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Materiality Navigator·Containers and Packaging

Which topics should you investigate first?

Choose a business model to see the candidate sustainability topics most likely to need investigation, and why. Then refine the shortlist, work through each topic and record a preliminary screening decision.

This is an industry-informed hypothesis. Your task is to test it against the organisation's impacts, dependencies, risks, opportunities and stakeholder evidence. Industry relevance does not make a topic material.

Bundles of flattened cardboard packaging stacked for recycling.
Step 1 Choose the business model you are screening

Candidate topics — Containers and Packaging

  • Environment
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Control of non-greenhouse gas air emissions, odour and combustion by-products from packaging furnaces, boilers, printing, coating, lacquering, varnishing and curing operations.

How it shows up in this industry

Packaging plants operate glass furnaces, boilers, printing presses, coating, varnishing, lacquering and curing equipment, with air-abatement equipment and solvent recovery units used to control nitrogen oxides, particulate matter, volatile organic compounds, odour and combustion by-products.

Why it may be material

Air permit breaches, volatile organic compound controls and furnace emission upgrades can drive capital and operating costs. Odour or particulate complaints can affect permitting, insurance and the licence to operate for mills, glassworks and coating plants.

Impact pathway

  1. Potential effects may reach the atmosphere.
  2. Potential effects may reach affected communities.
  3. Potential effects may reach workers.
  4. Potential effects may reach ecosystems.
  5. Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees.
  6. The source places the pathway in Own operations.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect insurance availability, coverage terms, premiums or claims.
  5. 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): Paper mills, corrugators, converting lines, die-cutters, folder-gluers and printing presses for fibre-based packaging
  • Process-map item (assets): Plastic extrusion, thermoforming, blow moulding, injection moulding and film-casting lines for rigid and flexible packaging
  • Process-map item (assets): Metal can, aerosol, closure and foil container lines, including lacquering, coating and curing equipment
  • Process-map item (assets): Warehouses, pallet storage areas, silos for resin pellets, ink and coating stores, and hazardous materials cabinets
  • Process-map item (assets): Water treatment plants, boilers, compressors, chillers, solvent recovery units and air-abatement equipment

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

  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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, fuel switching and low-carbon capital investment across glass furnaces, paper mills, plastic conversion lines and coating or curing equipment.

How it shows up in this industry

Containers and packaging manufacturing uses energy-intensive glass melting, paper drying, plastic extrusion, metal lacquering and curing, with natural gas, electricity, steam, biomass and fuel oil feeding furnaces, boilers and ovens. Upstream aluminium, resin, pulp and transport inputs also influence the carbon profile of bottles, cans, cartons, films and corrugated packaging.

Why it may be material

Energy prices, carbon policies and customer procurement standards directly affect margins and market access. Credible decarbonisation often requires major capital expenditure for electrified boilers, low-carbon furnaces, heat recovery and renewable electricity procurement.

Impact pathway

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

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may affect access to finance, funding terms or the cost of capital.
  4. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  5. The topic may affect demand, pricing, market access or product and service revenue.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which 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 the atmosphere?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Community engagement, grievance and impact records
  • 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
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Process-map item (assets): Paper mills, corrugators, converting lines, die-cutters, folder-gluers and printing presses for fibre-based packaging
  • Process-map item (assets): Plastic extrusion, thermoforming, blow moulding, injection moulding and film-casting lines for rigid and flexible packaging
  • Process-map item (assets): Water treatment plants, boilers, compressors, chillers, solvent recovery units and air-abatement equipment
  • Process-map item (customers): Consumer goods companies using flexible films, tubs, tubes, pouches, blister packs and secondary packaging
  • Process-map item (customers): Pharmaceutical and medical device manufacturers requiring sterile, tamper-evident and validated packaging

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

  • Customers / end-users

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

Life-cycle responsibility for packaging after sale, including design for recyclability, reuse, compostability, sorting and reprocessing compatibility, recycled content, and interfaces with EPR, deposit return and recovery systems.

How it shows up in this industry

The industry designs and sells corrugated cases, folding cartons, films, pouches, bottles, jars, cans, closures, labels, trays and e-commerce mailers into municipal collection, deposit return, material recovery, composting and recycling systems. Multi-material laminates, dark plastics, labels, adhesives, coatings and lightweighting affect whether packaging can be collected, sorted, reused or recycled.

Why it may be material

Recyclability, recycled content, packaging weight and recovery compatibility increasingly determine EPR fees, plastic tax exposure and customer procurement eligibility. Redesign can require new tooling, moulds, dies, artwork, qualification trials and changes to barrier performance.

Impact pathway

  1. Potential effects may reach consumers.
  2. Potential effects may reach downstream users.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach ecosystems.
  5. Potential effects may reach water bodies.
  6. Potential effects may reach soil and groundwater.
  7. Potential effects may reach future generations.
  8. Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
  9. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  4. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  5. 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
  • 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
  • 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): Paper mills, corrugators, converting lines, die-cutters, folder-gluers and printing presses for fibre-based packaging
  • Process-map item (assets): Plastic extrusion, thermoforming, blow moulding, injection moulding and film-casting lines for rigid and flexible packaging
  • Process-map item (assets): Water treatment plants, boilers, compressors, chillers, solvent recovery units and air-abatement equipment
  • Process-map item (customers): Consumer goods companies using flexible films, tubs, tubes, pouches, blister packs and secondary packaging
  • Process-map item (customers): Pharmaceutical and medical device manufacturers requiring sterile, tamper-evident and validated packaging

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

  • Investors / creditors
  • Local authorities
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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, process water efficiency, wastewater treatment and effluent quality from paper, fibre, printing, coating, cooling and cleaning operations.

