Materiality Navigator — Construction and Engineering

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Prevention, reuse, recycling and recovery of non-hazardous construction, demolition and excavation materials across design, procurement, site logistics and reverse logistics.

How it shows up in this industry

Engineering and construction projects generate large flows of excavated spoil, demolition arisings, concrete rubble, asphalt planings, scrap metal, timber offcuts and packaging, while also producing reusable crushed aggregate, reclaimed steel, recovered bricks, topsoil and temporary works components through demolition, earthworks and reverse logistics.

Why it may be material

Waste volumes, spoil balances, landfill capacity and approved recovery outlets can materially affect project cost, lorry movements and programme certainty. Circular construction methods can reduce virgin material demand, embodied carbon and disposal cost while improving tender scores where resource efficiency targets are contractual.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence 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

Biodiversity, habitat and ecosystem-impact evidence
Soil and groundwater monitoring, incident and remediation records
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Emissions, air-quality and atmospheric-impact records linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Temporary and permanent construction sites, compounds, laydown areas and access roads
Process-map item (assets): Site accommodation, welfare facilities, workshops, fuel storage, hazardous materials stores and wheel-wash stations
Process-map item (customers): Main contractors, joint ventures and EPC contractors using specialist engineering, design or construction packages
Process-map item (emerging_pressures): Nature-positive construction expectations, biodiversity net gain rules and stricter controls on habitat disturbance
Process-map item (emerging_pressures): Electrification of site plant, battery storage, hydrogen trials and grid-connection constraints for low-emission construction sites

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
Suppliers

Users of the information

Board / management
Regulators

Standards to check

ESRS ESRS E5 Resource use and circular economy, including resource inflows, outflows and wastesearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
SASB SASB Engineering & Construction Services environmental impacts of project development and materials efficiency

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

Control of construction water withdrawal, consumption and routine effluent quality during site preparation, earthworks, tunnelling, concrete works, hydrotesting and commissioning.

How it shows up in this industry

Construction sites use water for dust suppression, concrete works, curing, welfare, wheel washing and hydrotesting, while earthworks, piling, tunnelling, cofferdams and marine works can require dewatering and discharge of turbid, alkaline or contaminated water to drains, rivers, wetlands, aquifers and coastal waters.

Why it may be material

Water and effluent failures can degrade receiving waters, alter groundwater levels, cause stop-work notices, delay permits and create remediation cost. Materiality is high where works occur in sensitive catchments, dense urban drainage systems, tunnels, marine environments or water-stressed locations.

Impact pathway

Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach soil and groundwater.
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.

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 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 water bodies?
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

Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Soil and groundwater monitoring, incident and remediation records
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
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Temporary and permanent construction sites, compounds, laydown areas and access roads
Process-map item (assets): Heavy plant fleets including cranes, excavators, piling rigs, bulldozers, graders, rollers and concrete pumps
Process-map item (assets): Mobile batching plants, asphalt plants, crushing and screening units, and site laboratories
Process-map item (assets): Prefabrication and modular assembly yards for steelwork, MEP racks, façade panels and concrete elements
Process-map item (assets): Site accommodation, welfare facilities, workshops, fuel storage, hazardous materials stores and wheel-wash 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
Customers / end-users

Users of the information

Board / management
Local authorities
Regulators

Standards to check

ESRS ESRS E3 Water and marine resourcessearch disclosure cards
ESRS ESRS E2 Pollution where effluent quality is relevantsearch disclosure cards
GRI GRI 303 Water and Effluentssearch disclosure cards
SASB SASB Engineering & Construction Services environmental impacts of project development

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Environment
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Prevention, containment, response and remediation for unintended releases and legacy contamination encountered or created during construction, refurbishment, demolition and decommissioning works.

How it shows up in this industry

Temporary construction compounds, workshops, fuel storage, hazardous materials stores, wheel-wash stations, mobile batching plants and refurbishment sites can release diesel, oils, alkaline concrete washout, solvents, paints, treated timber preservatives, asbestos fibres and legacy contaminants during mobilisation, demolition, earthworks and site operations.

