Materiality Navigator — Electric Utilities, Independent Power Producers and Energy Traders

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of species, habitat, land-use, peatland and seabed impacts across wind resource assessment, site origination, permitting, construction, operation, repowering and decommissioning.

How it shows up in this industry

Wind project development depends on environmental and social impact assessment, protected species surveys, micrositing, foundation design, cable routing and permit conditions for birds, bats, marine mammals, benthic habitats, peatlands and protected ecosystems. Larger turbines, denser arrays and offshore expansion increase scrutiny under environmental assessment, marine licensing and protected species regimes.

Why it may be material

Biodiversity constraints can determine whether a project receives consent, how many turbines can be built, permitted construction windows, curtailment obligations and long-term monitoring costs. Poor ecological management can trigger judicial review, redesign, compensatory habitat CAPEX and asset write-downs.

Impact pathway

Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach future generations.
Potential effects may reach Indigenous peoples.
Affected stakeholder groups identified in the source include Affected communities, Suppliers.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which 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 ecosystems?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Long-term scenario, cumulative-impact and intergenerational analysis
Indigenous engagement, consent, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
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): Onshore wind farms with turbine foundations, towers, nacelles, blades, transformers and access roads
Process-map item (assets): Offshore wind farms with monopile, jacket or floating foundations, array cables, offshore substations and export cables
Process-map item (assets): Meteorological masts, floating lidar buoys and wind resource measurement equipment
Process-map item (assets): Project development portfolios, land leases, seabed leases, planning consents, grid connection rights and power purchase agreements
Process-map item (customers): Wholesale electricity markets and power exchanges receiving merchant wind generation

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
Suppliers

Users of the information

Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E4 Biodiversity and ecosystemssearch disclosure cards
GRI GRI 304 Biodiversitysearch disclosure cards
SASB SASB Wind Technology & Project Developers disclosures related to ecological impacts and project siting where applicable

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of water abstraction, consumption, entrainment, impingement, wastewater treatment, heated discharges and hydropower flow dependencies across power generation assets.

How it shows up in this industry

Thermal, nuclear, biomass and some geothermal plants use water intake structures, cooling towers, cooling ponds, condensers, boiler make-up water, process chemicals and wastewater treatment units. Hydroelectric stations depend on river flows and reservoir operations, while drought, discharge permits and effluent limits can affect generation availability.

Why it may be material

Cooling and hydrological constraints can derate thermal and hydro generation, reduce revenue, require treatment or cooling capital expenditure and create liabilities for permit breaches. Water rights and discharge permits are operational prerequisites for many plants.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): High-voltage transmission lines, substations, transformers, switchgear, circuit breakers and reactive power equipment used to move electricity from plants to load centres
Process-map item (assets): Water intake structures, cooling towers, cooling ponds, wastewater treatment units, ash ponds, flue-gas desulphurisation systems and selective catalytic reduction equipment
Process-map item (assets): Control rooms, energy management systems, SCADA networks, outage management systems, generation dispatch software and market bidding platforms
Process-map item (assets): Rights of way, land leases, water rights, interconnection agreements, power purchase agreements and operating licences
Process-map item (customers): Municipalities, public transport systems, water utilities, ports and other public infrastructure operators

It may be less material when…

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

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E3 Water and marine resourcessearch disclosure cards
ESRS ESRS E2 Pollution of watersearch disclosure cards
GRI GRI 303 Water and Effluentssearch disclosure cards
SASB Water Management

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Strategic management of greenhouse gas emissions, generation portfolio transition and resource adequacy as utilities replace unabated fossil generation with low-carbon generation, storage, flexibility and grid services.

How it shows up in this industry

Electric utilities and power generators dispatch coal-fired, gas-fired, oil-fired, biomass, nuclear, hydroelectric, wind, solar, geothermal and storage assets into regulated and wholesale markets. Carbon pricing, emissions allowances, renewable obligations, capacity markets, clean energy certificates and power purchase agreements affect dispatch economics, asset life, firm capacity replacement and access to transition finance.

Why it may be material

Generation mix is a central driver of atmospheric emissions, fuel costs, carbon compliance cost, wholesale market exposure, customer procurement eligibility and long-lived asset value. Poorly sequenced retirement of coal and ageing thermal capacity can reduce emissions more slowly or create reliability and cost-recovery pressures if replacement firm capacity is delayed.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Emissions, air-quality and atmospheric-impact records linked to the topic
Long-term scenario, cumulative-impact and intergenerational analysis
Community engagement, grievance and impact records
Consumer outcome, complaint and product-impact records
Supplier workforce, audit, grievance and remediation records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): High-voltage transmission lines, substations, transformers, switchgear, circuit breakers and reactive power equipment used to move electricity from plants to load centres
Process-map item (assets): Control rooms, energy management systems, SCADA networks, outage management systems, generation dispatch software and market bidding platforms
Process-map item (assets): Rights of way, land leases, water rights, interconnection agreements, power purchase agreements and operating licences
Process-map item (customers): Transmission system operators, distribution system operators and independent system operators procuring capacity, balancing and ancillary services
Process-map item (customers): Wholesale power market participants, power marketers, energy traders and bilateral offtakers under power purchase agreements

It may be less material when…

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

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS E1 Climate change: mitigation and transition planningsearch disclosure cards
GRI GRI 305 Emissionssearch disclosure cards
GRI GRI 302 Energysearch disclosure cards
SASB Greenhouse Gas Emissions and Energy Resource Planning

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of grid connection rights, interconnection compliance, forecasting accuracy, dispatch optimisation, curtailment, congestion exposure and grid support services that determine how much renewable electricity reaches customers and markets.

How it shows up in this industry

Wind portfolios depend on grid feasibility studies, connection contracts, substations, converters, reactive power compensation, SCADA dispatch interfaces and wholesale market scheduling. In high-renewables regions, connection queues, congestion charges, basis risk and curtailment increasingly determine whether permitted wind farms actually deliver renewable electricity to offtakers and displace fossil generation.

Why it may be material

Curtailment and congestion reduce MWh sold and renewable certificate generation, while grid connection delays can jeopardise auctions, contracts for difference and PPA milestones. Strong grid studies, forecasting and ancillary service capability can improve revenue resilience, customer value and financing confidence.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Downstream-user outcome, complaint and product-use evidence
Consumer outcome, complaint and product-impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Emissions, air-quality and atmospheric-impact records linked to the topic
Community engagement, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Onshore wind farms with turbine foundations, towers, nacelles, blades, transformers and access roads
Process-map item (assets): Offshore wind farms with monopile, jacket or floating foundations, array cables, offshore substations and export cables
Process-map item (assets): Meteorological masts, floating lidar buoys and wind resource measurement equipment
Process-map item (assets): Project development portfolios, land leases, seabed leases, planning consents, grid connection rights and power purchase agreements
Process-map item (assets): Digital control assets including SCADA systems, condition monitoring, forecasting models, grid dispatch interfaces and cyber security systems

It may be less material when…

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

Affected stakeholders

Business partners
Customers / end-users

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS ESRS E1 Climate change transition planning where renewable generation delivery and avoided fossil generation are affectedsearch disclosure cards
GRI GRI 302 Energysearch disclosure cards
GRI GRI 305 Emissions as contextual anchors for delivered renewable generation; no direct curtailment topicsearch disclosure cards
SASB SASB Wind Technology & Project Developers project performance, energy delivery or grid integration disclosures where applicable

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of interconnection strategy, curtailment exposure, grid-code compliance, forecasting, storage integration and flexible offtake structures that enable solar generation to reach the grid reliably.

How it shows up in this industry

Solar developers manage grid capacity screening, power flow studies, queue positions, connection agreements, substation design, inverter settings, energy management systems, forecasting, storage dispatch and revenue settlement. Grid congestion, negative power prices, balancing costs and curtailment can dominate project economics and determine whether renewable output reaches users.

Why it may be material

Interconnection rights, queue position, curtailment assumptions and ancillary service capability are core intangible assets. As solar penetration rises, weak grid integration can erode project returns, increase costs to electricity consumers and reduce real-world displacement of fossil generation.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Consumer outcome, complaint and product-impact records
Downstream-user outcome, complaint and product-use evidence
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
Revenue, demand, pricing and market-access analysis linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Provision, claim, penalty, remediation and contingent-liability records
Process-map item (assets): Photovoltaic module assembly lines, cell interconnection equipment, laminators and electroluminescence testing stations
Process-map item (assets): Solar project development pipelines, including land options, grid connection queues, planning consents and power offtake negotiations
Process-map item (assets): Utility-scale solar farms with photovoltaic modules, inverters, trackers, mounting structures, cabling and substations
Process-map item (assets): Rooftop and commercial solar installations with monitoring gateways, meters, switchgear and roof mounting systems
Process-map item (assets): Battery energy storage systems co-located with solar assets, including cells, containers, power conversion systems and thermal management

It may be less material when…

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

Affected stakeholders

Business partners
Customers / end-users

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS Climate change mitigation and transition planning interpreted through usable renewable generation and system integrationsearch disclosure cards
GRI No clear dedicated topic for curtailment-aware renewable development; climate and energy disclosures may be indirect anchorssearch disclosure cards
SASB grid integration, system performance and management of intermittency

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of lifecycle greenhouse gas emissions and carbon intensity for wind projects, including upstream materials, component manufacture, construction fuels, installation vessels, operations and maintenance activities.

How it shows up in this industry

Wind technology and project developers build and operate renewable electricity assets, but the carbon intensity of projects is shaped by emissions-intensive steel towers, concrete foundations, aluminium, copper, composite blades, high-voltage cables, heavy transport, offshore installation vessels and maintenance fleets. Corporate offtakers, auction schemes and project financiers increasingly compare projects using lifecycle carbon evidence for the wind asset itself.

Why it may be material

Lifecycle carbon performance is central to the credibility and market value of wind power. It can affect auction scoring, corporate power purchase agreement demand, green finance eligibility, procurement costs and the defensibility of climate-related value propositions for specific projects.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which 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 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
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Onshore wind farms with turbine foundations, towers, nacelles, blades, transformers and access roads
Process-map item (assets): Offshore wind farms with monopile, jacket or floating foundations, array cables, offshore substations and export cables
Process-map item (assets): Meteorological masts, floating lidar buoys and wind resource measurement equipment
Process-map item (assets): Digital control assets including SCADA systems, condition monitoring, forecasting models, grid dispatch interfaces and cyber security systems
Process-map item (customers): Wholesale electricity markets and power exchanges receiving merchant wind generation

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
Suppliers

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS E1 Climate change, including transition planning, energy and greenhouse gas emissionssearch disclosure cards
GRI GRI 305 Emissionssearch disclosure cards
GRI GRI 302 Energysearch disclosure cards
SASB SASB Wind Technology & Project Developers metrics on energy management, lifecycle impacts or product performance where applicable

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Environment
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Resilience of generation, storage, transmission and distribution assets to more frequent and severe heat, drought, flood, storm, wildfire and sea-level hazards.