How it shows up in this industry

Water is used in pulping, papermaking, cooling, washing, boiler feed, cleaning, ink systems and process make-up. Wastewater can contain suspended solids, starch, inks, coatings, cleaning chemicals, oils and elevated chemical oxygen demand, requiring treatment plants and permit controls.

Why it may be material

Water treatment capacity, effluent limits and water-stress exposure affect operating continuity, permitting and capital spending, particularly for paper mills and cleaning-intensive sites. Poor effluent performance can generate enforcement, upgrade costs and community concern.

Impact pathway

  1. Potential effects may reach water bodies.
  2. Potential effects may reach affected communities.
  3. Potential effects may reach ecosystems.
  4. Potential effects may reach future generations.
  5. Affected stakeholder groups identified in the source include Affected communities.
  6. The source places the pathway in Own operations.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  5. 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 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

  • Water withdrawal, discharge, quality and catchment-impact records
  • Community engagement, grievance and impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • 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): Paper mills, corrugators, converting lines, die-cutters, folder-gluers and printing presses for fibre-based packaging
  • Process-map item (assets): Plastic extrusion, thermoforming, blow moulding, injection moulding and film-casting lines for rigid and flexible packaging
  • Process-map item (assets): Water treatment plants, boilers, compressors, chillers, solvent recovery units and air-abatement equipment
  • Process-map item (assets): Quality laboratories for migration testing, burst strength, compression, barrier performance and food-contact compliance
  • Process-map item (customers): Consumer goods companies using flexible films, tubs, tubes, pouches, blister packs and secondary packaging

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

See how companies report it →

Your preliminary screening decision

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

  • Environment
  • Industry baseline
  • Moderate industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Resilience of packaging manufacturing assets, utilities, storage, transport interfaces and critical material supplies to flood, heat, storms, wildfire, drought, grid constraints and other physical climate hazards.

How it shows up in this industry

Packaging operations depend on continuous glass furnaces, paper mill water systems, chillers, boilers, warehouses, resin silos and just-in-time deliveries to filling and packing lines. Drought, storms, flooding, heat and grid constraints can interrupt fibre, resin, energy, recovered material and transport supply.

Why it may be material

Physical climate disruption can halt continuous production, damage high-value furnaces, constrain water availability for mills, spoil moisture-sensitive reels and trigger customer penalties where late deliveries stop filling lines. Insurers and lenders increasingly scrutinise exposed industrial sites and critical supply chains.

Impact pathway

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

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may affect insurance availability, coverage terms, premiums or claims.
  4. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  5. The topic may affect demand, pricing, market access or product and service revenue.
  6. 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 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 scientific evidence or consensus could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Water withdrawal, discharge, quality and catchment-impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Soil and groundwater monitoring, incident and remediation records
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Process-map item (assets): Paper mills, corrugators, converting lines, die-cutters, folder-gluers and printing presses for fibre-based packaging
  • Process-map item (assets): Plastic extrusion, thermoforming, blow moulding, injection moulding and film-casting lines for rigid and flexible packaging
  • Process-map item (assets): Water treatment plants, boilers, compressors, chillers, solvent recovery units and air-abatement equipment
  • Process-map item (customers): Consumer goods companies using flexible films, tubs, tubes, pouches, blister packs and secondary packaging
  • Process-map item (customers): Pharmaceutical and medical device manufacturers requiring sterile, tamper-evident and validated packaging

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

  • Affected communities
  • Contractors
  • Customers / end-users
  • Employees
  • Suppliers

Users of the information

  • Investors / creditors

Standards to check

See how companies report it →

Your preliminary screening decision

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

Prevention, detection and remediation of unintended environmental releases and legacy contamination from packaging manufacturing, chemical storage, refrigeration, yard handling and drainage systems.

How it shows up in this industry

Packaging sites store inks, pigments, varnishes, coatings, primers, solvents, adhesives, oils, ammonia refrigerants and resin pellets around presses, coating lines, silos, hazardous materials cabinets, warehouses and water treatment plants. Historical industrial sites may also carry soil or groundwater contamination from past handling and storage practices.

Why it may be material

Spills and legacy contamination can create remediation liabilities, enforcement action, insurance claims and community concern. The topic is material where solvent stores, coating systems, fuel tanks, refrigeration systems and yard drainage create pathways to soil, groundwater or nearby water bodies.

Impact pathway

  1. Potential effects may reach soil and groundwater.
  2. Potential effects may reach water bodies.
  3. Potential effects may reach ecosystems.
  4. Potential effects may reach affected communities.
  5. Potential effects may reach workers.
  6. Potential effects may reach emergency responders.
  7. Affected stakeholder groups identified in the source include Affected communities.
  8. The source places the pathway in Own operations.