Why it may be material

Spills, leaks and legacy contamination can create direct harm to aquifers, soils, drains, rivers, workers and nearby communities, with immediate remediation and enforcement consequences. Controls are particularly material for fuel storage, contaminated land, demolition, batching, tunnelling, marine works and works near drainage networks.

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

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect 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 current or proposed regulation could change the topic's relevance?

Evidence to collect

Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Emergency-response plans, incident logs and responder feedback
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): Temporary and permanent construction sites, compounds, laydown areas and access roads
Process-map item (assets): Site accommodation, welfare facilities, workshops, fuel storage, hazardous materials stores and wheel-wash stations
Process-map item (customers): Main contractors, joint ventures and EPC contractors using specialist engineering, design or construction packages
Process-map item (emerging_pressures): Nature-positive construction expectations, biodiversity net gain rules and stricter controls on habitat disturbance
Process-map item (emerging_pressures): Electrification of site plant, battery storage, hydrogen trials and grid-connection constraints for low-emission construction sites

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

Users of the information

Board / management
Local authorities
Regulators

Standards to check

ESRS ESRS E2 Pollution, including pollution of air, water and soil and substances of concernsearch disclosure cards
GRI GRI 303 Water and Effluentssearch disclosure cards
GRI GRI 306 Waste, depending on release pathwaysearch disclosure cards
SASB SASB Engineering & Construction Services environmental impacts of project development

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

Safe segregation, storage, documentation, transport and treatment or disposal of hazardous residues generated during construction, refurbishment, demolition, earthworks and decommissioning.

How it shows up in this industry

Refurbishment, demolition, earthworks, tunnelling and decommissioning can uncover asbestos, lead paint, contaminated soils and legacy pollutants, while site workshops and material applications generate waste oils, solvent containers, treated timber and other hazardous residues requiring controlled storage, consignment and disposal.

Why it may be material

Waste classification errors, contaminated spoil surprises and limited treatment or landfill capacity can cause major cost overruns, rejected loads, claims over ground conditions, enforcement and schedule delay. The exposure pathway is material for workers, waste contractors, communities and receiving environments.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Emergency-response plans, incident logs and responder feedback
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Revenue, demand, pricing and market-access analysis linked to the topic
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): Temporary and permanent construction sites, compounds, laydown areas and access roads
Process-map item (assets): Site accommodation, welfare facilities, workshops, fuel storage, hazardous materials stores and wheel-wash stations
Process-map item (customers): Main contractors, joint ventures and EPC contractors using specialist engineering, design or construction packages
Process-map item (emerging_pressures): Nature-positive construction expectations, biodiversity net gain rules and stricter controls on habitat disturbance
Process-map item (emerging_pressures): Electrification of site plant, battery storage, hydrogen trials and grid-connection constraints for low-emission construction sites

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

Users of the information

Local authorities
Regulators

Standards to check

ESRS ESRS E2 Pollution and E5 Resource use and circular economy, including hazardous substances and hazardous wastesearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
GRI GRI 403 Occupational Health and Safety where exposure controls are relevantsearch disclosure cards
SASB SASB Engineering & Construction Services environmental and health impacts of project development

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

Integration of forward-looking physical climate hazards into construction planning, engineering design, specifications, testing, handover and defects management for long-lived assets.

How it shows up in this industry

Front-end engineering, site investigations, constructability reviews, Eurocode-based structural calculations, drainage design, flood defences, tunnelling, earthworks, marine works, building envelopes and maintenance support determine how roads, bridges, hospitals, schools, utility networks and buildings perform under heat, flooding, storm surge, drought, wildfire and ground movement.

