstream users.
Potential effects may reach consumers.
Potential effects may reach workers.
Potential effects may reach contractors.
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 Business partners, Contractors, 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 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 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 downstream users?
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

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
Emergency-response plans, incident logs and responder feedback
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation 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
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Process control systems, distributed control systems, safety instrumented systems and laboratory information management systems
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses
Process-map item (assets): Patents, proprietary catalysts, formulations, process know-how and customer qualification data
Process-map item (assets): Process control systems, distributed control systems, safety instrumented systems, emissions monitoring systems and product stewardship databases

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
Contractors
Customers / end-users
Employees

Users of the information

Local authorities
Regulators

Standards to check

ESRS ESRS S4 Consumers and end-userssearch disclosure cards
ESRS ESRS E2 Pollutionsearch disclosure cards
GRI GRI 416 Customer Health and Safetysearch disclosure cards
GRI GRI 417 Marketing and Labellingsearch disclosure cards
SASB management of chemicals of concern

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 chemical releases, fires, explosions, runaway reactions and toxic clouds at high-hazard production and storage sites.

How it shows up in this industry

Chemical operations include crackers, reformers, reactors, fractionators, pressurised gas bullets, tank farms, thermal oxidisers, flares, hazardous warehouses and loading racks. Reactive chemistry, flammable inventories, high pressure, unstable monomers, oxidisers, toxic substances and ageing assets create major accident exposures.

Why it may be material

Major accidents can cause fatalities, community evacuation, asset destruction, multi-month outages, enforcement action, litigation and sharply higher insurance costs. Seveso III and equivalent major accident regimes make robust hazard barriers, emergency preparedness and mechanical integrity central to continued operation.

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.
Potential effects may reach the atmosphere.
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 create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
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 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.
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?
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
Emissions, air-quality and atmospheric-impact records linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
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
Revenue, demand, pricing and market-access analysis linked to the topic
Process-map item (assets): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Bulk storage tank farms, pressurised sphere tanks, refrigerated tanks, silos and drum filling stations for hazardous and non-hazardous chemicals
Process-map item (assets): Process control systems, distributed control systems, safety instrumented systems and laboratory information management systems
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses
Process-map item (assets): Process control systems, distributed control systems, safety instrumented systems, emissions monitoring systems and product stewardship databases

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 S3 Affected communitiessearch disclosure cards
ESRS ESRS E2 Pollution for release consequencessearch disclosure cards
GRI GRI 403 Occupational Health and Safetysearch disclosure cards
SASB Operational Safety, Emergency Preparedness and Response

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

Direct health and safety impacts on employees and contractors from routine handling of hazardous chemicals, laboratory work, maintenance, turnarounds, confined spaces, dusts, solvents and high-energy equipment.

How it shows up in this industry

Employees and contractors work around reactive chemicals, corrosives, confined spaces, rotating equipment, centrifuges, filters, dryers, pressurised systems, laboratories and maintenance turnarounds. Powders, pigments, fillers, solvents and monomers can create inhalation, sensitisation, burn and dust explosion hazards.

Why it may be material

Routine chemical handling, laboratory work and maintenance activities create persistent exposure and injury pathways distinct from catastrophic loss-of-containment events. Strong industrial hygiene, permit-to-work and contractor safety controls affect workforce wellbeing, absence, insurance and regulatory compliance.

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): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Process control systems, distributed control systems, safety instrumented systems and laboratory information management systems
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses
Process-map item (assets): Process control systems, distributed control systems, safety instrumented systems, emissions monitoring systems and product stewardship databases
Process-map item (customers): Water utilities and industrial water users buying disinfectants, coagulants, anti-scalants and pH adjustment chemicals

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 Workforce Health & Safety and Operational Safety, Emergency Preparedness & Response

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

Safe transport, loading, unloading and emergency control of hazardous chemical materials across road, rail, marine, pipeline, port, warehouse and customer interfaces.

How it shows up in this industry

Chemical supply chains move bulk feedstocks by pipeline, marine tanker, barge, rail tank wagon and road tanker, and ship hazardous liquids, gases, powders and temperature-sensitive products in tank containers, cylinders, drums and intermediate bulk containers. Unstable monomers, peroxides, isocyanates, cryogenic gases and corrosives require specialist controls.

Why it may be material

Dangerous-goods transport failures can trigger injury claims, clean-up costs, shipment delays, port or customs restrictions, carrier loss and customer penalties. Correct classification, packaging, segregation, labelling and emergency response arrangements protect revenue continuity and liability control.