Financial pathway

  1. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  4. The topic may affect insurance availability, coverage terms, premiums or claims.
  5. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  6. 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 soil and groundwater?
  • 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

  • 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
  • Emergency-response plans, incident logs and responder feedback
  • 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
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Water treatment plants, boilers, compressors, chillers, solvent recovery units and air-abatement equipment
  • Process-map item (external_impacts): Landfill, litter and marine pollution where packaging is not collected, sorted, reused or recycled after use
  • Process-map item (external_impacts): Chemical exposure risks to neighbouring communities from solvent storage, ammonia refrigeration, coatings and fire incidents
  • Process-map item (financial_channels): Capital expenditure for low-carbon furnaces, electrified boilers, solvent abatement, water treatment and recycled-content processing
  • Process-map item (financial_channels): Product recall, warranty and customer penalty costs from contamination, migration failures, seal defects, strength failures or mislabelling

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
  • Investors / creditors
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

Control of production scrap, off-specification materials, sludge, spent solvents, filters, contaminated recyclate and obsolete stock, including internal recovery and compliant treatment or disposal.

How it shows up in this industry

Converting, slitting, die-cutting, forming, printing, coating and inspection produce offcuts, start-up waste, rejects, sludge, spent solvents, contaminated recyclate, spent filters and obsolete packaging stock. Internal scrap and selected post-consumer materials may be collected, sorted and reprocessed.

Why it may be material

Scrap rates and contaminated recyclate directly affect material yield, disposal costs and capacity utilisation. Hazardous residuals from inks, coatings, solvents and sludge create handling, treatment and liability costs.

Impact pathway

  1. Potential effects may reach soil and groundwater.
  2. Potential effects may reach water bodies.
  3. Potential effects may reach ecosystems.
  4. Potential effects may reach workers.
  5. Potential effects may reach contractors.
  6. Affected stakeholder groups identified in the source include Contractors, Employees, Suppliers.
  7. The source places the pathway in Own operations.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. 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 soil and groundwater?
  • 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

  • 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
  • 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
  • Process-map item (assets): Paper mills, corrugators, converting lines, die-cutters, folder-gluers and printing presses for fibre-based packaging
  • Process-map item (assets): Plastic extrusion, thermoforming, blow moulding, injection moulding and film-casting lines for rigid and flexible packaging
  • Process-map item (assets): Warehouses, pallet storage areas, silos for resin pellets, ink and coating stores, and hazardous materials cabinets
  • Process-map item (assets): Enterprise resource planning, production scheduling, traceability and chain-of-custody systems
  • Process-map item (customers): Consumer goods companies using flexible films, tubs, tubes, pouches, blister packs and secondary packaging

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

  • Contractors
  • Employees
  • Suppliers

Users of the information

  • Board / management
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

  • Environment
  • Business-model dependent
  • Moderate industry signal
  • Impact materiality

Workcard generated from the catalogue

What this topic covers

Prevention of resin pellet, flake and powder losses from plastic packaging operations and inbound logistics, including silo filling, conveying, storage, yard drainage and transport handling.

How it shows up in this industry

Plastic packaging production receives PET, HDPE, LDPE, LLDPE, PP, PS, PVC, bioplastics and recycled plastic pellets or flakes by silo truck, rail wagon, container or big bag. Conveying, silo filling, yard handling and transport interfaces can release pellets, flakes and powders to drains, yards and waterways.

Why it may be material

Small plastic particles released before conversion can enter drains, rivers, soils and coastal waters, where wildlife may ingest them and persistent microplastic contamination accumulates. The issue is most material for resin-intensive rigid and flexible packaging plants and logistics interfaces.

Impact pathway

  1. Potential effects may reach water bodies.
  2. Potential effects may reach soil and groundwater.
  3. Potential effects may reach ecosystems.
  4. Potential effects may reach affected communities.
  5. Potential effects may reach future generations.
  6. Affected stakeholder groups identified in the source include Affected communities, Business partners, Suppliers.
  7. The source places the pathway in Own operations, Upstream, Cross value chain.

Financial pathway

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

Questions to test

  • What evidence shows actual or potential impacts on people or the environment?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • 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
  • Soil and groundwater monitoring, incident and remediation 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
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Process-map item (assets): Plastic extrusion, thermoforming, blow moulding, injection moulding and film-casting lines for rigid and flexible packaging
  • Process-map item (assets): Warehouses, pallet storage areas, silos for resin pellets, ink and coating stores, and hazardous materials cabinets
  • Process-map item (emerging_pressures): Plastic packaging taxes, deposit return schemes and single-use packaging bans expanding across jurisdictions
  • Process-map item (emerging_pressures): Rising recycled resin, cullet, aluminium scrap and recovered paper demand tightening access to high-quality secondary materials
  • Process-map item (emerging_pressures): Climate-related disruption to pulp, paper, resin, energy and transport supply chains, including drought, storms and grid constraints

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

Affected stakeholders

  • Affected communities
  • Business partners
  • Suppliers

Users of the information

  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

Management of forest, biodiversity and land-use impacts associated with virgin fibre inputs for paper, board, carton and moulded fibre packaging.