How it shows up in this industry

Utilities operate heat-sensitive turbines, cooling systems, reservoirs, substations, overhead lines, underground cables, control rooms, telecommunications and storm response depots across exposed territories. Heatwaves, wildfires, drought, floods, storms and sea-level rise can derate generation, damage networks, constrain cooling water and prolong outages for households and critical infrastructure.

Why it may be material

Physical climate hazards are increasingly material to regulated investment, reliability incentives, insurance pricing and asset valuation. They also create direct service and safety impacts when electricity supply fails during extreme weather.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which 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 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
Consumer outcome, complaint and product-impact records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Emergency-response plans, incident logs and responder feedback
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): High-voltage transmission lines, substations, transformers, switchgear, circuit breakers and reactive power equipment used to move electricity from plants to load centres
Process-map item (assets): Fuel handling and storage assets including coal yards, conveyors, pulverisers, gas receiving stations, oil tanks, biomass silos and nuclear fuel storage pools or dry casks
Process-map item (assets): Control rooms, energy management systems, SCADA networks, outage management systems, generation dispatch software and market bidding platforms
Process-map item (assets): Battery energy storage systems, pumped-storage reservoirs, inverter stations, black-start units and ancillary service assets
Process-map item (assets): Rights of way, land leases, water rights, interconnection agreements, power purchase agreements and operating licences

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
Contractors
Customers / end-users
Employees

Users of the information

Investors / creditors
Local authorities
Regulators

Standards to check

ESRS ESRS E1 Climate change: climate adaptationsearch disclosure cards
GRI GRI 201 Economic Performance: climate-related financial implicationssearch disclosure cards
SASB Grid Resiliency

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Assessment and management of physical climate exposure, adaptation CAPEX and resilience design for modules, trackers, rooftops, inverters, substations, batteries, warehouses and access routes.

How it shows up in this industry

Solar and storage assets are exposed outdoor electrical systems with glass modules, trackers, inverters, substations, battery containers, rooftops, access roads and drainage infrastructure. Hail, wildfire smoke, heat derating, floods, drought, storm winds and extreme weather can damage equipment, reduce output, create debris or contamination and affect grid reliability for electricity users.

Why it may be material

Physical climate hazards can reduce output, increase repair CAPEX, raise insurance deductibles, create uninsured losses and lower asset valuations. Resilience design affects bankability, warranty claims, availability guarantees and business interruption exposure for long-lived solar and storage assets.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on contractors?
What 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
Emergency-response plans, incident logs and responder feedback
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Consumer outcome, complaint and product-impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Revenue, demand, pricing and market-access analysis linked to the topic
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Funding terms, lender or investor requirements and cost-of-capital analysis
Provision, claim, penalty, remediation and contingent-liability records
Process-map item (assets): Solar project development pipelines, including land options, grid connection queues, planning consents and power offtake negotiations
Process-map item (assets): Utility-scale solar farms with photovoltaic modules, inverters, trackers, mounting structures, cabling and substations
Process-map item (assets): Rooftop and commercial solar installations with monitoring gateways, meters, switchgear and roof mounting systems
Process-map item (assets): Battery energy storage systems co-located with solar assets, including cells, containers, power conversion systems and thermal management
Process-map item (assets): Operations control centres using SCADA, weather forecasting, production analytics and remote fault diagnostics

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
Contractors
Customers / end-users
Employees

Users of the information

Investors / creditors
Regulators

Standards to check

ESRS Climate change adaptation, physical climate risks and resilience of assetssearch disclosure cards
GRI GRI 201 financial implications and other risks and opportunities due to climate change, with operational resilience contextsearch disclosure cards
SASB project performance, energy output and physical asset risk disclosures

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of land take, ecological baseline assessment, habitat mitigation, biodiversity enhancement, soil protection, drainage, vegetation management, agrivoltaic co-use and restoration obligations across solar project development and operation.

How it shows up in this industry

Utility-scale solar development uses large areas of leased or purchased land with modules, trackers, fencing, access roads, substations, drainage works and vegetation management. Site design and construction methods can fragment habitats, compact soils, alter drainage and affect birds, bats, pollinators, reptiles, mammals and grazing animals, while well-managed projects can support habitat creation and agricultural co-use.

Why it may be material

Ecology and land-use controls can determine whether a project secures planning consent, lender approval, grid-ready construction and asset sale value. Mitigation requirements, biodiversity net gain, drainage redesign and restoration obligations can materially change CAPEX, schedules and residual land liabilities.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Community engagement, grievance and impact records
Indigenous engagement, consent, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Solar project development pipelines, including land options, grid connection queues, planning consents and power offtake negotiations
Process-map item (assets): Utility-scale solar farms with photovoltaic modules, inverters, trackers, mounting structures, cabling and substations
Process-map item (assets): Rooftop and commercial solar installations with monitoring gateways, meters, switchgear and roof mounting systems
Process-map item (assets): Battery energy storage systems co-located with solar assets, including cells, containers, power conversion systems and thermal management
Process-map item (customers): Regulated and deregulated electric utilities procuring solar power under long-term power purchase agreements

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
Suppliers

Users of the information

Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS Biodiversity and ecosystems, land-use change, impacts on species and habitatssearch disclosure cards
GRI GRI 304 Biodiversitysearch disclosure cards
GRI GRI 413 Local Communities where land-use effects are community-facingsearch disclosure cards
SASB ecological impacts of project development and operations

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Lifecycle stewardship of solar equipment after installation, including repairability, warranty returns, take-back schemes, recycling pathways, battery recovery, repowering, decommissioning and land restoration.

How it shows up in this industry

Solar assets create construction and end-of-life material flows from pallets, films, cable offcuts, broken modules, glass, aluminium frames, silicon cells, silver-bearing contacts, polymer backsheets, electronics, mounting structures and lithium batteries. Repowering, warranty returns, reverse logistics, decommissioning bonds and extended producer responsibility schemes determine whether valuable materials are recovered or become waste burdens.

Why it may be material

Large installed solar volumes will create growing end-of-life material flows. Extended producer responsibility, battery regulations and waste electrical and electronic equipment rules can turn end-of-life management into a material liability, while circular recovery can reduce demand for aluminium, glass, silver, copper and battery materials.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Downstream-user outcome, complaint and product-use evidence
Supplier workforce, audit, grievance and remediation records
Workforce, health and safety, engagement and grievance records
Long-term scenario, cumulative-impact and intergenerational analysis
Community engagement, grievance and impact records
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Funding terms, lender or investor requirements and cost-of-capital 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): Photovoltaic module assembly lines, cell interconnection equipment, laminators and electroluminescence testing stations
Process-map item (assets): Solar project development pipelines, including land options, grid connection queues, planning consents and power offtake negotiations
Process-map item (assets): Utility-scale solar farms with photovoltaic modules, inverters, trackers, mounting structures, cabling and substations
Process-map item (assets): Rooftop and commercial solar installations with monitoring gateways, meters, switchgear and roof mounting systems
Process-map item (assets): Battery energy storage systems co-located with solar assets, including cells, containers, power conversion systems and thermal management

It may be less material when…

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

Affected stakeholders

Affected communities
Business partners
Customers / end-users
Suppliers

Users of the information

Investors / creditors
Local authorities
Regulators

Standards to check

ESRS Resource use and circular economy, waste and product end-of-lifesearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
GRI GRI 301 Materialssearch disclosure cards
SASB product end-of-life management

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Control of health- and ecosystem-relevant air pollutants from thermal power generation, fuel handling and emissions-control systems.

How it shows up in this industry

Coal-fired, oil-fired, gas-fired and biomass generating stations use boilers, turbines, fuel yards, pulverisers, flue-gas desulphurisation, selective catalytic reduction and sorbents. NOx, sulphur dioxide, particulate matter, mercury, acid gases and volatile organic compounds are subject to permits, monitoring and potential retrofit requirements.

Why it may be material

Air permit compliance can determine whether thermal units remain dispatchable, require expensive control upgrades, face operating-hour restrictions or incur enforcement and litigation costs. Local pollution concerns also affect licence to operate for older generating stations near communities.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What is the scale, scope, likelihood and remediability of effects on the atmosphere?
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

Community engagement, grievance and impact records
Emissions, air-quality and atmospheric-impact records linked to the topic
Biodiversity, habitat and ecosystem-impact evidence
Workforce, health and safety, engagement and grievance records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
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): Coal-fired, gas-fired, oil-fired, biomass, nuclear, hydroelectric, wind, solar and geothermal generating stations with turbines, boilers, reactors, condensers and balance-of-plant systems
Process-map item (assets): High-voltage transmission lines, substations, transformers, switchgear, circuit breakers and reactive power equipment used to move electricity from plants to load centres
Process-map item (assets): Control rooms, energy management systems, SCADA networks, outage management systems, generation dispatch software and market bidding platforms
Process-map item (assets): Rights of way, land leases, water rights, interconnection agreements, power purchase agreements and operating licences
Process-map item (assets): Maintenance depots, line trucks, cranes, helicopters, drones and specialised tools for plant overhaul and network repair

It may be less material when…

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

Affected stakeholders

Affected communities
Contractors
Employees

Users of the information

Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E2 Pollution: pollution of airsearch disclosure cards
GRI GRI 305 Emissions: NOx, SOx and other significant air emissionssearch disclosure cards
SASB Air Quality

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Stewardship of turbine and balance-of-plant materials after first use, including circular design, blade recycling, metals recovery, cable removal, foundation treatment, reverse logistics, decommissioning provisions and site restoration.

How it shows up in this industry

Repowering, life extension and decommissioning generate blades made from glass fibre, carbon fibre, resins, balsa or foam cores, along with towers, gearboxes, generators, transformers, subsea cables, foundations, packaging, oils, filters, batteries and electronic waste. Composite blades are durable, bulky and difficult to recycle, creating growing disposal and restoration obligations.