Impact pathway

Potential effects may reach contractors.
Potential effects may reach supply-chain workers.
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.
Potential effects may reach the atmosphere.
Affected stakeholder groups identified in the source include Affected communities, Business partners, Contractors, Customers / end-users, Employees, Value chain workers.
The source places the pathway in 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.

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 contractors?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Contractor working-condition, incident and engagement records
Supplier workforce, audit, grievance and remediation 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
Emissions, air-quality and atmospheric-impact records linked to the topic
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
Process-map item (assets): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Bulk liquid tank farms, pressurised gas bullets, silos and hazardous goods warehouses
Process-map item (assets): Bulk storage tank farms, pressurised sphere tanks, refrigerated tanks, silos and drum filling stations for hazardous and non-hazardous chemicals
Process-map item (assets): Pipelines, loading racks, jetties, rail sidings and road tanker filling stations
Process-map item (assets): Wastewater treatment plants, neutralisation pits, hazardous waste storage areas, incinerators and effluent monitoring stations

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
Value chain workers

Users of the information

Local authorities
Regulators

Standards to check

ESRS ESRS S2 Workers in the value chainsearch disclosure cards
ESRS ESRS S3 Affected communitiessearch disclosure cards
ESRS ESRS E2 Pollutionsearch disclosure cards
GRI GRI 403 Occupational Health and Safetysearch disclosure cards
GRI GRI 306 Waste where incidents lead to clean-up obligationssearch disclosure cards
SASB Operational Safety, Emergency Preparedness and Response
GRI GRI 403 Occupational health and safety and relevant management disclosuressearch disclosure cards
SASB operational safety, emergency preparedness and response

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

Worker and contractor health impacts from routine chemical handling, maintenance, laboratory work, filling, bagging, catalyst handling and exposure to hazardous substances.

How it shows up in this industry

Employees and contractors work around corrosives, carcinogens, solvents, powders, catalysts, reactive intermediates, confined spaces, high-pressure systems, dryers, mills, drum filling stations and maintenance shutdowns. Batch synthesis, formulation, catalyst handling, cylinder filling and laboratory work create inhalation, dermal, burn and chronic disease pathways.

Why it may be material

Employees and contractors are exposed to confined spaces, process upsets, carcinogens, corrosives, solvents and high-pressure systems. These pathways directly affect worker health and safety in chemical plants, laboratories and warehouses and can create compensation, enforcement and litigation costs.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
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?
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

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement 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): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Process control systems, distributed control systems, safety instrumented systems and laboratory information management systems
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses
Process-map item (assets): Process control systems, distributed control systems, safety instrumented systems, emissions monitoring systems and product stewardship databases
Process-map item (customers): Water utilities and industrial water users buying disinfectants, coagulants, anti-scalants and pH adjustment chemicals

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 workforce health and safety

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 and control of high-consequence incidents through hazard studies, mechanical integrity, pressure relief, inerting, emergency shutdown, flare operation and emergency preparedness.

How it shows up in this industry

The industry operates steam crackers, polymerisation units, chlor-alkali cells, nitration and sulphonation lines, hydrogenation reactors, bulk tank farms, pressurised spheres, refrigerated tanks and flare systems. Reactive chemistry, high pressure, flammable gases, toxic substances and incompatible materials make barrier management and emergency response critical.

Why it may be material

Major accidents can trigger fatalities, community evacuations, plant shutdowns, fines, consent orders, product supply disruption, insurance exclusions, litigation and major rebuild capital expenditure. Lenders and insurers scrutinise high-hazard sites, especially near communities or flood-prone areas.

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.
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 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?
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
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
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 (assets): Process control systems, distributed control systems, safety instrumented systems and laboratory information management systems
Process-map item (assets): Process control systems, distributed control systems, safety instrumented systems, emissions monitoring systems and product stewardship databases
Process-map item (customers): Electronics, battery and semiconductor manufacturers using high-purity chemicals, photoresists, electrolytes and cleaning agents
Process-map item (emerging_pressures): Tighter restrictions on PFAS, persistent, bioaccumulative and toxic substances, endocrine disruptors and substances of very high concern
Process-map item (emerging_pressures): Scrutiny of plastic pellet loss, microplastics formation and chemical additives in consumer products

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 S3 Affected communitiessearch disclosure cards
ESRS ESRS E2 Pollutionsearch disclosure cards
GRI GRI 403 Occupational health and safetysearch disclosure cards
SASB operational safety, emergency preparedness and response

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
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Daily amenity and wellbeing effects on residents near chemical clusters from odour perception, noise, light, traffic, visible flaring, emergency communications and perceived site danger.