Why it may be material

Climate-related design allowances and site resilience affect delay penalties, contract variations, insurance, long-tail defect exposure and client demand for resilience upgrades. Deficient adaptation assumptions can create professional indemnity claims and service disruption for infrastructure users and communities.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach consumers.
Potential effects may reach downstream users.
Potential effects may reach workers.
Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach emergency responders.
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 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?
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
Workforce, health and safety, engagement and grievance records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Emergency-response plans, incident logs and responder feedback
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
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): Temporary and permanent construction sites, compounds, laydown areas and access roads
Process-map item (assets): Mobile batching plants, asphalt plants, crushing and screening units, and site laboratories
Process-map item (assets): Site accommodation, welfare facilities, workshops, fuel storage, hazardous materials stores and wheel-wash stations
Process-map item (assets): Engineering design libraries, standard details, approved supplier lists, safety cases and project delivery know-how
Process-map item (customers): Transport agencies, airport operators, port authorities, rail infrastructure managers and toll road concessionaires

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
Local authorities
Regulators

Standards to check

ESRS ESRS E1 Climate change adaptation and resiliencesearch disclosure cards
GRI GRI climate-related disclosures where physical impacts and adaptation are reportedsearch disclosure cards
SASB SASB Engineering & Construction Services climate impacts of business mix and project development topics

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of greenhouse gas emissions embedded in engineering designs, construction materials, site operations, logistics and delivered asset performance, including credible project-level carbon reporting and assurance.

How it shows up in this industry

Engineering and construction service providers influence carbon through feasibility optioneering, structural and civil design, value engineering, procurement of concrete, cement, steel, asphalt, aluminium, glass and timber, site fuel use, heavy goods vehicle logistics, temporary works and asset handover choices. Public authorities, infrastructure owners and developers increasingly use whole-life carbon limits, PAS 2080-style carbon management, environmental product declarations and low-carbon material requirements in procurement.

Why it may be material

Carbon performance can determine public framework access, tender scoring, client mandates, green finance eligibility and fee premiums. Poor carbon data, missed contractual carbon commitments or weak low-carbon delivery capability can lead to bid exclusion, redesign cost, claims and reputational damage.

Impact pathway

Potential effects may reach the atmosphere.
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 Customers / end-users, Suppliers.
The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may 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 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
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
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): Temporary and permanent construction sites, compounds, laydown areas and access roads
Process-map item (assets): Site accommodation, welfare facilities, workshops, fuel storage, hazardous materials stores and wheel-wash stations
Process-map item (assets): Engineering design libraries, standard details, approved supplier lists, safety cases and project delivery know-how
Process-map item (customers): Main contractors, joint ventures and EPC contractors using specialist engineering, design or construction packages
Process-map item (customers): Facility owners and operators requiring refurbishment, resilience upgrades, asset life extension and maintenance services

It may be less material when…

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

Affected stakeholders

Customers / end-users
Suppliers

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS E1 Climate change, including transition plans, energy use and greenhouse gas emissionssearch disclosure cards
GRI GRI climate, energy, emissions and materials disclosures where project carbon is materialsearch disclosure cards
SASB SASB Engineering & Construction Services topics on environmental impacts of project development and climate-related business mix

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Industry baseline
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Avoidance, mitigation, restoration and enhancement of biodiversity and land impacts from construction footprints, access routes, compounds, temporary works and linear infrastructure corridors.

How it shows up in this industry

Major roads, rail works, flood defences, utilities, marine works, public buildings, site compounds, access roads and laydown areas can require vegetation clearance, tree removal, earthworks and utility diversions that disturb terrestrial ecosystems, protected species, soils and landscape features before permanent assets are handed over.

Why it may be material

Biodiversity requirements are moving from mitigation statements towards measurable gain, long-term habitat delivery and finance scrutiny. Ecological constraints can materially affect planning consent, licences, construction sequencing, mitigation CAPEX and public confidence, especially for linear infrastructure and greenfield or sensitive sites.