How it shows up in this industry

Fibre-based packaging uses virgin and recycled paper, kraftliner, testliner, cartonboard and moulded pulp, with virgin wood fibre often supported by Forest Stewardship Council or Programme for the Endorsement of Forest Certification chain-of-custody standards. Weak sourcing controls can link packaging demand to forest degradation, biodiversity pressure and land-use impacts.

Why it may be material

Virgin fibre sourcing can be material for paper mills, corrugators and cartonboard producers where certified supply, deforestation exposure and customer requirements affect procurement access, financing scrutiny and reputation. The topic is distinct from evidence controls because it concerns the underlying ecological and land-use impacts of fibre supply.

Impact pathway

  1. Potential effects may reach ecosystems.
  2. Potential effects may reach Indigenous peoples.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach supply-chain workers.
  5. Potential effects may reach future generations.
  6. Affected stakeholder groups identified in the source include Affected communities, Customers / end-users, Suppliers.
  7. The source places the pathway in Upstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may affect access to finance, funding terms or the cost of capital.
  4. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  5. 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?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on ecosystems?
  • What is the scale, scope, likelihood and remediability of effects on Indigenous peoples?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Biodiversity, habitat and ecosystem-impact evidence
  • Indigenous engagement, consent, grievance and impact records
  • Community engagement, grievance and impact records
  • Supplier workforce, audit, grievance 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
  • 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): Paper mills, corrugators, converting lines, die-cutters, folder-gluers and printing presses for fibre-based packaging
  • Process-map item (emerging_pressures): Climate-related disruption to pulp, paper, resin, energy and transport supply chains, including drought, storms and grid constraints
  • Process-map item (external_impacts): Greenhouse gas emissions from glass melting, aluminium smelting supply chains, resin production, boilers, drying and curing ovens
  • Process-map item (external_impacts): Chemical exposure risks to neighbouring communities from solvent storage, ammonia refrigeration, coatings and fire incidents
  • Process-map item (external_impacts): Pressure on forests, biodiversity and land use through virgin fibre sourcing where certification and traceability are weak

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 pathway.

Affected stakeholders

  • Affected communities
  • Customers / end-users
  • Suppliers

Users of the information

  • Investors / creditors
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

Management of substances of concern and chemical migration in packaging materials, including inks, coatings, adhesives, lacquers, additives, monomers, recycled-content contaminants and barrier layers used in sensitive packaging applications.

How it shows up in this industry

Packaging producers use inks, coatings, adhesives, varnishes, lacquers, monomers, additives, recycled-content feedstocks and barrier layers in products for food, beverage, pharmaceutical, medical device and consumer goods customers. Quality laboratories conduct migration testing, hygiene control, traceability, compression testing, leak testing and customer line trials.

Why it may be material

Migration failures, seal defects, sterility failures or restricted substances can cause recalls, customer penalties, warranty costs and loss of approved-supplier status. Scrutiny of PFAS, bisphenols, phthalates, mineral oils, photoinitiators and recycled-input contaminants can require reformulation and requalification.

Impact pathway

  1. Potential effects may reach consumers.
  2. Potential effects may reach downstream users.
  3. Potential effects may reach workers.
  4. Potential effects may reach affected communities.
  5. Potential effects may reach ecosystems.
  6. Potential effects may reach future generations.
  7. Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
  8. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  4. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  5. The topic may affect insurance availability, coverage terms, premiums or claims.
  6. 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
  • Community engagement, grievance and impact records
  • Biodiversity, habitat and ecosystem-impact 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
  • Insurance coverage, premium, exclusion and claims records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Paper mills, corrugators, converting lines, die-cutters, folder-gluers and printing presses for fibre-based packaging
  • Process-map item (assets): Plastic extrusion, thermoforming, blow moulding, injection moulding and film-casting lines for rigid and flexible packaging
  • Process-map item (assets): Quality laboratories for migration testing, burst strength, compression, barrier performance and food-contact compliance
  • Process-map item (customers): Food and beverage brand owners buying bottles, cans, cartons, trays, closures, labels and corrugated cases
  • Process-map item (customers): Consumer goods companies using flexible films, tubs, tubes, pouches, blister packs and secondary packaging

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
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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 high-consequence fire, explosion, pressurised container, refrigeration and hazardous materials incidents at packaging plants and storage areas, including barrier integrity, emergency response and protection of communities from acute releases.

How it shows up in this industry

Packaging facilities can store combustible paper, board, plastic packaging stock, pallets and aerosols, while also using solvent stores, hazardous materials cabinets, ammonia refrigeration, furnaces, boilers and coating or curing lines. Firewater, smoke and acute releases can affect workers, emergency responders and nearby residents.