How it shows up in this industry

Chemical clusters place crackers, tank farms, reactors, warehouses, jetties, rail sidings, road tanker stations, flares and utilities close to neighbouring residential or mixed-use areas. Routine traffic, light, noise, odour and shelter-in-place communications can shape daily wellbeing around these sites.

Why it may be material

Odour, noise, light, traffic and perceived accident danger affect neighbouring residents independently of direct pollutant exposure. Poor engagement can lead to complaints, local authority constraints, delayed permits and reputational damage.

Impact pathway

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

Financial pathway

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.
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 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?
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 emergency responders?
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
Emergency-response plans, incident logs and responder feedback
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
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
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses
Process-map item (customers): Water utilities and industrial water users buying disinfectants, coagulants, anti-scalants and pH adjustment chemicals
Process-map item (customers): Chemical distributors, formulators, toll manufacturers and compounders serving fragmented downstream markets
Process-map item (emerging_pressures): Expansion of carbon pricing, methane rules and industrial heat electrification requirements

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 local community and grievance-related disclosuressearch disclosure cards
SASB Community Relations
GRI GRI 413 Local Communitiessearch disclosure cards
SASB operational safety and environmental compliance context

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
Emerging issue
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Enhanced due diligence for labour rights, conflict, community and environmental harms in high-risk raw materials, toll manufacturing, waste services and other chemical supply inputs.

How it shows up in this industry

Chemical production relies on catalyst metals, precious metals, lithium compounds, phosphate rock, salt, brine, sulphur, fluorspar, potash, biomass and palm-derived oleochemicals, alongside specialist services such as toll manufacturing and waste treatment. Customers in electronics, batteries, automotive, agriculture and consumer goods pass through responsible sourcing expectations.

Why it may be material

Due diligence laws and customer supplier scorecards are extending scrutiny beyond direct chemical plants into mines, plantations, refineries, toll manufacturers and waste contractors supplying critical inputs. Chemical companies may face market access loss where they cannot evidence responsible sourcing for high-risk inputs embedded in catalysts, additives, electronic chemicals and battery materials.

Impact pathway

Potential effects may reach supply-chain workers.
Potential effects may reach affected communities.
Potential effects may reach Indigenous peoples.
Potential effects may reach ecosystems.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users, Suppliers, Value chain workers.
The source places the pathway in Upstream, 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 supports both the impact and financial materiality pathways?
Which upstream activities, suppliers or inputs 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 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

Supplier workforce, audit, grievance and remediation records
Community engagement, grievance and impact records
Indigenous engagement, consent, 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
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): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses
Process-map item (assets): Patents, proprietary catalysts, formulations, process know-how and customer qualification data
Process-map item (assets): Patents, proprietary formulations, catalyst know-how, registered substances, customer approvals and long-term offtake contracts
Process-map item (customers): Construction materials companies using insulation chemicals, concrete admixtures, pigments and waterproofing agents

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 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
Value chain workers

Users of the information

Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS ESRS S2 Workers in the value chainsearch disclosure cards
ESRS ESRS S3 Affected communitiessearch disclosure cards
ESRS ESRS G1 Business conductsearch disclosure cards
GRI GRI supplier social assessment, forced labour, child labour and procurement disclosuressearch disclosure cards
SASB SASB Chemicals supply chain management may be relevant but is not a comprehensive human-rights due diligence anchor

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
Financial materiality

Workcard generated from the catalogue

What this topic covers

Governance of ethical conduct, anti-corruption, regulatory compliance, internal controls and whistleblowing across chemical products, permits, registrations, markets and operations.

How it shows up in this industry

Chemical companies manage registrations, evaluations, authorisations, restrictions, hazard classification, major hazard duties, environmental permits, emissions trading obligations and dangerous goods rules across multiple jurisdictions. Sales to agriculture, electronics, pharmaceuticals, water treatment and other sensitive markets also create anti-bribery, sanctions, product diversion and competition-law exposure.

Why it may be material

The industry operates under REACH, UK REACH, CLP, TSCA, Seveso, COMAH, industrial emissions permits, emissions trading and dangerous goods regimes. Misconduct or weak controls can lead to authorisation loss, shipment holds, fines, customer disqualification, director scrutiny and financing constraints.