Why it may be material

Ageing wind farms and larger replacement turbines are increasing end-of-life volumes. Blade landfill restrictions, decommissioning bonds, site restoration duties and customer expectations make circularity and reverse logistics material to project economics and social acceptance.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
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): Onshore wind farms with turbine foundations, towers, nacelles, blades, transformers and access roads
Process-map item (assets): Offshore wind farms with monopile, jacket or floating foundations, array cables, offshore substations and export cables
Process-map item (assets): Meteorological masts, floating lidar buoys and wind resource measurement equipment
Process-map item (assets): Turbine component manufacturing or assembly facilities for blades, towers, nacelles, gearboxes, generators and control systems
Process-map item (assets): Intellectual property in turbine design, blade aerodynamics, power electronics, floating platform design and site optimisation software

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
Suppliers

Users of the information

Investors / creditors
Local authorities
Regulators

Standards to check

ESRS ESRS E5 Resource use and circular economysearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
SASB SASB Wind Technology & Project Developers disclosures related to product end-of-life, materials efficiency or waste where applicable

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of ecosystem, habitat and land-use impacts from power generation assets, reservoirs, renewable project siting, network corridors and vegetation maintenance.

How it shows up in this industry

Hydroelectric facilities alter river flows and reservoirs; wind turbines can affect birds and bats; solar sites occupy land; and transmission and distribution rights of way fragment habitats and require vegetation clearance. New lines and renewable projects depend on land leases, easements, water rights, interconnection agreements and environmental permits.

Why it may be material

Biodiversity and land-use constraints can delay grid corridors, renewable projects and hydropower operations, raise mitigation capital expenditure, reduce output through curtailment and limit access to permits or project finance. Landowner and Indigenous Peoples’ concerns can materially affect route selection and construction schedules.

Impact pathway

Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach affected communities.
Potential effects may reach Indigenous peoples.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Suppliers.
The source places the pathway in Own operations, Upstream, Cross value chain.

Financial pathway

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

Questions to test

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

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Community engagement, grievance and impact records
Indigenous engagement, consent, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Capital plans, asset adaptation budgets and investment approvals
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Coal-fired, gas-fired, oil-fired, biomass, nuclear, hydroelectric, wind, solar and geothermal generating stations with turbines, boilers, reactors, condensers and balance-of-plant systems
Process-map item (assets): High-voltage transmission lines, substations, transformers, switchgear, circuit breakers and reactive power equipment used to move electricity from plants to load centres
Process-map item (assets): Rights of way, land leases, water rights, interconnection agreements, power purchase agreements and operating licences
Process-map item (customers): Transmission system operators, distribution system operators and independent system operators procuring capacity, balancing and ancillary services
Process-map item (customers): Behind-the-meter prosumers and microgrid operators buying backup supply, grid services or interconnection support

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
Suppliers

Users of the information

Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E4 Biodiversity and ecosystemssearch disclosure cards
GRI GRI 304 Biodiversitysearch disclosure cards
SASB SASB Energy Resource Planning and project siting-related aspects

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Stewardship of hazardous and long-lived waste streams generated by electricity production, including containment, closure, disposal, recycling, beneficial use controls and end-of-life asset obligations.

How it shows up in this industry

Thermal and nuclear fleets generate fly ash, bottom ash, boiler slag, flue-gas desulphurisation gypsum, spent activated carbon, contaminated sludge, spent catalysts, used oils, waste batteries, spent nuclear fuel, low-level radioactive waste and decommissioning materials. Ash ponds, storage pools, dry casks and retired plant sites create long-duration closure, monitoring, security and remediation obligations.

Why it may be material

Coal ash closure, groundwater monitoring, nuclear waste stewardship and plant decommissioning can generate multi-decade liabilities that affect cash flows, credit metrics, allowed cost recovery and transaction valuations. Regulatory changes or litigation can accelerate closure and remediation spending.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Long-term scenario, cumulative-impact and intergenerational analysis
Biodiversity, habitat and ecosystem-impact evidence
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Funding terms, lender or investor requirements and cost-of-capital analysis
Process-map item (assets): Coal-fired, gas-fired, oil-fired, biomass, nuclear, hydroelectric, wind, solar and geothermal generating stations with turbines, boilers, reactors, condensers and balance-of-plant systems
Process-map item (assets): Fuel handling and storage assets including coal yards, conveyors, pulverisers, gas receiving stations, oil tanks, biomass silos and nuclear fuel storage pools or dry casks
Process-map item (assets): Control rooms, energy management systems, SCADA networks, outage management systems, generation dispatch software and market bidding platforms
Process-map item (emerging_pressures): Accelerating retirement of unabated coal and ageing thermal capacity, with pressure to replace firm capacity without increasing system reliability risk
Process-map item (emerging_pressures): Rising carbon prices, methane rules and greenhouse gas disclosure expectations affecting gas-fired generation economics and dispatch

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

Affected communities
Contractors
Employees

Users of the information

Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E5 Resource use and circular economysearch disclosure cards
ESRS ESRS E2 Pollutionsearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
SASB Coal Ash Management and Nuclear Safety & Emergency Management

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

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

Workcard generated from the catalogue

What this topic covers

Prevention, response and remediation of unintended releases and contamination from solar and storage equipment, substations, damaged modules, battery incidents, transformer oils and storm-damaged assets.

How it shows up in this industry

Solar farms, rooftop systems, substations and co-located batteries contain glass modules, cables, transformers, inverters, switchgear and battery containers that can be damaged by fire, hail, flooding, vehicle impact or handling incidents. Transformer oil, battery electrolyte, damaged photovoltaic materials, fire suppression residues and contaminated run-off can create site contamination and remediation obligations.

Why it may be material

Although solar generation has low routine pollution, release incidents can create acute environmental harm, clean-up costs, insurance claims and permitting consequences. The issue becomes more material for projects with substations, battery storage, flood exposure, wildfire exposure or sensitive nearby watercourses.

Impact pathway

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

Financial pathway

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

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Emergency-response plans, incident logs and responder feedback
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Funding terms, lender or investor requirements and cost-of-capital analysis
Process-map item (assets): Battery energy storage systems co-located with solar assets, including cells, containers, power conversion systems and thermal management
Process-map item (assets): Operations control centres using SCADA, weather forecasting, production analytics and remote fault diagnostics
Process-map item (customers): Corporate electricity buyers seeking renewable electricity contracts, virtual power purchase agreements or on-site solar installations
Process-map item (emerging_pressures): Climate change pressures on project design, including hail, wildfire smoke, heat derating, flood risk, drought and storm resilience
Process-map item (external_impacts): Potential contamination from damaged photovoltaic modules, transformer oils, battery electrolytes, fire suppression residues or stormwater run-off

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

Affected communities
Contractors
Employees

Users of the information

Investors / creditors
Local authorities
Regulators

Standards to check

ESRS Pollution, incidents, soil and water contaminationsearch disclosure cards
GRI GRI 306 Waste and environmental compliance disclosures where spills and remediation are reportedsearch disclosure cards
SASB environmental management for project development and operations

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Prevention, detection and remediation of unintended environmental releases and legacy contamination from utility generation, storage, substation and network assets.

How it shows up in this industry

Electric utility sites include coal yards, oil tanks, gas receiving stations, ammonia storage, biomass silos, substations, oil-filled transformers, maintenance depots, ash ponds and wastewater systems. Spills, leaks and historical contamination can occur across generating stations, network corridors, decommissioned assets and storage facilities.

Why it may be material

Fuel tanks, transformer oils, coal yard stormwater, ash containment and legacy sites create pathways to soil, groundwater and nearby water bodies. Remediation liabilities, civil claims and permitting delays can be material where contamination is discovered or controls fail.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Provision, claim, penalty, remediation and contingent-liability records
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (emerging_pressures): Litigation and community opposition linked to air pollution, coal ash storage, transmission siting, wildfire ignition and legacy contamination
Process-map item (external_impacts): Wildfire ignition, oil-filled transformer leaks, electromagnetic field concerns and public safety hazards from overhead and underground networks
Process-map item (financial_channels): Decommissioning, site remediation, coal ash closure, nuclear waste management and asset retirement obligations create long-duration liabilities
Process-map item (impact_channels): Aquatic ecosystems and downstream water users affected by abstraction, heated discharges, dam operations and wastewater releases
Process-map item (inputs): Lubricants, turbine oils, transformer oils, hydraulic fluids, insulating gases and refrigerants used in plant and network equipment

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

Affected communities
Contractors
Employees

Users of the information

Local authorities
Regulators

Standards to check

ESRS ESRS E2 Pollution of soil and watersearch disclosure cards
GRI GRI spills, waste and effluents-related disclosuressearch disclosure cards
SASB SASB Coal Ash Management and Water Management where releases affect groundwater or surface water

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

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

Workcard generated from the catalogue

What this topic covers

Prevention, containment, substitution and remediation of unintended oil, chemical and fluorinated-gas releases from wind turbines, substations, high-voltage equipment, vessels, maintenance activities and construction sites.

How it shows up in this industry

Wind farms and associated substations use lubricants, hydraulic fluids, coolants, transformer oils, switchgear gases, paints, adhesives, cleaning chemicals and fire suppression agents. Releases can occur from nacelles, transformers, high-voltage equipment, maintenance bases, service vessels and construction compounds, while sulphur hexafluoride leakage from switchgear is small in volume but climate-intensive.

Why it may be material

Offshore and remote locations can make containment and clean-up difficult, increasing ecological and community consequences. Regulation and customer expectations are also shifting procurement towards lower-leakage, low-global-warming-potential or gas-free grid equipment.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Emissions, air-quality and atmospheric-impact records linked to the topic
Community engagement, grievance and impact records
Emergency-response plans, incident logs and responder feedback
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
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Funding terms, lender or investor requirements and cost-of-capital analysis
Process-map item (assets): Meteorological masts, floating lidar buoys and wind resource measurement equipment
Process-map item (assets): Project development portfolios, land leases, seabed leases, planning consents, grid connection rights and power purchase agreements
Process-map item (assets): Operations and maintenance bases, spare parts warehouses, lifting equipment and service vessels
Process-map item (assets): Digital control assets including SCADA systems, condition monitoring, forecasting models, grid dispatch interfaces and cyber security systems
Process-map item (assets): High-voltage electrical infrastructure including substations, switchgear, converters, reactive power compensation and grid interconnection equipment

It may be less material when…

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

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Board / management
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E2 Pollutionsearch disclosure cards
ESRS ESRS E1 for sulphur hexafluoride emissionssearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
GRI GRI 305 Emissions where fluorinated gases are materialsearch disclosure cards
SASB SASB Wind Technology & Project Developers hazardous waste, emissions or environmental management aspects where applicable

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Business-model dependent
Moderate industry signal
Impact materiality

Workcard generated from the catalogue

What this topic covers

Routine water use, chemical effluent and stormwater impacts across solar component manufacturing and solar project operations.