Why it may be material

Fires, furnace failures, solvent incidents, pressurised container failures and warehouse losses can cause fatalities, community exposure, asset damage, customer delivery failures, litigation and higher insurance premiums. Materiality is heightened for sites with high fire loads, solvent use, aerosol production or dense storage.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach emergency responders.
  5. Potential effects may reach the atmosphere.
  6. Potential effects may reach soil and groundwater.
  7. Potential effects may reach water bodies.
  8. Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees.
  9. The source places the pathway in Own operations.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect insurance availability, coverage terms, premiums or claims.
  5. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  6. The topic may affect demand, pricing, market access or product and service revenue.
  7. 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
  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Soil and groundwater monitoring, incident and remediation records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Paper mills, corrugators, converting lines, die-cutters, folder-gluers and printing presses for fibre-based packaging
  • Process-map item (assets): Plastic extrusion, thermoforming, blow moulding, injection moulding and film-casting lines for rigid and flexible packaging
  • Process-map item (assets): Warehouses, pallet storage areas, silos for resin pellets, ink and coating stores, and hazardous materials cabinets
  • Process-map item (customers): Consumer goods companies using flexible films, tubs, tubes, pouches, blister packs and secondary packaging
  • Process-map item (customers): Pharmaceutical and medical device manufacturers requiring sterile, tamper-evident and validated packaging

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

  • Investors / creditors
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

  • Social
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Health and safety of employees and contractors in packaging manufacturing, including machinery guarding, hot surfaces, cutting and forming equipment, forklifts, confined spaces, cleaning, maintenance, chemical handling and manual handling.

How it shows up in this industry

Containers and packaging plants include corrugators, die-cutters, folder-gluers, printing presses, plastic extrusion and moulding lines, glass furnaces, forming machines, annealing lehrs, can forming equipment, warehouses and forklift routes. Contractors are exposed during shutdowns, confined space entry, cleaning, refractory repair and machinery installation.

Why it may be material

Machinery, heat, sharp materials, forklifts, confined spaces and chemical handling create direct injury pathways for workers and contractors. High-speed converting, hot glass and metal processes and maintenance activities make this a core social issue for the industry.

Impact pathway

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

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may affect insurance availability, coverage terms, premiums or claims.
  4. 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): Paper mills, corrugators, converting lines, die-cutters, folder-gluers and printing presses for fibre-based packaging
  • Process-map item (assets): Plastic extrusion, thermoforming, blow moulding, injection moulding and film-casting lines for rigid and flexible packaging
  • Process-map item (customers): Consumer goods companies using flexible films, tubs, tubes, pouches, blister packs and secondary packaging
  • Process-map item (customers): Pharmaceutical and medical device manufacturers requiring sterile, tamper-evident and validated packaging
  • Process-map item (customers): E-commerce retailers and logistics providers using corrugated boxes, mailers, void fill and protective packaging

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

See how companies report it →

Your preliminary screening decision

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

  • Social
  • Business-model dependent
  • Moderate industry signal
  • Impact materiality

Workcard generated from the catalogue

What this topic covers

Amenity and wellbeing impacts on communities near packaging manufacturing and distribution sites, including noise, traffic, dust, light, perceived safety and responsiveness to grievances.

How it shows up in this industry

Large corrugating plants, paper mills, glassworks, converting facilities, warehouses and distribution yards generate vehicle movements, pallet handling, lighting, dust, noise and perceived safety concerns. These impacts are especially relevant where sites sit near residential areas or industrial clusters and where just-in-time deliveries increase lorry traffic.

Why it may be material

Even where pollution permits are met, noise, traffic, dust, light and perceived incident concerns can create daily disturbance for residents and influence planning approvals, expansion permits and local trust.

Impact pathway

  1. Potential effects may reach affected communities.
  2. Potential effects may reach workers.
  3. Potential effects may reach contractors.
  4. Affected stakeholder groups identified in the source include Affected communities.
  5. The source places the pathway in Own operations.

Financial pathway

  1. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  4. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

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

Evidence to collect

  • Community engagement, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • 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
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Paper mills, corrugators, converting lines, die-cutters, folder-gluers and printing presses for fibre-based packaging
  • Process-map item (assets): Plastic extrusion, thermoforming, blow moulding, injection moulding and film-casting lines for rigid and flexible packaging
  • Process-map item (customers): Consumer goods companies using flexible films, tubs, tubes, pouches, blister packs and secondary packaging
  • Process-map item (customers): Pharmaceutical and medical device manufacturers requiring sterile, tamper-evident and validated packaging
  • Process-map item (customers): E-commerce retailers and logistics providers using corrugated boxes, mailers, void fill and protective packaging

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
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Safety and emergency controls for hazardous materials moved into and out of packaging operations, including classification, packaging, segregation, carrier qualification, loading and unloading, route controls and transport incident response.

How it shows up in this industry

Packaging operations receive hazardous inks, solvents, coatings, adhesives and aerosols under dangerous goods rules, with segregation, fire protection and controlled loading and unloading. Outputs may include industrial drums, intermediate bulk containers, sacks, liners and hazardous goods packaging used by chemical and industrial customers.

Why it may be material

Transport incidents can harm drivers, workers, responders and communities, while spills or fires can contaminate waterways and disrupt just-in-time deliveries. Carrier controls are especially relevant for solvent-heavy printing, coating, lacquering and aerosol-related packaging operations.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach emergency responders.
  5. Potential effects may reach soil and groundwater.
  6. Potential effects may reach water bodies.
  7. Affected stakeholder groups identified in the source include Affected communities, Business partners, Contractors, Employees.
  8. The source places the pathway in Upstream, Own operations, Downstream, Cross value chain.