Impact pathway

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

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may 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 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 ecosystems?
What is the scale, scope, likelihood and remediability of effects on water bodies?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Community engagement, grievance and impact records
Indigenous engagement, consent, grievance and 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
Provision, claim, penalty, remediation and contingent-liability records
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): Temporary and permanent construction sites, compounds, laydown areas and access roads
Process-map item (assets): Engineering design libraries, standard details, approved supplier lists, safety cases and project delivery know-how
Process-map item (customers): Main contractors, joint ventures and EPC contractors using specialist engineering, design or construction packages
Process-map item (emerging_pressures): Nature-positive construction expectations, biodiversity net gain rules and stricter controls on habitat disturbance
Process-map item (emerging_pressures): Shortages of skilled trades, engineers, planners and site supervisors increasing delivery and quality risks

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
Customers / end-users

Users of the information

Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E4 Biodiversity and ecosystems, including land-use change and impacts on species and habitatssearch disclosure cards
GRI GRI 304 Biodiversitysearch disclosure cards
SASB SASB Engineering & Construction Services environmental impacts of project development

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

Transition from diesel-dependent construction sites towards electrified, battery-supported or other low-emission plant, equipment and temporary power systems.

How it shows up in this industry

Construction delivery relies on cranes, excavators, piling rigs, bulldozers, rollers, concrete pumps, generators, site accommodation, workshops, fuel storage and heavy goods vehicle logistics. Urban low-emission zones, noise curfews, client carbon scoring and grid-connection constraints increasingly shape site mobilisation, plant procurement and temporary power planning.

Why it may be material

Low-emission site requirements are increasingly reflected in public procurement, urban access rules and client specifications. Contractors face capital decisions on plant fleets, battery storage and charging infrastructure while managing operational constraints on power availability, utilisation and programme certainty.

Impact pathway

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

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?
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 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
Contractor working-condition, incident and engagement records
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Temporary and permanent construction sites, compounds, laydown areas and access roads
Process-map item (assets): Heavy plant fleets including cranes, excavators, piling rigs, bulldozers, graders, rollers and concrete pumps
Process-map item (assets): Temporary works equipment such as scaffolding, falsework, formwork, shoring systems, cofferdams and traffic barriers
Process-map item (assets): Mobile batching plants, asphalt plants, crushing and screening units, and site laboratories
Process-map item (assets): Site accommodation, welfare facilities, workshops, fuel storage, hazardous materials stores and wheel-wash stations

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

Affected communities
Contractors
Customers / end-users
Employees
Suppliers

Users of the information

Investors / creditors
Local authorities

Standards to check

ESRS ESRS E1 Climate change and E2 Pollution where site emissions are materialsearch disclosure cards
GRI GRI energy, emissions and occupational health disclosures may provide partial anchorssearch disclosure cards
SASB SASB Engineering & Construction Services environmental impacts of project execution may be relevant

See how companies report it →

Your preliminary screening decision

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Environment
Emerging issue
Entity-specific validation required
Double materiality

Workcard generated from the catalogue

What this topic covers

Identification, avoidance, substitution and evidence control for hazardous or problematic construction materials and legacy substances that can affect workers, occupants, communities and receiving environments.

How it shows up in this industry

Construction inputs include paints, coatings, sealants, adhesives, resins, grouts, curing compounds, insulation, façade systems and waterproofing membranes, while refurbishment and demolition can disturb asbestos, lead paint and legacy pollutants. Tighter scrutiny of PFAS-containing products, indoor air quality, contaminated materials and product performance evidence affects design choices, procurement and handover.

Why it may be material

Materiality depends on refurbishment exposure, contaminated ground, waterproofing systems and the product mix specified for buildings and infrastructure. Expanding scrutiny of persistent chemicals and hazardous legacy materials can create substitution cost, specification rework, disposal surprises, litigation and client rejection.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Consumer outcome, complaint and product-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
Insurance coverage, premium, exclusion and claims records
Revenue, demand, pricing and market-access analysis linked to the topic
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Temporary and permanent construction sites, compounds, laydown areas and access roads
Process-map item (assets): Site accommodation, welfare facilities, workshops, fuel storage, hazardous materials stores and wheel-wash stations
Process-map item (customers): Main contractors, joint ventures and EPC contractors using specialist engineering, design or construction packages
Process-map item (emerging_pressures): Nature-positive construction expectations, biodiversity net gain rules and stricter controls on habitat disturbance
Process-map item (emerging_pressures): Electrification of site plant, battery storage, hydrogen trials and grid-connection constraints for low-emission construction sites

It may be less material when…

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

Affected stakeholders

Affected communities
Contractors
Customers / end-users
Suppliers

Users of the information

Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E2 Pollution and E5 Resource use and circular economy may provide partial anchorssearch disclosure cards
GRI GRI materials, waste, effluents and occupational health disclosures may be relevant depending on project contextsearch disclosure cards
SASB SASB Engineering & Construction Services may not isolate PFAS-containing products or hazardous material substitution

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Protection of employees and site-based contractors from acute injury, fatality and occupational disease during construction, engineering, demolition, maintenance and commissioning activities.