Impact pathway

Affected stakeholder groups identified in the source include Business partners, 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 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 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?
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

Provision, claim, penalty, remediation and contingent-liability records
Operating-cost records and budgets linked to the topic
Revenue, demand, pricing and market-access analysis 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
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses
Process-map item (customers): Water utilities and industrial water users buying disinfectants, coagulants, anti-scalants and pH adjustment chemicals
Process-map item (customers): Chemical distributors, formulators, toll manufacturers and compounders serving fragmented downstream markets
Process-map item (emerging_pressures): Scrutiny of plastic pellet loss, microplastics formation and chemical additives in consumer products

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
Employees

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS G1 Business conductsearch disclosure cards
GRI GRI 205 Anti-corruptionsearch disclosure cards
GRI GRI 206 Anti-competitive Behavioursearch disclosure cards
GRI GRI 2 General Disclosures on compliance and governancesearch disclosure cards
SASB management of the legal and regulatory environment

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

Ethical conduct, anti-corruption controls, whistleblowing systems and governance of regulatory compliance in chemical-sector operations, product approvals, trade, procurement and customer-facing declarations.

How it shows up in this industry

Chemical companies rely on product registrations, authorisation dossiers, plant licences, customs classifications, laboratory test data, safety documentation and customer compliance declarations across jurisdictions. Governance failures in regulatory affairs, procurement, sales, plant management or logistics can distort chemical safety decisions, delay market access, invalidate licences or conceal breaches from regulators and customers.

Why it may be material

Ethical conduct and reliable compliance governance are licence-to-operate issues for chemical production and marketing. Bribery, falsified test data, sanctions breaches, inaccurate dossiers or weak escalation controls can trigger product bans, delayed approvals, licence suspension, criminal enforcement, customer delisting and loss of trust in regulatory data.

Impact pathway

Potential effects may reach workers.
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 soil and groundwater.
Potential effects may reach ecosystems.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users, Employees.
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 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 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
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
Soil and groundwater monitoring, incident and remediation 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
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): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Bulk storage tank farms, pressurised sphere tanks, refrigerated tanks, silos and drum filling stations for hazardous and non-hazardous chemicals
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses
Process-map item (customers): Agriculture and food value chains buying fertilisers, crop protection intermediates, preservatives and processing chemicals
Process-map item (customers): Construction materials companies using insulation chemicals, concrete admixtures, pigments and waterproofing agents

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
Employees

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS G1 Business conduct; entity-specific regulatory compliance where materialsearch disclosure cards
GRI GRI 2 General Disclosures on ethics and compliancesearch disclosure cards
GRI GRI 205 Anti-corruption; topic-specific compliance disclosures where applicablesearch disclosure cards
SASB Management of the Legal and Regulatory Environment, where applicable to compliance governance rather than operational performance

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
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Governance of chemical hazard classification, labelling and safe-use information that protects downstream workers, customers, consumers and responders from acute and chronic chemical harm.

How it shows up in this industry

Chemical producers rely on analytical laboratories, product stewardship teams and customer qualification data to communicate hazards for solvents, monomers, additives, biocides, powders, corrosives, sensitising substances and reactive products. Plastics converters, pharmaceutical manufacturers, textile finishers, water treatment operators and consumer product brands depend on accurate information for safe handling and use.

Why it may be material

Accurate hazard communication is a condition for sales into regulated chemical supply chains and export markets. Failures can cause unsafe use, shipment holds, customer claims, product recalls, enforcement action and liability after exposure incidents.

Impact pathway

Potential effects may reach downstream users.
Potential effects may reach consumers.
Potential effects may reach contractors.
Potential effects may reach workers.
Potential effects may reach supply-chain workers.
Potential effects may reach emergency responders.
Affected stakeholder groups identified in the source include Business partners, Contractors, Customers / end-users, Employees, Value chain workers.
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 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 downstream users?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Downstream-user outcome, complaint and product-use evidence
Consumer outcome, complaint and product-impact records
Contractor working-condition, incident and engagement records
Workforce, health and safety, engagement and grievance records
Supplier workforce, audit, grievance and remediation 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
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Process control systems, distributed control systems, safety instrumented systems and laboratory information management systems
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses
Process-map item (assets): Quality control, analytical and product stewardship laboratories
Process-map item (assets): Patents, proprietary catalysts, formulations, process know-how and customer qualification data