How it shows up in this industry

Upstream wafer and cell manufacturing can use water, acids, solvents, alkalis and fluorinated compounds, while solar farms may generate stormwater run-off, drainage changes, vegetation cuttings and module wash water. Component manufacturing locations and project siting determine pressure on local water bodies, sensitive catchments and water-stressed communities.

Why it may be material

Solar generation has low operational water use compared with thermal power, but manufacturing and site drainage can be material where supply chains or projects are located in water-stressed or sensitive catchments. Effluent and stormwater controls can affect permits, supplier continuity and community acceptance.

Impact pathway

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

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.

Questions to test

What evidence shows actual or potential impacts on people or the environment?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which own operations, assets or decisions create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on water bodies?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Soil and groundwater monitoring, incident and remediation records
Long-term scenario, cumulative-impact and intergenerational analysis
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Process-map item (assets): Photovoltaic module assembly lines, cell interconnection equipment, laminators and electroluminescence testing stations
Process-map item (assets): Solar project development pipelines, including land options, grid connection queues, planning consents and power offtake negotiations
Process-map item (assets): Utility-scale solar farms with photovoltaic modules, inverters, trackers, mounting structures, cabling and substations
Process-map item (assets): Rooftop and commercial solar installations with monitoring gateways, meters, switchgear and roof mounting systems
Process-map item (assets): Battery energy storage systems co-located with solar assets, including cells, containers, power conversion systems and thermal management

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
Suppliers

Users of the information

Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS Water and marine resources, pollution of water and dischargessearch disclosure cards
GRI GRI 303 Water and Effluentssearch disclosure cards
SASB water management in manufacturing and project operations

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

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

Workcard generated from the catalogue

What this topic covers

Forward-looking adaptation of wind turbines, foundations, substations, cables, access roads, ports, vessels and operations plans to climate-amplified hazards that affect safety, availability, structural integrity and insurability.

How it shows up in this industry

Onshore and offshore wind farms are exposed to changing extreme wind loads, heat, lightning, icing, wildfire, storm surge, wave height, visibility and harsher offshore metocean conditions. These hazards affect IEC 61400 design assumptions, blade erosion, foundation loads, cable reliability, offshore access windows, emergency systems and business interruption insurance.

Why it may be material

Physical climate hazards can reduce availability, increase component failures, raise insurance costs and require adaptation CAPEX. Lenders and insurers may require evidence that energy yield, design loads and completion schedules remain robust under future climate conditions.

Impact pathway

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

Financial pathway

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

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 scientific evidence or consensus could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Downstream-user outcome, complaint and product-use evidence
Consumer outcome, complaint and product-impact records
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Emergency-response plans, incident logs and responder feedback
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Funding terms, lender or investor requirements and cost-of-capital analysis
Process-map item (assets): Onshore wind farms with turbine foundations, towers, nacelles, blades, transformers and access roads
Process-map item (assets): Offshore wind farms with monopile, jacket or floating foundations, array cables, offshore substations and export cables
Process-map item (assets): Meteorological masts, floating lidar buoys and wind resource measurement equipment
Process-map item (assets): Digital control assets including SCADA systems, condition monitoring, forecasting models, grid dispatch interfaces and cyber security systems
Process-map item (customers): Wholesale electricity markets and power exchanges receiving merchant wind generation

It may be less material when…

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

Affected stakeholders

Affected communities
Contractors
Customers / end-users
Employees

Users of the information

Investors / creditors
Regulators

Standards to check

ESRS ESRS E1 Climate change adaptation and physical climate riskssearch disclosure cards
GRI GRI 201 Economic performance disclosures linked to climate-related financial implications, withsearch disclosure cards
GRI GRI 305 context where relevantsearch disclosure cards
SASB SASB infrastructure or wind-specific metrics on physical impacts, project performance and resilience where applicable

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of restricted and hazardous constituents in photovoltaic modules, inverters, cables, coatings, electronics, transformers and batteries through design, supplier declarations, testing and customer disclosure.

How it shows up in this industry

Photovoltaic technologies and balance-of-system components can contain lead solder, cadmium telluride, selenium compounds, fluorinated backsheets, flame retardants, plastics, cables, coatings, electronic components, transformer oils and lithium-ion battery electrolytes. These substances are relevant during manufacturing, installation, breakage, fire damage, repair, dismantling and recycling.

Why it may be material

The specific technology mix determines materiality, but unmanaged hazardous constituents can harm workers, recyclers and ecosystems and can limit product market access under electronics and chemical substance rules. Technology shifts such as thin-film modules, higher-voltage components and new cell architectures can change exposure to restrictions and customer specifications.

Impact pathway

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

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may 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
Downstream-user outcome, complaint and product-use evidence
Consumer outcome, complaint and product-impact records
Supplier workforce, audit, grievance and remediation records
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
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
Capital plans, asset adaptation budgets and investment approvals
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): Photovoltaic module assembly lines, cell interconnection equipment, laminators and electroluminescence testing stations
Process-map item (assets): Solar project development pipelines, including land options, grid connection queues, planning consents and power offtake negotiations
Process-map item (assets): Utility-scale solar farms with photovoltaic modules, inverters, trackers, mounting structures, cabling and substations
Process-map item (assets): Rooftop and commercial solar installations with monitoring gateways, meters, switchgear and roof mounting systems
Process-map item (assets): Battery energy storage systems co-located with solar assets, including cells, containers, power conversion systems and thermal management

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

Customers / end-users
Employees
Suppliers
Value chain workers

Users of the information

Investors / creditors
Regulators

Standards to check

ESRS Pollution, substances of concern and substances of very high concernsearch disclosure cards
GRI GRI 416 Customer Health and Safetysearch disclosure cards
GRI GRI 417 Marketing and Labelling,search disclosure cards
GRI GRI 306 Wastesearch disclosure cards
SASB product design, hazardous substances and product lifecycle management

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of direct community and rights-holder effects from wind farm siting, construction, operation, life extension, repowering, land or seabed leasing and benefit-sharing arrangements.

How it shows up in this industry

Wind developers secure land leases, seabed leases, access rights, planning consents and community acceptance before construction. Onshore projects can affect residents through turbine noise, shadow flicker, aviation lighting, construction traffic and visual landscape change, while repowering can reopen concerns where larger turbines alter established benefit arrangements and local expectations.

Why it may be material

Community acceptance and rights-holder relationships can determine planning outcomes, land access, benefit-sharing costs, grid and auction milestone delivery and development portfolio value. Direct amenity burdens and unequal benefit distribution can affect wellbeing and trust in host regions.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which 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
Indigenous engagement, consent, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Onshore wind farms with turbine foundations, towers, nacelles, blades, transformers and access roads
Process-map item (assets): Offshore wind farms with monopile, jacket or floating foundations, array cables, offshore substations and export cables
Process-map item (assets): Meteorological masts, floating lidar buoys and wind resource measurement equipment
Process-map item (assets): Project development portfolios, land leases, seabed leases, planning consents, grid connection rights and power purchase agreements
Process-map item (customers): Wholesale electricity markets and power exchanges receiving merchant wind generation

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

ESRS ESRS S3 Affected communitiessearch disclosure cards
GRI GRI 413 Local communitiessearch disclosure cards
GRI GRI 411 Rights of Indigenous Peoples where relevantsearch disclosure cards
SASB SASB Wind Technology & Project Developers disclosures on community impacts, project siting and permitting where applicable

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Customer impacts and financial exposure linked to electricity affordability, billing, disconnections, reliability, voltage quality, connection access and fair recovery of clean generation, storage and grid reinforcement costs.

How it shows up in this industry

Distribution utilities and retail electricity suppliers administer tariffs, billing, disconnection and reconnection, service connections, outage communication, voltage quality, energy efficiency support and distribution reinforcement. Electrification of transport, heating and industry increases peak demand, connection backlogs and scrutiny of how transition costs are allocated across households and businesses.

Why it may be material

Electricity is an essential service for households, hospitals, schools, data centres, industrial users and public infrastructure. Affordability, reliability and fair cost recovery affect allowed returns, bad debt, political scrutiny, enforcement, customer trust and service quality incentives.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which products, services, customers or end uses create or concentrate the pathway?
Which own operations, assets or decisions create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on consumers?
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

Consumer outcome, complaint and product-impact records
Community engagement, grievance and impact records
Downstream-user outcome, complaint and product-use evidence
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): High-voltage transmission lines, substations, transformers, switchgear, circuit breakers and reactive power equipment used to move electricity from plants to load centres
Process-map item (assets): Distribution feeders, poles, underground cables, service connections, smart meters, reclosers and local substations serving retail customers
Process-map item (assets): Control rooms, energy management systems, SCADA networks, outage management systems, generation dispatch software and market bidding platforms
Process-map item (assets): Battery energy storage systems, pumped-storage reservoirs, inverter stations, black-start units and ancillary service assets
Process-map item (assets): Rights of way, land leases, water rights, interconnection agreements, power purchase agreements and operating licences

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

ESRS ESRS S4 Consumers and end-users, with links to E1 transition planningsearch disclosure cards
GRI GRI customer health and safety, access and economic impact conceptssearch disclosure cards
SASB Energy Affordability and Grid Resiliency

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Health and safety controls for employees and contractors during solar project construction, rooftop installation, commissioning, energisation, operations, maintenance and dismantling.

How it shows up in this industry

Solar construction uses contracted labour, craneage, piling rigs, trenching, civil works, module lifting, rooftop mounting, cable installation, commissioning and energisation. Operations teams conduct remote fault response, inverter replacement, vegetation management, module cleaning and work at live direct current equipment, often at dispersed sites and in hot or extreme weather conditions.