How it shows up in this industry

Engineering and construction sites use cranes, excavators, piling rigs, rollers, concrete pumps, scaffolding, falsework, shoring, cofferdams, traffic barriers and live utility interfaces during demolition, earthworks, tunnelling, structural erection, concrete placement, MEP installation and commissioning.

Why it may be material

Safety performance affects prequalification, tender scoring, insurance availability, public liability premiums, productivity and the ability to retain skilled site teams. Fatal or serious incidents can trigger prosecutions, compensation claims, stop-work orders, reputational damage and loss of future work with public and regulated clients.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach affected communities.
Potential effects may reach emergency responders.
Affected stakeholder groups identified in the source include Contractors, Customers / end-users, Employees, Trade unions.
The source places the pathway in Own operations, Upstream.

Financial pathway

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

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
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
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Temporary and permanent construction sites, compounds, laydown areas and access roads
Process-map item (assets): Heavy plant fleets including cranes, excavators, piling rigs, bulldozers, graders, rollers and concrete pumps
Process-map item (assets): Temporary works equipment such as scaffolding, falsework, formwork, shoring systems, cofferdams and traffic barriers
Process-map item (assets): Mobile batching plants, asphalt plants, crushing and screening units, and site laboratories
Process-map item (assets): Site accommodation, welfare facilities, workshops, fuel storage, hazardous materials stores and wheel-wash 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 pathway.

Affected stakeholders

Contractors
Customers / end-users
Employees
Trade unions

Users of the information

Board / management
Regulators

Standards to check

ESRS ESRS S1 Own workforce and S2 Workers in the value chain, including health and safetysearch disclosure cards
GRI GRI 403 Occupational Health and Safetysearch disclosure cards
SASB SASB Engineering & Construction Services workforce health and safety

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Assurance that designs, materials, construction workmanship, commissioning and handover information produce safe, durable, healthy, accessible, maintainable and compliant buildings and infrastructure assets throughout their service life.

How it shows up in this industry

Engineering and construction firms produce calculations, drawings, BIM models, specifications, method statements, as-built records, operation manuals and commissioned systems for buildings, roads, bridges, tunnels, stations, utility networks, façades, fire protection and MEP systems. Errors in design assumptions, workmanship, product performance declarations or handover records can affect occupants, infrastructure users, maintenance crews and emergency services long after handover.

Why it may be material

Latent defects, façade fire safety failures, structural errors, waterproofing failures, fire stopping gaps and MEP integration faults can drive warranty costs, retentions, guarantee calls, professional indemnity claims, remediation provisions and exclusion from regulated projects. Building safety regulation and defect litigation increase the need for demonstrable competence and traceable safety information.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
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

Consumer outcome, complaint and product-impact records
Downstream-user outcome, complaint and product-use evidence
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Emergency-response plans, incident logs and responder feedback
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
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): Engineering design libraries, standard details, approved supplier lists, safety cases and project delivery know-how
Process-map item (customers): Main contractors, joint ventures and EPC contractors using specialist engineering, design or construction packages
Process-map item (customers): Facility owners and operators requiring refurbishment, resilience upgrades, asset life extension and maintenance services
Process-map item (emerging_pressures): Mandatory whole-life carbon assessment and embodied carbon limits in public procurement and building regulation
Process-map item (emerging_pressures): Client demand for low-carbon concrete, recycled aggregates, electric arc furnace steel and product-specific environmental product declarations

It may be less material when…

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

Affected stakeholders

Affected communities
Business partners
Customers / end-users

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS S4 Consumers and end-users,search disclosure cards
ESRS ESRS G1 where dutyholder controls are relevantsearch disclosure cards
GRI GRI 416 Customer Health and Safety and product responsibility-style disclosures where applicablesearch disclosure cards
SASB SASB Engineering & Construction Services structural integrity, safety and project development impacts

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of direct community impacts from construction activity, including nuisance, temporary traffic management, abnormal loads, access disruption, local business effects, heritage disturbance and community engagement.