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
Contractors
Customers / end-users
Employees
Value chain workers

Users of the information

Regulators

Standards to check

ESRS ESRS S4 Consumers and end-userssearch disclosure cards
ESRS ESRS E2 Pollutionsearch disclosure cards
GRI GRI 416 Customer Health and Safetysearch disclosure cards
GRI GRI 417 Marketing and Labellingsearch disclosure cards
SASB Safety & Environmental Stewardship of Chemicals

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
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of public policy engagement and trade association activity on chemical restrictions, climate policy, plastics, industrial emissions, producer responsibility and product safety.

How it shows up in this industry

Chemical producers and trade associations engage on rules that directly affect product registrations, restrictions on PFAS and other substances, industrial emissions permits, carbon pricing, plastics policy, dangerous goods, hazardous waste and producer responsibility. Policy positions can materially affect the pace and credibility of safer chemistry, decarbonisation and pollution prevention.

Why it may be material

The sector is heavily regulated and often participates in shaping chemicals management, climate, plastics and industrial policy. Misalignment between public commitments and lobbying or trade association activity can trigger investor concern, NGO campaigns, customer distrust and reputational damage.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach consumers.
Potential effects may reach downstream users.
Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach the atmosphere.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, 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 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?
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
Consumer outcome, complaint and product-impact records
Downstream-user outcome, complaint and product-use evidence
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Emissions, air-quality and atmospheric-impact records linked to the topic
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
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): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Bulk storage tank farms, pressurised sphere tanks, refrigerated tanks, silos and drum filling stations for hazardous and non-hazardous chemicals
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses
Process-map item (customers): Agriculture and food value chains buying fertilisers, crop protection intermediates, preservatives and processing chemicals
Process-map item (customers): Construction materials companies using insulation chemicals, concrete admixtures, pigments and waterproofing agents

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.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Board / management
Investors / creditors
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 No direct SASB Chemicals lobbying topic; possible contextual link to Management of the Legal and Regulatory Environment

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
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance and due diligence over chemical-sector suppliers, contractors and service providers whose conduct affects worker rights, safety, environmental compliance, sanctions exposure and continuity of supply.

How it shows up in this industry

Chemical producers depend on fossil, inorganic, bio-based and circular feedstocks, catalysts, solvents, packaging, engineering contractors, maintenance crews, laboratory services, dangerous goods carriers and hazardous waste treatment providers. Third-party failures can create worker harm, environmental damage, sanctions exposure, shipment disruption and customer due diligence concerns.

Why it may be material

Complex upstream and service chains create third-party risk beyond feedstock claim integrity. Hazardous waste contractors, dangerous goods carriers, maintenance turnarounds and high-risk feedstock origins can affect legal compliance, human rights, worker safety, environmental outcomes and customer qualification.

Impact pathway

Potential effects may reach supply-chain workers.
Potential effects may reach contractors.
Potential effects may reach affected communities.
Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach workers.
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 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 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
Community engagement, grievance and impact records
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Workforce, health and safety, engagement and grievance 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
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Bulk liquid tank farms, pressurised gas bullets, silos and hazardous goods warehouses
Process-map item (assets): Bulk storage tank farms, pressurised sphere tanks, refrigerated tanks, silos and drum filling stations for hazardous and non-hazardous chemicals
Process-map item (assets): Wastewater treatment plants, neutralisation pits, hazardous waste storage areas, incinerators and effluent monitoring stations
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses

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

Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS ESRS S2 Workers in the value chainsearch disclosure cards
ESRS ESRS G1 Business conductsearch disclosure cards
GRI GRI 308 Supplier Environmental Assessmentsearch disclosure cards
GRI GRI 414 Supplier Social Assessmentsearch disclosure cards
GRI GRI 409 Forced or Compulsory Laboursearch disclosure cards
SASB Operational Safety, Hazardous Waste Management and Management of the Legal and Regulatory Environment as indirect anchors

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

Workcard generated from the catalogue

What this topic covers

Governance, protection and recovery of digital control systems and data platforms that support chemical process safety, environmental monitoring and product compliance.

How it shows up in this industry

Chemical sites rely on process control systems, distributed control systems, safety instrumented systems, emissions monitoring systems, product stewardship databases and automated loading or storage controls. A cyber compromise can affect reactors, tank farms, flares, cooling, wastewater treatment, dangerous-goods documentation or compliance data.