Why it may be material

The industry has labour-intensive construction phases and repeated electrical work across rooftops, substations, inverters and module strings. Contractors and technicians face serious injury pathways from height, lifting, vehicles, heat, energised circuits, arc flash and brittle glass modules; serious incidents can stop construction and trigger enforcement.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Emergency-response plans, incident logs and responder feedback
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Revenue, demand, pricing and market-access analysis linked to the topic
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Solar project development pipelines, including land options, grid connection queues, planning consents and power offtake negotiations
Process-map item (assets): Utility-scale solar farms with photovoltaic modules, inverters, trackers, mounting structures, cabling and substations
Process-map item (assets): Rooftop and commercial solar installations with monitoring gateways, meters, switchgear and roof mounting systems
Process-map item (assets): Battery energy storage systems co-located with solar assets, including cells, containers, power conversion systems and thermal management
Process-map item (assets): Warehouses for modules, inverters, steel racking, trackers, spare parts and high-value electrical components

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

Contractors
Employees
Trade unions

Users of the information

Investors / creditors
Regulators

Standards to check

ESRS Own workforce health and safety and contractor managementsearch disclosure cards
GRI GRI 403 Occupational Health and Safetysearch disclosure cards
SASB workforce health and safety for project development, construction and installation activities

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Community amenity, local benefit and engagement impacts associated with solar project siting, construction, operation and cumulative rural land-use change.

How it shows up in this industry

Solar project development depends on land options, easements, local planning processes, access roads, heritage review, temporary construction traffic and long operating lives in rural, peri-urban or public-land settings. Local residents, landowners, tenant farmers and public agencies can be affected by glare perception, visual change, noise, dust, road use, land leasing, community funds and changes in agricultural practice.

Why it may be material

Community effects are central to project consent and long-term operation because solar farms are visible, land-intensive assets often located near rural communities or on public land. Poor engagement can delay projects, increase legal and redesign costs, and leave local people bearing disturbance without fair benefits.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Community engagement, grievance and impact records
Indigenous engagement, consent, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Consumer outcome, complaint and product-impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Solar project development pipelines, including land options, grid connection queues, planning consents and power offtake negotiations
Process-map item (assets): Utility-scale solar farms with photovoltaic modules, inverters, trackers, mounting structures, cabling and substations
Process-map item (assets): Rooftop and commercial solar installations with monitoring gateways, meters, switchgear and roof mounting systems
Process-map item (assets): Battery energy storage systems co-located with solar assets, including cells, containers, power conversion systems and thermal management
Process-map item (assets): Intangible assets such as interconnection rights, renewable energy certificates, patents, project permits, supplier relationships and proprietary yield models

It may be less material when…

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

Affected stakeholders

Affected communities

Users of the information

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

Standards to check

ESRS Affected communities, engagement, impacts and grievance mechanismssearch disclosure cards
GRI GRI 413 Local Communitiessearch disclosure cards
GRI GRI 411 Rights of Indigenous Peoples where culturally significant landscapes are affectedsearch disclosure cards
SASB project development, community relations and permitting-related impacts

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Prevention of fatalities, serious injuries and occupational illness among employees and contractors in wind technology manufacturing, civil works, offshore installation, commissioning, operations, maintenance, repowering and decommissioning.

How it shows up in this industry

Wind farms involve blade, tower and nacelle assembly, turbine erection, heavy lifts, blade repair, rope access, confined spaces, high-voltage energisation, offshore transfers, service vessels, helicopters and weather-constrained maintenance work inside towers and nacelles.

Why it may be material

Serious incidents can stop construction or maintenance campaigns, trigger enforcement, increase insurance premiums, create contractor claims and reduce turbine availability. Safety competency is critical where offshore weather windows and high-voltage grid interfaces constrain access.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Emergency-response plans, incident logs and responder feedback
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Onshore wind farms with turbine foundations, towers, nacelles, blades, transformers and access roads
Process-map item (assets): Offshore wind farms with monopile, jacket or floating foundations, array cables, offshore substations and export cables
Process-map item (assets): Meteorological masts, floating lidar buoys and wind resource measurement equipment
Process-map item (assets): Operations and maintenance bases, spare parts warehouses, lifting equipment and service vessels
Process-map item (assets): High-voltage electrical infrastructure including substations, switchgear, converters, reactive power compensation and grid interconnection equipment

It may be less material when…

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

Affected stakeholders

Contractors
Employees
Trade unions

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS S1 Own workforce and S2 Workers in the value chain for contractor safetysearch disclosure cards
GRI GRI 403 Occupational health and safetysearch disclosure cards
SASB SASB Wind Technology & Project Developers disclosures on workforce health and safety or project execution where applicable

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Protection of employees, contractors and emergency responders from electrical, mechanical, thermal, confined-space, working-at-height and extreme-weather hazards in utility operations and maintenance.

How it shows up in this industry

Power station workers, lineworkers, outage crews, vegetation contractors and substation technicians work around high voltage, turbines, boilers, reactors, confined spaces, cranes, helicopters, drones, storm damage, heat and extreme weather. Maintenance includes boiler and turbine overhaul, line inspection, substation testing and rapid grid restoration.

Why it may be material

Severe injury pathways are inherent in high-voltage work, thermal plant maintenance, outage response and contractor-intensive vegetation clearance. Serious incidents can halt work, trigger enforcement, increase insurance and compensation costs and reduce restoration productivity.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on contractors?
What is the scale, scope, likelihood and remediability of effects on 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
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): High-voltage transmission lines, substations, transformers, switchgear, circuit breakers and reactive power equipment used to move electricity from plants to load centres
Process-map item (assets): Control rooms, energy management systems, SCADA networks, outage management systems, generation dispatch software and market bidding platforms
Process-map item (customers): Commercial premises including offices, shops, hospitals, schools and data centres requiring reliable low-voltage or medium-voltage supply
Process-map item (customers): Municipalities, public transport systems, water utilities, ports and other public infrastructure operators
Process-map item (emerging_pressures): Investor, customer and public procurement demand for credible net-zero transition plans and traceable low-carbon electricity

It may be less material when…

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

Affected stakeholders

Contractors
Employees
Trade unions

Users of the information

Board / management
Regulators

Standards to check

ESRS ESRS S1 Own workforcesearch disclosure cards
ESRS ESRS S2 Workers in the value chain: health and safetysearch disclosure cards
GRI GRI 403 Occupational Health and Safetysearch disclosure cards
SASB Workforce Health & Safety

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Direct amenity, access, consultation and land-related impacts on communities near power stations, renewable projects, substations, construction works and transmission or distribution corridors.

How it shows up in this industry

Wind farms, solar sites, substations, transmission corridors, hydropower reservoirs, construction traffic and maintenance access affect neighbouring residents, landowners, rural communities and Indigenous Peoples. Rights of way, land leases, water rights and operating licences shape how utilities interact with host regions.

Why it may be material

Noise, shadow flicker, visual intrusion, property access disturbance, land acquisition, emergency planning zones, community opposition and disruption from major construction programmes can delay projects and affect social licence in host regions.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach Indigenous peoples.
Potential effects may reach consumers.
Potential effects may reach workers.
Affected stakeholder groups identified in the source include Affected communities, Business partners.
The source places the pathway in Own operations, Downstream.

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What is the scale, scope, likelihood and remediability of effects on Indigenous peoples?
What civil-society scrutiny or campaigns could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Indigenous engagement, consent, grievance and impact records
Consumer outcome, complaint and product-impact records
Workforce, health and safety, engagement and grievance records
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Revenue, demand, pricing and market-access analysis linked to the topic
Process-map item (assets): Rights of way, land leases, water rights, interconnection agreements, power purchase agreements and operating licences
Process-map item (assets): Maintenance depots, line trucks, cranes, helicopters, drones and specialised tools for plant overhaul and network repair
Process-map item (customers): Retail electricity suppliers, aggregators and community energy schemes purchasing wholesale or balancing services
Process-map item (emerging_pressures): Growing scrutiny of biomass sourcing, large hydropower impacts, critical minerals for batteries and lifecycle emissions from renewable supply chains
Process-map item (emerging_pressures): Litigation and community opposition linked to air pollution, coal ash storage, transmission siting, wildfire ignition and legacy contamination

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

Affected communities
Business partners

Users of the information

Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS S3 Affected communitiessearch disclosure cards
GRI GRI 413 Local Communitiessearch disclosure cards
SASB SASB project siting, affordability and community impact aspects where reported

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

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

Workcard generated from the catalogue

What this topic covers

Management of dangerous goods transport and high-consequence component logistics for wind projects, including classification, packaging, carrier qualification, route planning, port handling, vessel interfaces, loading and unloading controls and emergency response.

How it shows up in this industry

Wind projects move oversized blades, tower sections, nacelles, offshore foundations, array cables and substations by heavy goods vehicles, escorted convoys, ports, jack-up vessels, heavy-lift vessels, cable-laying vessels and barges. They also transport transformer oil, lubricants, resins, paints, batteries and pressurised gases under dangerous goods controls, often through constrained ports, laydown areas and weather-dependent offshore windows.

Why it may be material

Transport incidents can injure workers or the public, disrupt port and road corridors, cause spills and delay crane or vessel campaigns. Logistics failures can also affect construction completion tests, insurance claims, liquidated damages and community acceptance.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Emergency-response plans, incident logs and responder feedback
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
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
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): Onshore wind farms with turbine foundations, towers, nacelles, blades, transformers and access roads
Process-map item (assets): Offshore wind farms with monopile, jacket or floating foundations, array cables, offshore substations and export cables
Process-map item (assets): Meteorological masts, floating lidar buoys and wind resource measurement equipment
Process-map item (assets): Turbine component manufacturing or assembly facilities for blades, towers, nacelles, gearboxes, generators and control systems
Process-map item (assets): Intellectual property in turbine design, blade aerodynamics, power electronics, floating platform design and site optimisation software

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
Business partners
Contractors
Employees

Users of the information

Board / management
Local authorities
Regulators

Standards to check

ESRS ESRS S2 Workers in the value chainsearch disclosure cards
ESRS ESRS S3 Affected communitiessearch disclosure cards
ESRS ESRS E2 Pollution where transport releases are materialsearch disclosure cards
GRI GRI 403 Occupational Health and Safetysearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
GRI GRI 413 Local Communities depending on incident typesearch disclosure cards
SASB SASB Wind Technology & Project Developers project execution, supply chain or environmental incident disclosures where applicable

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

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

Workcard generated from the catalogue

What this topic covers

Safety and environmental controls for transporting modules, lithium-ion batteries, transformers, damaged equipment and end-of-life solar components.