How it shows up in this industry

Construction compounds, access roads, haul routes, demolition, piling, earthworks, crushing, screening, concrete pours, asphalt works, abnormal load transport, night works and temporary traffic orders affect neighbouring residents, schools, hospitals, local businesses, pedestrians, cyclists, public transport passengers and heritage structures throughout project delivery.

Why it may be material

Dust, noise, vibration, light, traffic and access restrictions are routine pathways from construction activity to community wellbeing and local amenity. Poor management can lead to complaints, injunctions, restrictive permit conditions, compensation claims, political pressure and delays, while strong engagement protects programme certainty.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach consumers.
Potential effects may reach workers.
Potential effects may reach contractors.
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, 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.
The topic may affect insurance availability, coverage terms, premiums or claims.

Questions to test

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

Evidence to collect

Community engagement, grievance and impact records
Consumer outcome, complaint and product-impact records
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement 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
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Insurance coverage, premium, exclusion and claims records
Process-map item (assets): Temporary and permanent construction sites, compounds, laydown areas and access roads
Process-map item (assets): Temporary works equipment such as scaffolding, falsework, formwork, shoring systems, cofferdams and traffic barriers
Process-map item (assets): Surveying and monitoring assets including total stations, GNSS equipment, drones, LiDAR scanners, vibration monitors and settlement gauges
Process-map item (customers): Main contractors, joint ventures and EPC contractors using specialist engineering, design or construction packages
Process-map item (emerging_pressures): Nature-positive construction expectations, biodiversity net gain rules and stricter controls on habitat disturbance

It may be less material when…

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

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Local authorities
Media
NGOs / civil society
Regulators

Standards to check

ESRS ESRS S3 Affected communitiessearch disclosure cards
ESRS ESRS E2 Pollution where dust, noise and vibration are relevantsearch disclosure cards
GRI GRI 413 Local Communities and environmental compliance disclosures where nuisance and emissions are relevantsearch disclosure cards
SASB SASB Engineering & Construction Services environmental and social impacts of project development

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

Governance of labour supply, subcontractor working conditions, modern slavery controls, payment practices, accommodation and workforce competence across project delivery.

How it shows up in this industry

Project delivery relies on specialist subcontractors, agency labour, migrant workers, self-employed trades, security, cleaning, catering, haulage, temporary accommodation, site supervisors, planners and engineers moving between temporary sites. Public-sector procurement, lenders and infrastructure clients increasingly scrutinise labour supply chains, modern slavery controls, recruitment practices, payment practices and workforce competence.

Why it may be material

Complex subcontracting and project-based labour supply create pathways to worker exploitation, insecure pay and poor accommodation where lower-tier controls are weak. Labour shortages, modern slavery failures and supervision gaps can reduce delivery capacity, increase costs, trigger tender exclusion and drive rework, defects or delay penalties.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach supply-chain workers.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Contractors, Customers / end-users, Employees, Suppliers, Trade unions, Value chain workers.
The source places the pathway in Own operations, 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 own operations, assets or decisions create or concentrate the pathway?
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 workers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Supplier workforce, audit, grievance and remediation records
Community engagement, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
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): Temporary and permanent construction sites, compounds, laydown areas and access roads
Process-map item (assets): Site accommodation, welfare facilities, workshops, fuel storage, hazardous materials stores and wheel-wash stations
Process-map item (customers): Main contractors, joint ventures and EPC contractors using specialist engineering, design or construction packages
Process-map item (customers): Facility owners and operators requiring refurbishment, resilience upgrades, asset life extension and maintenance services
Process-map item (emerging_pressures): Climate adaptation requirements for heat, flood, storm surge, drought, wildfire and ground movement resilience in designs