Why it may be material

Operational technology cyber incidents can trigger unsafe process conditions, production outages, environmental exceedances, data integrity failures, ransom costs, insurance exclusions and customer supply disruption. Digital product passports and traceability databases increase the value of secure chemical content and compliance data.

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.
Potential effects may reach the atmosphere.
Potential effects may reach ecosystems.
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, 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 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?
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
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
Emissions, air-quality and atmospheric-impact records linked to the topic
Biodiversity, habitat and ecosystem-impact evidence
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
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): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Laboratories, pilot plants, quality control facilities and application development centres
Process-map item (assets): Process control systems, distributed control systems, safety instrumented systems and laboratory information management systems
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses
Process-map item (assets): Quality control, analytical and product stewardship laboratories

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.
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
Regulators

Standards to check

ESRS ESRS G1 Business conduct, with links tosearch disclosure cards
ESRS ESRS E2 S1/S3 where cyber incidents create safety or pollution consequencessearch disclosure cards
GRI GRI has no direct operational technology cybersecurity topic; possible links to occupational health and safety and compliance disclosuressearch disclosure cards
SASB SASB Chemicals does not provide a clear standalone operational technology cybersecurity topic; operational safety may be a proxy

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

Workcard generated from the catalogue

What this topic covers

Governance of cyber-physical failure pathways in chemical production where compromised or unavailable control systems can cause toxic releases, explosions, worker injury, environmental contamination, off-specification production or supply disruption.

How it shows up in this industry

Chemical sites depend on distributed control systems, safety instrumented systems, laboratory information management systems and connected process control networks to operate reactors, crackers, tank farms, utilities, flares, scrubbers, loading operations and wastewater treatment. Digital disruption can disable safety barriers or create unsafe operating states in high-inventory chemical assets.

Why it may be material

Operational technology failure or cyber intrusion can shut down continuous plants, compromise safety barriers, damage customer qualification data and increase insurance scrutiny. Capital expenditure for segmentation, monitoring and recovery capability is increasingly material for high-hazard sites.

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.
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.

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.
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?
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 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
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
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
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
Funding terms, lender or investor requirements and cost-of-capital analysis
Process-map item (assets): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Laboratories, pilot plants, quality control facilities and application development centres
Process-map item (assets): Process control systems, distributed control systems, safety instrumented systems and laboratory information management systems
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses
Process-map item (assets): Quality control, analytical and product stewardship laboratories

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 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
Regulators

Standards to check

ESRS ESRS G1 Business conduct and internal controlssearch disclosure cards
ESRS ESRS S1 /S3 where cyber compromise affects safetysearch disclosure cards
GRI No clear GRI topic-specific anchor; possible proxy to occupational health and safety if cyber compromise affects safe operationssearch disclosure cards
SASB Operational Safety, Emergency Preparedness & Response as a proxy where control-system failure affects safety

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
Business-model dependent
Moderate industry signal
Financial materiality

Workcard generated from the catalogue

What this topic covers

Governance and transparency of public policy engagement by chemical companies and trade associations on regulations affecting chemical safety, climate, product stewardship and industrial permits.

How it shows up in this industry

Chemical producers are affected by REACH, UK REACH, CLP, TSCA, major hazard rules, industrial emissions permits, emissions trading, carbon border measures, dangerous goods rules and restrictions on PFAS, microplastics and substances of very high concern. The industry often engages through trade associations on the design, timing and scope of these regimes.

Why it may be material

Public policy engagement can shape restrictions, authorisation timelines, carbon costs, permitting and product stewardship obligations. Misalignment between stated sustainability commitments and lobbying positions can create investor, NGO, customer and regulatory scrutiny.

Impact pathway

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

Financial pathway

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.
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.

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 reputation, licences to operate, intellectual property or other intangible value?
Could this topic affect demand, pricing, market access or revenue?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Process-map item (assets): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses
Process-map item (customers): Chemical distributors, formulators, toll manufacturers and compounders serving fragmented downstream markets
Process-map item (emerging_pressures): Scrutiny of plastic pellet loss, microplastics formation and chemical additives in consumer products
Process-map item (emerging_pressures): Digital product passports and traceability requirements for chemical content in batteries, vehicles, packaging, textiles and construction products

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

Customers / end-users

Users of the information

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

Standards to check

ESRS ESRS G1 Business conduct, including political influence and lobbying activitiessearch disclosure cards
GRI GRI 415 Public Policysearch disclosure cards
SASB SASB Chemicals does not provide a clear standalone lobbying topic; review against legal and regulatory environment disclosures

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
Emerging issue
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Credible generation, assurance and communication of product carbon footprint data for chemical outputs where multi-product processes, recycled inputs, energy integration and co-product allocation affect downstream decarbonisation claims.