Financial pathway

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

Questions to test

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

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Soil and groundwater monitoring, incident and remediation records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Operating-cost records and budgets linked to the topic
  • 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): Warehouses, pallet storage areas, silos for resin pellets, ink and coating stores, and hazardous materials cabinets
  • Process-map item (assets): Water treatment plants, boilers, compressors, chillers, solvent recovery units and air-abatement equipment
  • Process-map item (customers): Consumer goods companies using flexible films, tubs, tubes, pouches, blister packs and secondary packaging
  • Process-map item (customers): E-commerce retailers and logistics providers using corrugated boxes, mailers, void fill and protective packaging
  • Process-map item (customers): Industrial and chemical producers using drums, intermediate bulk containers, sacks, liners and hazardous goods packaging

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Business partners
  • Contractors
  • Employees

Users of the information

  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

Controls to ensure that environmental claims made on packaging, technical data sheets and customer documentation are accurate, locally relevant and supported by evidence.

How it shows up in this industry

Packaging producers manage artwork files, customer-approved specifications, technical data sheets and market communications for disposal instructions, recyclability statements, compostability marks, recycled-content declarations and biodegradability language on cartons, films, pouches, bottles, trays, labels and sleeves.

Why it may be material

Greenwashing enforcement and litigation over recyclability, compostability, recycled content and biodegradability can create legal costs, relabelling, customer disputes and reputational damage. Claims must reflect local collection, sorting, reprocessing and composting realities.

Impact pathway

  1. Potential effects may reach consumers.
  2. Potential effects may reach downstream users.
  3. Potential effects may reach ecosystems.
  4. Potential effects may reach water bodies.
  5. Potential effects may reach future generations.
  6. Affected stakeholder groups identified in the source include Customers / end-users.
  7. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which 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
  • 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
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Operating-cost records and budgets linked to the topic
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Process-map item (assets): Paper mills, corrugators, converting lines, die-cutters, folder-gluers and printing presses for fibre-based packaging
  • Process-map item (assets): Plastic extrusion, thermoforming, blow moulding, injection moulding and film-casting lines for rigid and flexible packaging
  • Process-map item (customers): Consumer goods companies using flexible films, tubs, tubes, pouches, blister packs and secondary packaging
  • Process-map item (customers): Pharmaceutical and medical device manufacturers requiring sterile, tamper-evident and validated packaging
  • Process-map item (customers): E-commerce retailers and logistics providers using corrugated boxes, mailers, void fill and protective packaging

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
  • Media
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

  • Governance
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of certified and recycled feedstock provenance, chain-of-custody records, supplier evidence and auditability for fibre, resin, cullet, aluminium and other packaging inputs.

How it shows up in this industry

Packaging producers source certified wood fibre, recovered paper, recycled plastic pellets or flakes, cullet, aluminium sheet and scrap metal through municipal, commercial and industrial collection networks. Chain-of-custody systems, ERP records and supplier certificates support customer-approved specifications, recycled-content evidence and fibre certification.

Why it may be material

Access to high-quality secondary materials is tightening, and customers and regulators require evidence for recycled content, fibre certification and circular input claims. Weak traceability can trigger plastic tax liabilities, customer delisting, financing concerns and margin pressure from scarce certified or recycled feedstocks.

Impact pathway

  1. Potential effects may reach ecosystems.
  2. Potential effects may reach supply-chain workers.
  3. Potential effects may reach water bodies.
  4. Potential effects may reach future generations.
  5. Affected stakeholder groups identified in the source include Business partners, Customers / end-users, Suppliers.
  6. The source places the pathway in Upstream, Own operations, Cross value chain.

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on 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
  • 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
  • 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): Paper mills, corrugators, converting lines, die-cutters, folder-gluers and printing presses for fibre-based packaging
  • Process-map item (assets): Plastic extrusion, thermoforming, blow moulding, injection moulding and film-casting lines for rigid and flexible packaging
  • Process-map item (assets): Enterprise resource planning, production scheduling, traceability and chain-of-custody systems
  • Process-map item (customers): Consumer goods companies using flexible films, tubs, tubes, pouches, blister packs and secondary packaging
  • Process-map item (customers): Pharmaceutical and medical device manufacturers requiring sterile, tamper-evident and validated packaging

It may be less material when…

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

Affected stakeholders

  • Business partners
  • Customers / end-users
  • Suppliers

Users of the information

  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

  • Governance
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of calculation methodology, source-data quality, allocation assumptions, model controls and assurance readiness for product carbon footprints of packaging specifications.

How it shows up in this industry

Packaging manufacturers calculate product carbon footprints across formats such as glass bottles, aluminium and steel cans, paperboard, corrugated cases, plastic films, closures and flexible laminates. Reliable calculations depend on process data from glass furnaces, boilers, paper drying sections, curing ovens, extrusion and converting lines, alongside emission factors for resin, pulp, recovered fibre, cullet, aluminium, steel, inks, adhesives and transport held in ERP, LCA and site metering systems.

Why it may be material

Brand-owner climate targets and procurement specifications increasingly require comparable product carbon footprints for packaging materials. Data quality is particularly material where energy-intensive glass and metal production, resin-dependent plastics, fibre sourcing and multi-material laminates create materially different footprint profiles at product, material and specification level.