It may be less material when…

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

Affected stakeholders

Contractors
Customers / end-users
Employees
Suppliers
Trade unions
Value chain workers

Users of the information

NGOs / civil society
Regulators

Standards to check

ESRS ESRS S1 Own workforce and S2 Workers in the value chainsearch disclosure cards
GRI GRI 408 Child Laborsearch disclosure cards
GRI GRI 409 Forced or Compulsory Laborsearch disclosure cards
GRI GRI 414 Supplier Social Assessmentsearch disclosure cards
SASB SASB Engineering & Construction Services workforce and business ethics topics where subcontractor labour is material

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Governance
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Controls over ethical bidding, procurement, anti-corruption, conflicts of interest, payment practices, contract claims, variations, dispute conduct, whistleblowing and sustainability claim integrity in construction and engineering projects.

How it shows up in this industry

Engineering and construction service providers bid for public authority, utilities, transport, PPP, concession, industrial and commercial projects under complex procurement rules, planning conditions, NEC4 and FIDIC-style contract mechanisms, performance bonds, guarantees, retentions, warranties and sustainability commitments. Contract variations, claims, adjudication, arbitration, green claims and supplier selection create material conduct and control exposures.

Why it may be material

Business conduct failures can lead to debarment, bid exclusion, fines, financing restrictions, loss of client trust and costly disputes. Weak claims governance or inaccurate carbon and social value claims can convert project variations, carbon commitments or procurement promises into margin loss and litigation exposure.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach consumers.
Potential effects may reach downstream users.
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, 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 own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Consumer outcome, complaint and product-impact records
Downstream-user outcome, complaint and product-use 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
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): Temporary and permanent construction sites, compounds, laydown areas and access roads
Process-map item (assets): Engineering design libraries, standard details, approved supplier lists, safety cases and project delivery know-how
Process-map item (customers): Main contractors, joint ventures and EPC contractors using specialist engineering, design or construction packages
Process-map item (emerging_pressures): Mandatory whole-life carbon assessment and embodied carbon limits in public procurement and building regulation
Process-map item (emerging_pressures): Nature-positive construction expectations, biodiversity net gain rules and stricter controls on habitat disturbance

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
Suppliers

Users of the information

Board / management
Investors / creditors
Media
Regulators

Standards to check

ESRS ESRS G1 Business conduct, including corruption, bribery, payment practices and supplier relationshipssearch disclosure cards
GRI GRI anti-corruption, anti-competitive behaviour, compliance and procurement-related disclosuressearch disclosure cards
SASB SASB Engineering & Construction Services business ethics topic

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Governance
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance and transparency of lobbying, trade association activity, political contributions and policy advocacy on regulation and public procurement affecting engineering and construction markets.

How it shows up in this industry

Engineering and construction firms and industry bodies engage with public procurement rules, planning policy, building safety duties, infrastructure funding, embodied carbon limits, biodiversity requirements, labour standards and technical regulation. Because many clients are public authorities or regulated utilities, policy positions can influence market access, compliance expectations and public trust.

Why it may be material

Policy engagement can materially shape procurement criteria, construction regulation, building safety requirements, carbon limits and planning regimes. Misalignment between advocacy and public sustainability commitments can damage trust with public clients, investors and communities, especially where infrastructure spending and regulation are politically visible.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach workers.
Potential effects may reach ecosystems.
Potential effects may reach the atmosphere.
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, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may 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?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What is the scale, scope, likelihood and remediability of effects on workers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Biodiversity, habitat and ecosystem-impact evidence
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
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): Temporary and permanent construction sites, compounds, laydown areas and access roads
Process-map item (customers): National, regional and municipal public authorities procuring roads, bridges, schools, hospitals, flood defences and civic buildings
Process-map item (customers): Public-private partnership and concession companies that finance, build and operate infrastructure assets
Process-map item (customers): Main contractors, joint ventures and EPC contractors using specialist engineering, design or construction packages
Process-map item (emerging_pressures): Mandatory whole-life carbon assessment and embodied carbon limits in public procurement and building regulation

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

Business partners
Customers / end-users

Users of the information

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

Standards to check

ESRS ESRS G1 Business conduct, including political engagement and lobbying activitiessearch disclosure cards
GRI GRI 415 Public Policysearch disclosure cards
SASB SASB Engineering & Construction Services business ethics topic where public procurement and policy influence are material

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
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Governance of cyber security, access control, data integrity and AI-enabled model assurance where digital construction information can affect safety, quality, project delivery and asset operation.