How it shows up in this industry

Chemical value chains include crackers, reformers, chlor-alkali electrolysis, nitration, hydrogenation, polymerisation, solvent recovery and multi-output separation systems, making cradle-to-gate carbon allocation technically contentious. Automotive, electronics, packaging, construction and consumer-product customers increasingly require product carbon footprint declarations for resins, solvents, additives, coatings ingredients and intermediates.

Why it may be material

Product-level data quality is becoming commercially material because downstream manufacturers use chemical inputs to calculate their own Scope 3 emissions and to qualify lower-carbon materials. Weak allocation methods for co-products and shared utilities can undermine customer claims and transition-linked finance evidence.

Impact pathway

Potential effects may reach the atmosphere.
Potential effects may reach downstream users.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include 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 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 the atmosphere?
What evidence shows that customer demand is changing?

Evidence to collect

Emissions, air-quality and atmospheric-impact records linked to the topic
Downstream-user outcome, complaint and product-use evidence
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
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): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Laboratories, pilot plants, quality control facilities and application development centres
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses
Process-map item (assets): Quality control, analytical and product stewardship laboratories
Process-map item (assets): Patents, proprietary catalysts, formulations, process know-how and customer qualification data

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

Business partners
Customers / end-users

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS E1 Climate changesearch disclosure cards
ESRS ESRS G1 Business conduct where environmental claims are materialsearch disclosure cards
GRI GRI 305 Emissionssearch disclosure cards
GRI GRI 417 Marketing and Labelling, subject to interpretationsearch disclosure cards
SASB Greenhouse Gas Emissions and Safety & Environmental Stewardship of Chemicals as proxies

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
Emerging issue
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of product carbon footprint calculations, allocation methods, assurance and claims used in customer procurement and regulatory reporting for chemical products.

How it shows up in this industry

Chemical customers in automotive, batteries, packaging, construction, electronics and consumer goods increasingly request product carbon footprint data for ammonia, methanol, polymers, chlorine, coatings ingredients and high-purity chemicals. Energy-intensive assets, co-products, by-products, mass balance, recycled carbon and renewable electricity claims create complex allocation and assurance needs.

Why it may be material

Product-level greenhouse gas data is becoming a commercial gatekeeper as customers calculate Scope 3 inventories and compare suppliers. In chemicals, co-product allocation and mass-balance claims create high assurance needs and greenwashing exposure.

Impact pathway

Potential effects may reach the atmosphere.
Potential effects may reach downstream users.
Potential effects may reach future generations.
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 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 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 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
Downstream-user outcome, complaint and product-use evidence
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
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Provision, claim, penalty, remediation and contingent-liability records
Process-map item (assets): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses
Process-map item (assets): Quality control, analytical and product stewardship laboratories
Process-map item (assets): Patents, proprietary catalysts, formulations, process know-how and customer qualification data
Process-map item (assets): Process control systems, distributed control systems, safety instrumented systems, emissions monitoring systems and product stewardship databases

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

Customers / end-users

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS E1 Climate change and value-chain greenhouse gas disclosuressearch disclosure cards
GRI GRI 305 Emissions, where product-level data is used as supplementary informationsearch disclosure cards
SASB SASB Chemicals greenhouse gas emissions and energy management metrics, extended to product-level customer claims

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
Emerging issue
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of chemical feedstock provenance, certification and attribute custody for recycled-content, bio-based, captured-carbon, lower-carbon and fossil-origin inputs across mixed chemical production assets and customer specifications.

How it shows up in this industry

Chemical producers increasingly blend naphtha, ethane, benzene, methanol and other fossil feedstocks with bio-naphtha, waste oils, vegetable oils, sugar-derived intermediates, captured-carbon intermediates and chemically recycled pyrolysis oil. Customers buying polymers, resins, additives, coatings and personal-care ingredients request mass-balance or chain-of-custody proof for circular, bio-based and lower-carbon feedstock-origin claims, especially where identical molecules are produced through shared crackers, reactors, tank farms and blending systems.