Impact pathway

  1. Potential effects may reach the atmosphere.
  2. Potential effects may reach future generations.
  3. Affected stakeholder groups identified in the source include Customers / end-users, Suppliers.
  4. The source places the pathway in Upstream, Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may affect access to finance, funding terms or the cost of capital.
  3. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  4. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What evidence shows that customer demand is changing?

Evidence to collect

  • 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
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • 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
  • Process-map item (assets): Paper mills, corrugators, converting lines, die-cutters, folder-gluers and printing presses for fibre-based packaging
  • Process-map item (assets): Plastic extrusion, thermoforming, blow moulding, injection moulding and film-casting lines for rigid and flexible packaging
  • Process-map item (assets): Quality laboratories for migration testing, burst strength, compression, barrier performance and food-contact compliance
  • Process-map item (customers): Consumer goods companies using flexible films, tubs, tubes, pouches, blister packs and secondary packaging
  • Process-map item (customers): Pharmaceutical and medical device manufacturers requiring sterile, tamper-evident and validated packaging

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

See how companies report it →

Your preliminary screening decision

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-bribery and corruption, fraud prevention, anti-competitive conduct and internal accountability for governance of packaging-related compliance evidence, approvals, filings and market-placement decisions.

How it shows up in this industry

Containers and packaging companies place paper, board, glass, metal, flexible plastic and rigid plastic packaging into regulated food, beverage, personal care, pharmaceutical and industrial supply chains. Governance controls often connect sales specifications, quality testing, artwork approvals, customer declarations, recycled-content evidence, packaging waste data, EPR submissions, deposit return interfaces, plastic packaging tax evidence, food-contact documentation and market-placement decisions across multiple jurisdictions, including EU, UK and US customer requirements.

Why it may be material

Packaging manufacturers and converters can lose market access, approved-supplier status and customer trust if evidence, approvals or declarations are falsified or poorly controlled. The combination of packaging waste regimes, food-contact requirements, customer audits and anti-bribery expectations makes business conduct and regulatory accountability a core governance issue for the industry.

Impact pathway

  1. Potential effects may reach consumers.
  2. Potential effects may reach downstream users.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach ecosystems.
  5. Affected stakeholder groups identified in the source include Business partners, Customers / end-users, Employees.
  6. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  2. The topic may affect demand, pricing, market access or product and service revenue.
  3. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  4. The topic may affect access to finance, funding terms or the cost of capital.
  5. 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
  • Community engagement, grievance and impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Provision, claim, penalty, remediation and contingent-liability records
  • 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): Paper mills, corrugators, converting lines, die-cutters, folder-gluers and printing presses for fibre-based packaging
  • Process-map item (assets): Plastic extrusion, thermoforming, blow moulding, injection moulding and film-casting lines for rigid and flexible packaging
  • Process-map item (assets): Quality laboratories for migration testing, burst strength, compression, barrier performance and food-contact compliance
  • Process-map item (customers): Consumer goods companies using flexible films, tubs, tubes, pouches, blister packs and secondary packaging
  • Process-map item (customers): Pharmaceutical and medical device manufacturers requiring sterile, tamper-evident and validated packaging

It may be less material when…

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

Affected stakeholders

  • Business partners
  • Customers / end-users
  • Employees

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

  • Governance
  • Business-model dependent
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Governance and transparency of public policy engagement, lobbying, trade association positions and political contributions relating to packaging waste, circular economy, chemicals, food-contact and climate-related regulation.

How it shows up in this industry

The containers and packaging industry is directly affected by EPR fee design, packaging waste obligations, deposit return schemes, plastic packaging taxes, single-use restrictions, food-contact rules and standards for recyclability or compostability. Companies and trade bodies may seek to influence how these regimes define recyclable, reusable or taxed packaging formats.

Why it may be material

Policy engagement can shape fees, product restrictions, market access and investment signals. Misalignment between lobbying positions and public circularity or climate commitments can create reputational, investor and customer concerns in a sector under intense scrutiny for plastic pollution and packaging waste.

Impact pathway

  1. Potential effects may reach affected communities.
  2. Potential effects may reach consumers.
  3. Potential effects may reach ecosystems.
  4. Potential effects may reach water bodies.
  5. Potential effects may reach future generations.
  6. Affected stakeholder groups identified in the source include Customers / end-users.
  7. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

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

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
  • 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
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Operating-cost records and budgets linked to the topic
  • Process-map item (assets): Paper mills, corrugators, converting lines, die-cutters, folder-gluers and printing presses for fibre-based packaging
  • Process-map item (assets): Plastic extrusion, thermoforming, blow moulding, injection moulding and film-casting lines for rigid and flexible packaging
  • Process-map item (customers): Consumer goods companies using flexible films, tubs, tubes, pouches, blister packs and secondary packaging
  • Process-map item (customers): Pharmaceutical and medical device manufacturers requiring sterile, tamper-evident and validated packaging
  • Process-map item (customers): E-commerce retailers and logistics providers using corrugated boxes, mailers, void fill and protective packaging

It may be less material when…

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

Affected stakeholders

  • Customers / end-users

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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 supplier conduct, labour rights, human rights and corrective actions across upstream materials, recycling, waste management, logistics and specialised service suppliers for packaging production.