How it shows up in this industry

Solar supply chains move glass modules, tracker steel, transformers, inverters and battery containers through ports, bonded warehouses, road haulage and remote last-mile access routes. Lithium-ion battery logistics require state-of-charge controls, fire precautions, segregation and specialist emergency response, while reverse logistics move damaged modules, failed inverters, spent batteries and cable offcuts.

Why it may be material

Large solar projects require heavy and fragile equipment deliveries, abnormal-load route management, just-in-time sequencing and hazardous battery transport. Incidents can harm drivers, emergency responders, nearby communities and local environments, while disrupting construction schedules and insurance coverage.

Impact pathway

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

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect demand, pricing, market access or product and service revenue.

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Emergency-response plans, incident logs and responder feedback
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
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
Revenue, demand, pricing and market-access analysis linked to the topic
Process-map item (assets): Solar project development pipelines, including land options, grid connection queues, planning consents and power offtake negotiations
Process-map item (assets): Utility-scale solar farms with photovoltaic modules, inverters, trackers, mounting structures, cabling and substations
Process-map item (assets): Rooftop and commercial solar installations with monitoring gateways, meters, switchgear and roof mounting systems
Process-map item (assets): Battery energy storage systems co-located with solar assets, including cells, containers, power conversion systems and thermal management
Process-map item (customers): Regulated and deregulated electric utilities procuring solar power under long-term power purchase agreements

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
Suppliers

Users of the information

Local authorities
Regulators

Standards to check

ESRS Own workforce health and safety, pollution incidents and affected communitiessearch disclosure cards
GRI GRI 403 Occupational Health and Safetysearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
GRI GRI 413 Local Communitiessearch disclosure cards
SASB supply chain and product logistics where relevant

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

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

Workcard generated from the catalogue

What this topic covers

Major-incident prevention and emergency preparedness for high-hazard electricity generation, storage and network assets with acute public, worker and environmental consequences.

How it shows up in this industry

The industry operates dams, reservoirs, nuclear reactors, spent fuel storage, battery energy storage systems, fuel oil tanks, ammonia systems, substations, transformers and high-voltage lines. Failure of barriers, controls or emergency systems can create acute harm to workers, river users, nearby residents and emergency responders.

Why it may be material

Dam failure, radiological release, battery thermal runaway, toxic smoke, fire and high-voltage public contact are low-frequency but high-severity events. They can trigger regulatory shutdowns, litigation, insurance withdrawal and long-duration remediation or decommissioning obligations.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Emergency-response plans, incident logs and responder feedback
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Long-term scenario, cumulative-impact and intergenerational analysis
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Capital plans, asset adaptation budgets and investment approvals
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Coal-fired, gas-fired, oil-fired, biomass, nuclear, hydroelectric, wind, solar and geothermal generating stations with turbines, boilers, reactors, condensers and balance-of-plant systems
Process-map item (assets): High-voltage transmission lines, substations, transformers, switchgear, circuit breakers and reactive power equipment used to move electricity from plants to load centres
Process-map item (assets): Fuel handling and storage assets including coal yards, conveyors, pulverisers, gas receiving stations, oil tanks, biomass silos and nuclear fuel storage pools or dry casks
Process-map item (assets): Control rooms, energy management systems, SCADA networks, outage management systems, generation dispatch software and market bidding platforms
Process-map item (assets): Battery energy storage systems, pumped-storage reservoirs, inverter stations, black-start units and ancillary service assets

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

Affected communities
Contractors
Employees

Users of the information

Board / management
Local authorities
Regulators

Standards to check

ESRS ESRS S3 Affected communities, S1 Own workforce and E2 Pollution incident preparedness aspectssearch disclosure cards
GRI GRI 403 Occupational Health and Safety and emergency preparedness-related disclosuressearch disclosure cards
SASB Nuclear Safety & Emergency Management and Grid Resiliency aspects

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Customer and end-user safety and performance governance for photovoltaic modules, inverters, connectors, rooftop systems, mounting hardware and other balance-of-system equipment.

How it shows up in this industry

Solar products and systems include illuminated direct current modules, brittle glass panels, connectors, inverters, transformers, switchgear, mounting structures and rooftop penetrations. Mis-specified rooftop arrays can overload roofs, compromise waterproofing, create wind uplift concerns or obstruct fire service access, while counterfeit or defective modules and connectors can overheat, underperform and invalidate warranties.

Why it may be material

Product quality and safety affect customer protection, warranty provisions, performance guarantees, availability liquidated damages and market reputation. The issue is especially material for companies selling modules, inverters, monitoring systems or rooftop and commercial solar installations rather than only developing utility-scale assets.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Consumer outcome, complaint and product-impact records
Downstream-user outcome, complaint and product-use evidence
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Emergency-response plans, incident logs and responder feedback
Community engagement, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
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): Photovoltaic module assembly lines, cell interconnection equipment, laminators and electroluminescence testing stations
Process-map item (assets): Solar project development pipelines, including land options, grid connection queues, planning consents and power offtake negotiations
Process-map item (assets): Utility-scale solar farms with photovoltaic modules, inverters, trackers, mounting structures, cabling and substations
Process-map item (assets): Rooftop and commercial solar installations with monitoring gateways, meters, switchgear and roof mounting systems
Process-map item (assets): Battery energy storage systems co-located with solar assets, including cells, containers, power conversion systems and thermal management

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

Business partners
Contractors
Customers / end-users
Employees

Users of the information

Investors / creditors
Regulators

Standards to check

ESRS Consumers and end-users, product safety and responsible market conduct where customer-facing systems are soldsearch disclosure cards
GRI GRI 416 Customer Health and Safetysearch disclosure cards
GRI GRI 417 Marketing and Labellingsearch disclosure cards
SASB product quality, safety, warranties and project performance

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

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

Workcard generated from the catalogue

What this topic covers

High-consequence safety impacts from battery storage, inverters, transformers, switchgear and grid-connected electrical systems in solar projects.

How it shows up in this industry

Solar-plus-storage projects integrate lithium-ion battery containers, power conversion systems, battery management systems, thermal management, fire detection, inverters, transformers and grid compliance controls. Battery thermal runaway, toxic smoke, re-ignition, contaminated firewater, transformer oil leakage and incorrect protection settings can affect workers, emergency responders, nearby communities and grid users.

Why it may be material

Co-located storage and higher-voltage balance-of-system designs are increasing the safety complexity of solar assets. Thermal runaway and electrical failures can produce acute harm, business interruption, insurance exclusions and operating restrictions, especially where sites are near communities or connected to distribution networks.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Emergency-response plans, incident logs and responder feedback
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Emissions, air-quality and atmospheric-impact records linked to the topic
Consumer outcome, complaint and product-impact records
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
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
Process-map item (assets): Solar project development pipelines, including land options, grid connection queues, planning consents and power offtake negotiations
Process-map item (assets): Utility-scale solar farms with photovoltaic modules, inverters, trackers, mounting structures, cabling and substations
Process-map item (assets): Rooftop and commercial solar installations with monitoring gateways, meters, switchgear and roof mounting systems
Process-map item (assets): Battery energy storage systems co-located with solar assets, including cells, containers, power conversion systems and thermal management
Process-map item (assets): Operations control centres using SCADA, weather forecasting, production analytics and remote fault diagnostics

It may be less material when…

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

Affected stakeholders

Affected communities
Contractors
Customers / end-users
Employees

Users of the information

Investors / creditors
Local authorities
Regulators

Standards to check

ESRS Own workforce health and safety, pollution incidents and affected communitiessearch disclosure cards
GRI GRI 403 Occupational Health and Safetysearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
GRI GRI 413 Local Communitiessearch disclosure cards
SASB product safety, storage integration and power electronics where relevant

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

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

Workcard generated from the catalogue

What this topic covers

Prevention and management of third-party safety impacts from turbine operation, structural failure, ice throw, high-voltage equipment, fires, aviation lighting, maritime exclusion zones and emergency response constraints.

How it shows up in this industry

Wind assets include large rotating blades, tall towers, nacelles, high-voltage substations, array cables, export cables, aviation lighting and offshore exclusion zones. Failures can affect neighbours, roads, vessels, aviation users, livestock, emergency responders and the marine environment.

Why it may be material

Severe events are infrequent but can produce serious injury, fire, environmental harm and liability. The issue is tied to design certification, asset integrity, exclusion zones, emergency planning, aviation and maritime interface management.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach emergency responders.
Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Own operations, Downstream.

Financial pathway

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

Questions to test

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

Evidence to collect

Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Emergency-response plans, incident logs and responder feedback
Biodiversity, habitat and ecosystem-impact evidence
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
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Onshore wind farms with turbine foundations, towers, nacelles, blades, transformers and access roads
Process-map item (assets): Offshore wind farms with monopile, jacket or floating foundations, array cables, offshore substations and export cables
Process-map item (assets): Meteorological masts, floating lidar buoys and wind resource measurement equipment
Process-map item (assets): Turbine component manufacturing or assembly facilities for blades, towers, nacelles, gearboxes, generators and control systems
Process-map item (assets): Intellectual property in turbine design, blade aerodynamics, power electronics, floating platform design and site optimisation software

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

Affected communities
Customers / end-users

Users of the information

Board / management
Local authorities
Regulators

Standards to check

ESRS ESRS S3 Affected communitiessearch disclosure cards
ESRS ESRS S4 Consumers and end-users where electricity users are affectedsearch disclosure cards
GRI GRI 416 Customer Health and Safetysearch disclosure cards
GRI GRI 403 where contractors are involvedsearch disclosure cards
SASB SASB Wind Technology & Project Developers product safety or project safety considerations where applicable

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

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

Workcard generated from the catalogue

What this topic covers

Safety and emergency controls for transport, loading and unloading of hazardous fuels, treatment chemicals, radioactive materials, combustion residuals and other dangerous utility materials.

How it shows up in this industry

Utilities receive natural gas by pipeline, coal by rail, barge or truck, fuel oil and ammonia by tanker, uranium fuel under security and radiation transport rules, and biomass by truck, rail or ship. Coal ash, gypsum, sludge, used oils, spent catalysts and waste batteries are removed by licensed carriers to disposal, recycling or beneficial use outlets.