How it shows up in this industry

Engineering and construction services use BIM models, common data environments, scheduling systems, cost platforms, document controls, drones, LiDAR scanners, settlement gauges, connected site equipment and digital twins. ISO 19650 information management, AI-enabled design and smart building or infrastructure handover create cyber-physical and professional liability exposure if model governance, access control or data integrity fails.

Why it may be material

Digital delivery is increasingly central to design coordination, temporary works, commissioning and handover. Model corruption, unauthorised access, cyber incidents or AI design errors can disrupt programme control, propagate into defects, compromise confidential client data and affect smart infrastructure safety.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Downstream-user outcome, complaint and product-use evidence
Consumer outcome, complaint and product-impact records
Community engagement, grievance and impact records
Emergency-response plans, incident logs and responder feedback
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Temporary and permanent construction sites, compounds, laydown areas and access roads
Process-map item (assets): Digital assets including BIM models, common data environments, scheduling systems, cost control platforms and document control systems
Process-map item (assets): Engineering design libraries, standard details, approved supplier lists, safety cases and project delivery know-how
Process-map item (customers): Industrial clients in manufacturing, chemicals, pharmaceuticals, mining, oil and gas, and data centres
Process-map item (customers): Main contractors, joint ventures and EPC contractors using specialist engineering, design or construction packages

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
Contractors
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS governance, risk management and consumer or end-user safety areas may provide only indirect anchorssearch disclosure cards
GRI GRI does not clearly isolate cyber-physical BIM and digital twin governance for constructionsearch disclosure cards
SASB SASB Engineering & Construction Services may have limited direct coverage of cyber-physical digital delivery exposures

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Emerging issue
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of auditable material identity, provenance, certification and handover data for construction products, recycled inputs and installed equipment.

How it shows up in this industry

Engineering and construction firms manage approved supplier lists, procurement controls, BIM models, common data environments, document control systems and handover records for steel, timber, aggregates, façade systems, MEP equipment, specialist plant and recycled materials. Digital product passports and chain-of-custody expectations increasingly support claims about recycled, low-carbon, legally sourced and safety-critical materials.

Why it may be material

Digital asset information is becoming a proof point for low-carbon, recycled, legally sourced and compliant materials. Weak provenance controls can undermine tender commitments, carbon claims, construction product declarations, building safety evidence and future refurbishment or deconstruction value.

Impact pathway

Potential effects may reach ecosystems.
Potential effects may reach supply-chain workers.
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, Suppliers.
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 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 asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which 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 ecosystems?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Supplier workforce, audit, grievance and remediation records
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
Provision, claim, penalty, remediation and contingent-liability records
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): Temporary and permanent construction sites, compounds, laydown areas and access roads
Process-map item (assets): Digital assets including BIM models, common data environments, scheduling systems, cost control platforms and document control systems
Process-map item (assets): Engineering design libraries, standard details, approved supplier lists, safety cases and project delivery know-how
Process-map item (customers): Main contractors, joint ventures and EPC contractors using specialist engineering, design or construction packages
Process-map item (emerging_pressures): Client demand for low-carbon concrete, recycled aggregates, electric arc furnace steel and product-specific environmental product declarations

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
Regulators

Standards to check

ESRS ESRS value-chain information, resource use and business conduct areas may provide partial anchorssearch disclosure cards
GRI GRI procurement practices, materials and supplier assessment may be relevant by analogysearch disclosure cards
SASB SASB Engineering & Construction Services may not directly cover digital material passports

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

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