How it shows up in this industry

Packaging supply chains include forestry workers, pulp and paper suppliers, resin producers, aluminium and steel supply interfaces, miners, smelters, recovered paper networks, recyclers, waste handlers and transport providers. High-quality secondary materials and certified fibre often pass through complex intermediated chains with varying labour and human rights controls.

Why it may be material

Supplier labour and human rights failures can affect customer approval, financing, litigation exposure and reputation, particularly for global fibre, aluminium, resin, recycling and logistics chains. This topic is distinct from provenance certification because it concerns supplier conduct and worker impacts rather than whether recycled or certified material claims are auditable.

Impact pathway

  1. Potential effects may reach supply-chain workers.
  2. Potential effects may reach affected communities.
  3. Potential effects may reach Indigenous peoples.
  4. Potential effects may reach ecosystems.
  5. Affected stakeholder groups identified in the source include Customers / end-users, Suppliers, Value chain workers.
  6. The source places the pathway in Upstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect access to finance, funding terms or the cost of capital.
  5. 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): Paper mills, corrugators, converting lines, die-cutters, folder-gluers and printing presses for fibre-based packaging
  • Process-map item (assets): Plastic extrusion, thermoforming, blow moulding, injection moulding and film-casting lines for rigid and flexible packaging
  • Process-map item (assets): Enterprise resource planning, production scheduling, traceability and chain-of-custody systems
  • Process-map item (customers): Consumer goods companies using flexible films, tubs, tubes, pouches, blister packs and secondary packaging
  • Process-map item (customers): Pharmaceutical and medical device manufacturers requiring sterile, tamper-evident and validated packaging

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 pathway.

Affected stakeholders

  • Customers / end-users
  • Suppliers
  • Value chain workers

Users of the information

  • Investors / creditors
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

  • Governance
  • Business-model dependent
  • Entity-specific validation required
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Governance of cybersecurity, system integrity and recovery for connected production assets, traceability, specifications, artwork, quality and chain-of-custody systems that support packaging safety, delivery and sustainability evidence.

How it shows up in this industry

Packaging companies rely on ERP, production scheduling, traceability, chain-of-custody, colour management, artwork and customer-approved specification systems, alongside connected corrugators, printing presses, moulding lines, furnaces, inspection equipment and quality laboratories. Disruption can affect food-contact traceability, pharmaceutical packaging validation and just-in-time customer lines.

Why it may be material

Cyber incidents can halt production, corrupt specifications or artwork, weaken traceability and impair quality release for food, beverage and pharmaceutical packaging. The issue is most material for highly automated multi-site groups and suppliers integrated into customer planning systems.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach consumers.
  3. Potential effects may reach downstream users.
  4. Potential effects may reach affected communities.
  5. Affected stakeholder groups identified in the source include Business partners, Customers / end-users, Employees.
  6. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect insurance availability, coverage terms, premiums or claims.
  5. The topic may affect demand, pricing, market access or product and service revenue.
  6. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  7. 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
  • Consumer outcome, complaint and product-impact records
  • Downstream-user outcome, complaint and product-use 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
  • 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): Paper mills, corrugators, converting lines, die-cutters, folder-gluers and printing presses for fibre-based packaging
  • Process-map item (assets): Plastic extrusion, thermoforming, blow moulding, injection moulding and film-casting lines for rigid and flexible packaging
  • Process-map item (assets): Enterprise resource planning, production scheduling, traceability and chain-of-custody systems
  • Process-map item (customers): Consumer goods companies using flexible films, tubs, tubes, pouches, blister packs and secondary packaging
  • Process-map item (customers): Pharmaceutical and medical device manufacturers requiring sterile, tamper-evident and validated packaging

It may be less material when…

  • Entity-specific evidence does not show meaningful scale, exposure or effects.
  • The relevant business model, activity, asset or product is not present or is not significant.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Business partners
  • Customers / end-users
  • Employees

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

An initial screening — not a materiality assessment

To turn a shortlist into a defensible result, you still need to:

  • engage affected stakeholders
  • assess severity and likelihood
  • evaluate financial effects
  • define thresholds
  • document governance and approval
  • keep an audit trail
Certified Materiality Assessment for ESG Reporters Course →
How this screening is built, and what it is not

Candidate topics come from the LRA materiality topic catalogue (21 topics for this industry that passed quality checks), aligned to GRI sector numbering and the SASB SICS classification.

Topics, rationales, impact and financial channels, stakeholders and standard hints come from the reviewed catalogue. Workcards and activity matches are generated from it by fixed rules; where LRA has written a workcard or a disclosure mapping by hand, it is labelled as curated.

Your selections, decisions and notes stay in this browser. They are sent to LRA only to build an Excel file when you choose to export, and are not stored.

This is an educational screening aid. It is not issued or endorsed by GRI, the IFRS Foundation, EFRAG or SASB, and it is not a materiality assessment of any organisation.

Initial screening summary

Containers and Packaging

Organisation profile

    Include for further assessment

      More evidence required

        Provisionally lower priority

          Important limitation. These are screening decisions only. They have not been validated through stakeholder engagement, severity assessment, financial-effect analysis or formal approval.

          The link carries only the sub-industry and the activities you ticked — never your decisions or notes.

          An .xlsx file with your screening, the workcards and the sources for the chosen sub-industry.