Why it may be material

Although not every utility moves all hazardous materials, fuel and waste logistics create severe safety and contamination consequences where tanker, rail, barge or specialised nuclear movements fail. Carrier controls and emergency interfaces are important because many movements occur near public roads, waterways and host communities.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Emergency-response plans, incident logs and responder feedback
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Biodiversity, habitat and ecosystem-impact evidence
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Coal-fired, gas-fired, oil-fired, biomass, nuclear, hydroelectric, wind, solar and geothermal generating stations with turbines, boilers, reactors, condensers and balance-of-plant systems
Process-map item (assets): Fuel handling and storage assets including coal yards, conveyors, pulverisers, gas receiving stations, oil tanks, biomass silos and nuclear fuel storage pools or dry casks
Process-map item (customers): Energy-intensive industrial users such as aluminium smelters, steel mills, chemical plants, refineries, cement works and mining operations
Process-map item (customers): Municipalities, public transport systems, water utilities, ports and other public infrastructure operators
Process-map item (emerging_pressures): Accelerating retirement of unabated coal and ageing thermal capacity, with pressure to replace firm capacity without increasing system reliability risk

It may be less material when…

Entity-specific evidence does not show meaningful scale, exposure or effects.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

Affected communities
Contractors
Employees
Suppliers

Users of the information

Local authorities
Regulators

Standards to check

ESRS ESRS S1 Own workforce, S2 Workers in the value chain, S3 Affected communities and E2 Pollution incident aspectssearch disclosure cards
GRI GRI 403 Occupational Health and Safetysearch disclosure cards
GRI GRI 306 Waste and spill-related disclosuressearch disclosure cards
SASB Nuclear Safety & Emergency Management and Coal Ash Management where transport is relevant

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Emerging issue
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance and investment in technical capabilities needed to keep electricity systems stable as variable renewable generation, batteries and distributed energy resources displace synchronous thermal generation.

How it shows up in this industry

Wind, solar, battery storage systems, inverter stations, energy management systems, SCADA networks, ancillary service assets and real-time balancing are central to a high-renewable grid. As synchronous coal and gas units retire, utilities need grid-forming inverters, forecasting, frequency response, voltage support, protection redesign and black-start capability to maintain reliable service.

Why it may be material

System stability is becoming sustainability-relevant because failures in inverter-rich systems can produce widespread customer disruption, renewable curtailment and loss of confidence in clean electricity build-out. Disclosure remains inconsistent because the issue sits between engineering reliability, climate transition and customer impact.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Consumer outcome, complaint and product-impact records
Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Emergency-response plans, incident logs and responder feedback
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
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): High-voltage transmission lines, substations, transformers, switchgear, circuit breakers and reactive power equipment used to move electricity from plants to load centres
Process-map item (assets): Battery energy storage systems, pumped-storage reservoirs, inverter stations, black-start units and ancillary service assets
Process-map item (customers): Commercial premises including offices, shops, hospitals, schools and data centres requiring reliable low-voltage or medium-voltage supply
Process-map item (customers): Transmission system operators, distribution system operators and independent system operators procuring capacity, balancing and ancillary services
Process-map item (customers): Behind-the-meter prosumers and microgrid operators buying backup supply, grid services or interconnection support

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
The weak signal is not supported by organisation-specific evidence or a credible monitoring trigger.

Affected stakeholders

Business partners
Customers / end-users

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS does not appear to provide a direct grid-forming inverter stability topic; possible links to E1 transition and S4 end-users need reviewsearch disclosure cards
GRI GRI has no obvious dedicated system-stability topic; economic and customer impact disclosures may be proxy anchorssearch disclosure cards
SASB SASB Electric Utilities & Power Generators reliability metrics may provide the closest sector-specific anchor, but inverter stability is narrower

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Emerging issue
Entity-specific validation required
Double materiality

Workcard generated from the catalogue

What this topic covers

Fair, safe and legitimate coexistence between offshore wind developments and other users of sea and airspace, including fishers, shipping, ports, aviation, radar, telecommunications and defence stakeholders.

How it shows up in this industry

Offshore wind projects use monopile, jacket or floating foundations, array cables, offshore substations, export cables and intensive vessel campaigns. These assets can interact with fishing grounds, shipping lanes, ports, aviation routes, radar, telecommunications, defence training areas and marine licensing requirements, especially as developments move into deeper and more crowded waters.

Why it may be material

Marine-user conflict can reshape layouts, increase cable route costs, extend consultation, trigger permit appeals and affect coastal livelihoods. It is especially material in crowded seas where energy security, defence, fishing and shipping safety are politically sensitive.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
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
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Emergency-response plans, incident logs and responder feedback
Indigenous engagement, consent, grievance and impact records
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Onshore wind farms with turbine foundations, towers, nacelles, blades, transformers and access roads
Process-map item (assets): Offshore wind farms with monopile, jacket or floating foundations, array cables, offshore substations and export cables
Process-map item (assets): Meteorological masts, floating lidar buoys and wind resource measurement equipment
Process-map item (assets): Intellectual property in turbine design, blade aerodynamics, power electronics, floating platform design and site optimisation software
Process-map item (customers): Wholesale electricity markets and power exchanges receiving merchant wind generation

It may be less material when…

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

Affected stakeholders

Affected communities
Business partners
Customers / end-users

Users of the information

Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS S3 Affected communitiessearch disclosure cards
ESRS ESRS E4 where marine ecosystems are linkedsearch disclosure cards
GRI GRI 413 Local communitiessearch disclosure cards
GRI GRI 203 Indirect economic impacts; marine spatial conflict is not explicitsearch disclosure cards
SASB SASB project development and ecological or community impacts for offshore wind, where applicable

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Emerging issue
Entity-specific validation required
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Prevention, detection and mitigation of wildfires ignited by electricity networks, including asset inspection, vegetation clearance, protection settings, public safety power shut-offs, covered conductor and undergrounding decisions.

How it shows up in this industry

Distribution feeders, poles, reclosers, high-voltage lines, oil-filled transformers, substations, drones, helicopters and vegetation management crews are central assets in wildfire-prone service territories. Fire weather, rights-of-way maintenance, storm response and litigation linked to utility-caused wildfires can create severe community and financial consequences.

Why it may be material

In dry and windy regions, wildfire ignition has become a board-level sustainability issue because network assets can directly affect community safety, ecosystems, emergency responders and long-duration liabilities. Courts, regulators and insurers increasingly scrutinise whether utilities used available prevention technologies and operational controls.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Community engagement, grievance and impact records
Biodiversity, habitat and ecosystem-impact evidence
Soil and groundwater monitoring, incident and remediation records
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Emergency-response plans, incident logs and responder feedback
Indigenous engagement, consent, grievance and impact records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
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): High-voltage transmission lines, substations, transformers, switchgear, circuit breakers and reactive power equipment used to move electricity from plants to load centres
Process-map item (assets): Control rooms, energy management systems, SCADA networks, outage management systems, generation dispatch software and market bidding platforms
Process-map item (assets): Maintenance depots, line trucks, cranes, helicopters, drones and specialised tools for plant overhaul and network repair
Process-map item (customers): Retail electricity suppliers, aggregators and community energy schemes purchasing wholesale or balancing services
Process-map item (customers): Electric vehicle charging networks and fleet operators with managed charging or demand response arrangements

It may be less material when…

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

Affected stakeholders

Affected communities
Contractors
Employees

Users of the information

Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E1 physical climatesearch disclosure cards
ESRS ESRS S3 affected communities may be relevant but do not specifically cover utility-caused wildfire ignitionsearch disclosure cards
GRI GRI community, occupational health and environmental impact disclosures may be used by analogysearch disclosure cards
SASB SASB Electric Utilities & Power Generators grid reliability and safety-related disclosures may partly inform the topic

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Industry baseline
Strong industry signal
Financial materiality

Workcard generated from the catalogue

What this topic covers

Governance of ethical conduct, anti-corruption controls and compliance across solar project development, procurement, permitting, grid connection, electrical safety, customs, incentives and project finance obligations.

How it shows up in this industry

Solar developers operate through land optioning, planning consent, heritage review, grid interconnection queues, procurement, tax credit monetisation, renewable energy certificates, customs clearance and project finance. These activities create compliance and integrity exposure around public permits, connection agreements, local authorities, utilities, suppliers, offtakers and infrastructure investors.

Why it may be material

Permits, interconnection rights, support scheme eligibility and lender approvals are core intangible assets. Corruption, fraud, conflicts of interest or regulatory breaches can invalidate consents, delay projects, trigger penalties, reduce financing access and impair development pipelines.

Impact pathway

Affected stakeholder groups identified in the source include Business partners, Employees, Suppliers.
The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

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

Questions to test

What evidence shows current or anticipated financial effects on the organisation?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Solar project development pipelines, including land options, grid connection queues, planning consents and power offtake negotiations
Process-map item (assets): Utility-scale solar farms with photovoltaic modules, inverters, trackers, mounting structures, cabling and substations
Process-map item (assets): Rooftop and commercial solar installations with monitoring gateways, meters, switchgear and roof mounting systems
Process-map item (assets): Battery energy storage systems co-located with solar assets, including cells, containers, power conversion systems and thermal management
Process-map item (assets): Intangible assets such as interconnection rights, renewable energy certificates, patents, project permits, supplier relationships and proprietary yield models

It may be less material when…

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

Affected stakeholders

Business partners
Employees
Suppliers

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS Business conduct, corruption and bribery, protection of whistleblowers and management of relationships with supplierssearch disclosure cards
GRI GRI 205 Anti-corruptionsearch disclosure cards
GRI GRI 206 Anti-competitive Behavioursearch disclosure cards
GRI GRI 2 governance disclosuressearch disclosure cards
SASB project development, regulatory environment, incentives, supply chain and legal proceedings where applicable

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Governance
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of traceability, supplier due diligence, sanctions screening, labour-rights controls and environmental assurance for critical wind technology inputs and import-dependent components.

How it shows up in this industry

Wind developers and turbine manufacturers rely on import-dependent supply chains for rare earth magnets, power electronics, bearings, castings, steel plate, concrete, copper, aluminium, glass fibre, carbon fibre, resins, blade cores, transformers and high-voltage cables. Investor and customer scrutiny is increasing around forced labour, sanctions exposure, traceability and environmental controls in these supply chains.

Why it may be material

Weak supply chain governance can affect eligibility for public support, customer procurement, green finance, warranty enforcement and delivery schedules. Concentration in rare earths, power electronics and key components also creates geopolitical and cost volatility that can alter project CAPEX and completion risk.

Impact pathway

Potential effects may reach supply-chain workers.
Potential effects may reach affected communities.
Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach workers.
Affected stakeholder groups identified in the source include Customers / end-users, Suppliers, Value chain workers.
The source places the pathway in Upstream, Cross value chain.