Why it may be material

Certified feedstock provenance affects access to packaging, automotive, electronics and consumer goods customers seeking circular, bio-based or lower-carbon chemical inputs. Because physically identical outputs may draw on multiple feedstock origins in the same production network, weak certification controls can cause double counting, failed audits, rejected customer qualifications and challengeable provenance claims.

Impact pathway

Potential effects may reach the atmosphere.
Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
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 Business partners, 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 evidence shows that customer demand is changing?

Evidence to collect

Emissions, air-quality and atmospheric-impact records linked to the topic
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation 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
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): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses
Process-map item (customers): Chemical distributors, formulators, toll manufacturers and compounders serving fragmented downstream markets
Process-map item (emerging_pressures): Customer demand for lower-carbon chemicals, mass-balance certification and product carbon footprint declarations
Process-map item (emerging_pressures): Shift from fossil feedstocks towards bio-based, recycled, captured-carbon and circular feedstocks

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
Suppliers

Users of the information

Board / management
Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS ESRS G1 Business conductsearch disclosure cards
ESRS ESRS E5 Resource use and circular economysearch disclosure cards
ESRS ESRS E1 where feedstock-origin claims are linked to emissions assertionssearch disclosure cards
GRI GRI 301 Materialssearch disclosure cards
GRI GRI 305 Emissions as proxy areas for certified input attributes and related claimssearch disclosure cards
SASB Product Design and Chemical Safety; Lifecycle Management of Chemicals as indirect anchors
ESRS ESRS E5 Resource use and circular economy,search disclosure cards
ESRS ESRS S2 Workers in the value chainsearch disclosure cards
GRI GRI 308 Supplier Environmental Assessmentsearch disclosure cards
GRI GRI 414 Supplier Social Assessmentsearch disclosure cards
SASB SASB Chemicals has no single clear feedstock certification anchor; review against activity-specific 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.

Governance
Emerging issue
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of digital chemical-content, restricted-substance and material-attribute data required by downstream product passports and traceability systems.

How it shows up in this industry

Chemical producers supply resins, additives, pigments, electrolytes, photoresists, surfactants, coatings ingredients, adhesives, sealants and textile auxiliaries into batteries, vehicles, packaging, textiles and construction products. Product stewardship databases, registered substances, customer approvals and long-term offtake contracts increasingly depend on machine-readable content data.

Why it may be material

Downstream sectors increasingly need digital chemical content data to meet regulatory and customer obligations. Chemical suppliers with poor substance data architecture can lose approvals, face repeated customer questionnaires and misstate restricted-substance, recycled-content or safe-use information.

Impact pathway

Potential effects may reach downstream users.
Potential effects may reach consumers.
Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach supply-chain workers.
Affected stakeholder groups identified in the source include Business partners, 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 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 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 downstream users?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

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
Supplier workforce, audit, grievance and remediation 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
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Provision, claim, penalty, remediation and contingent-liability records
Process-map item (assets): Speciality and fine chemical batch plants with multipurpose reactors, centrifuges, filters and dryers
Process-map item (assets): Pipelines, loading racks, rail sidings, jetties, tank container yards and dedicated chemical warehouses
Process-map item (assets): Quality control, analytical and product stewardship laboratories
Process-map item (assets): Patents, proprietary catalysts, formulations, process know-how and customer qualification data
Process-map item (assets): Process control systems, distributed control systems, safety instrumented systems, emissions monitoring systems and product stewardship databases

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.
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
Regulators

Standards to check

ESRS ESRS E2 Pollutionsearch disclosure cards
ESRS ESRS G1 Business conduct where data controls support substance claimssearch disclosure cards
GRI GRI 417 Marketing and Labellingsearch disclosure cards
GRI GRI 416 Customer Health and Safety, adapted for digital substance data exchangesearch disclosure cards
SASB SASB Chemicals has no clear digital product passport anchor; possible product stewardship relevance

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.

Which topics should you investigate first?

Initial screening

Start here

Check if applicable

Emerging issues

Candidate topics — Chemicals

Chemical air emissions and fugitive pollutants Chemicals 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

Chemical climate transition and energy transformation Chemicals 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

Chemical plant air emissions Chemicals 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

Chemical production climate transition Chemicals 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

Chemical water use and effluent quality Chemicals 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

Chemical water withdrawal and effluent quality Chemicals 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

Environmental releases and legacy contamination Chemicals Matched to profile Start here Strong signal

What this topic covers