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
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
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Workforce, health and safety, engagement and grievance records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
Provision, claim, penalty, remediation and contingent-liability records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Onshore wind farms with turbine foundations, towers, nacelles, blades, transformers and access roads
Process-map item (assets): Offshore wind farms with monopile, jacket or floating foundations, array cables, offshore substations and export cables
Process-map item (assets): Meteorological masts, floating lidar buoys and wind resource measurement equipment
Process-map item (assets): Turbine component manufacturing or assembly facilities for blades, towers, nacelles, gearboxes, generators and control systems
Process-map item (customers): Wholesale electricity markets and power exchanges receiving merchant wind generation

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

Customers / end-users
Suppliers
Value chain workers

Users of the information

Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS ESRS S2 Workers in the value chainsearch disclosure cards
ESRS ESRS G1 Business conductsearch disclosure cards
ESRS ESRS E2 /E5 where environmental controls in supply chains are relevantsearch disclosure cards
GRI GRI 308 Supplier Environmental Assessmentsearch disclosure cards
GRI GRI 407 /408/409 labour rights topicssearch disclosure cards
GRI GRI 414 Supplier Social Assessmentsearch disclosure cards
SASB SASB Wind Technology & Project Developers materials sourcing or supply chain management disclosures, if present

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Protection of digitally controlled wind turbines, substations, forecasting systems, condition monitoring, remote operations and market interfaces from cyber compromise that can affect safe operation, electricity delivery and grid support services.

How it shows up in this industry

Modern wind assets rely on remotely controlled turbines, SCADA systems, condition monitoring, forecasting models, power electronics, high-voltage substations and grid dispatch interfaces. As projects provide frequency response, voltage support and other grid services, cyber compromise can affect turbine safety, electricity delivery, grid stability and availability data under service and offtake agreements.

Why it may be material

Cyber security requirements are increasing for energy infrastructure connected to transmission and distribution networks. Incidents can create lost generation, unsafe equipment states, regulatory scrutiny, warranty disputes, business interruption, insurance exclusions and reputational damage with grid operators and offtakers.

Impact pathway

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

Financial pathway

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Downstream-user outcome, complaint and product-use evidence
Consumer outcome, complaint and product-impact records
Emergency-response plans, incident logs and responder feedback
Emissions, air-quality and atmospheric-impact records linked to the topic
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Funding terms, lender or investor requirements and cost-of-capital analysis
Process-map item (assets): Onshore wind farms with turbine foundations, towers, nacelles, blades, transformers and access roads
Process-map item (assets): Offshore wind farms with monopile, jacket or floating foundations, array cables, offshore substations and export cables
Process-map item (assets): Meteorological masts, floating lidar buoys and wind resource measurement equipment
Process-map item (assets): Turbine component manufacturing or assembly facilities for blades, towers, nacelles, gearboxes, generators and control systems
Process-map item (assets): Project development portfolios, land leases, seabed leases, planning consents, grid connection rights and power purchase agreements

It may be less material when…

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

Affected stakeholders

Business partners
Contractors
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS G1 Business conduct and entity-specific cyber resilience disclosures; no dedicated ESRS topical standardsearch disclosure cards
GRI GRI has limited direct coverage for operational technology cyber resilience; possible entity-specific governance and customer impact disclosuresearch disclosure cards
SASB SASB infrastructure or wind-specific cyber security, grid reliability or operational resilience disclosures where applicable

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Governance, controls and resilience for cyber threats to operational technology, grid control systems, metering, market interfaces and digital assets that support safe, reliable and lawful electricity supply.

How it shows up in this industry

Utilities depend on control rooms, energy management systems, SCADA networks, outage management systems, smart meters, reclosers, substation automation, generation dispatch software, market bidding platforms and distributed energy resource interfaces. A cyber compromise can affect switching, balancing, dispatch, billing, customer data, market settlement and physical grid safety.

Why it may be material

Cyber events can cause outages, unsafe switching, market settlement losses, ransom or recovery costs, regulatory enforcement, insurance exclusions and loss of trust. Critical infrastructure rules and energy market obligations make control effectiveness relevant to licence to operate and system access.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on 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
Workforce, health and safety, engagement and grievance records
Emergency-response plans, incident logs and responder feedback
Downstream-user outcome, complaint and product-use evidence
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Distribution feeders, poles, underground cables, service connections, smart meters, reclosers and local substations serving retail customers
Process-map item (assets): Control rooms, energy management systems, SCADA networks, outage management systems, generation dispatch software and market bidding platforms
Process-map item (customers): Municipalities, public transport systems, water utilities, ports and other public infrastructure operators
Process-map item (customers): Transmission system operators, distribution system operators and independent system operators procuring capacity, balancing and ancillary services
Process-map item (customers): Wholesale power market participants, power marketers, energy traders and bilateral offtakers under power purchase agreements

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
Employees

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS ESRS G1 Business conductsearch disclosure cards
ESRS ESRS S4 Consumers and end-users where service continuity or data are affectedsearch disclosure cards
GRI GRI 418 Customer Privacy, with operational resilience elements requiring expert reviewsearch disclosure cards
SASB Grid Resiliency

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Governance and technical control of cyber resilience for grid-connected solar and storage control systems, remote monitoring platforms, meters, firmware, dispatch links and operational data.

How it shows up in this industry

Solar assets use control centres, SCADA, weather forecasting, production analytics, remote fault diagnostics, smart meters, monitoring gateways, inverters and distributed energy resource management systems. These systems exchange dispatch instructions, meter data and performance telemetry with aggregators, customers and grid operators.

Why it may be material

Cyber compromise can interrupt generation, manipulate inverter behaviour, expose customer or meter data, create grid-code non-compliance and undermine revenue settlement. It also affects cyber insurance, lender confidence, utility procurement eligibility and the value of operational data platforms.

Impact pathway

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

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
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
Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Emergency-response plans, incident logs and responder feedback
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Funding terms, lender or investor requirements and cost-of-capital analysis
Process-map item (assets): Solar project development pipelines, including land options, grid connection queues, planning consents and power offtake negotiations
Process-map item (assets): Utility-scale solar farms with photovoltaic modules, inverters, trackers, mounting structures, cabling and substations
Process-map item (assets): Rooftop and commercial solar installations with monitoring gateways, meters, switchgear and roof mounting systems
Process-map item (assets): Battery energy storage systems co-located with solar assets, including cells, containers, power conversion systems and thermal management
Process-map item (assets): Operations control centres using SCADA, weather forecasting, production analytics and remote fault diagnostics

It may be less material when…

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

Affected stakeholders

Business partners
Contractors
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS Business conduct, internal controls, data protection and consumers and end-users where cyber resilience affects energy systemssearch disclosure cards
GRI No clear universal GRI topic; possible links to customer privacy and critical service continuity require reviewsearch disclosure cards
SASB operational resilience, data security, grid integration and system reliability

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Industry baseline
Strong industry signal
Financial materiality

Workcard generated from the catalogue

What this topic covers

Governance of ethical conduct and compliance controls for regulated utility operations, including anti-bribery, anti-corruption, whistleblowing, licence obligations, environmental permits, reliability standards, market access rules and regulated reporting.

How it shows up in this industry

Electric utilities operate under operating licences, environmental permits, rate regulation, reliability standards, nuclear safety regimes, grid codes, wholesale market rules and customer protection requirements. Compliance failures can arise across tariff administration, procurement, power trading interfaces, environmental monitoring, NERC-style reliability obligations, nuclear safeguards and regulated cost recovery.

Why it may be material

The industry’s licence to operate and allowed returns depend on credible compliance, internal controls and ethical conduct. Enforcement, disallowed costs, procurement misconduct or unreliable reporting can directly affect revenue, financing, regulatory trust and management credibility.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence shows current or anticipated financial effects on the organisation?
Which own operations, assets or decisions create or concentrate the pathway?
Where across the value chain is the pathway most significant?
Could this topic affect demand, pricing, market access or revenue?
Could this topic change operating costs or the cost of controls and remediation?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Control rooms, energy management systems, SCADA networks, outage management systems, generation dispatch software and market bidding platforms
Process-map item (customers): Wholesale power market participants, power marketers, energy traders and bilateral offtakers under power purchase agreements
Process-map item (emerging_pressures): Cybersecurity threats to SCADA, market systems, substations, smart meters and distributed energy resource interfaces
Process-map item (emerging_pressures): Market reform debates on capacity remuneration, locational pricing, grid connection queues, curtailment compensation and affordability of retail tariffs
Process-map item (external_impacts): Coal ash, bottom ash, boiler slag, flue-gas desulphurisation gypsum and contaminated wastewater requiring long-term containment or beneficial use controls

It may be less material when…

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

Affected stakeholders

Business partners
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS G1 Business conductsearch disclosure cards
GRI GRI 2 General Disclosuressearch disclosure cards
GRI GRI 205 Anti-corruptionsearch disclosure cards
GRI GRI 206 Anti-competitive Behavioursearch disclosure cards
SASB regulatory and market conduct aspects across sector disclosures

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of evidence, methods and boundaries behind claims about solar electricity, renewable attributes, avoided emissions, product carbon footprints and embodied carbon in photovoltaic products and projects.

How it shows up in this industry

Solar companies sell renewable electricity, power purchase agreements, virtual power purchase agreements, renewable energy certificates, guarantees of origin, carbon avoidance claims, photovoltaic modules, project portfolios, yield reports and availability data. Misallocated certificates, weak lifecycle methods or overstated avoided emissions can mislead buyers about decarbonisation progress and weaken trust in renewable procurement markets.

Why it may be material

Environmental attributes and carbon claims are central revenue and credibility mechanisms for solar projects and modules. Claim integrity affects whether customers, regulators and investors can rely on solar procurement as a real decarbonisation instrument rather than a double-counted or overstated impact.

Impact pathway

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

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

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

Evidence to collect

Emissions, air-quality and atmospheric-impact records linked to the topic
Consumer outcome, complaint and product-impact records
Downstream-user outcome, complaint and product-use evidence
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Photovoltaic module assembly lines, cell interconnection equipment, laminators and electroluminescence testing stations
Process-map item (assets): Solar project development pipelines, including land options, grid connection queues, planning consents and power offtake negotiations
Process-map item (assets): Utility-scale solar farms with photovoltaic modules, inverters, trackers, mounting structures, cabling and substations
Process-map item (assets): Rooftop and commercial solar installations with monitoring gateways, meters, switchgear and roof mounting systems
Process-map item (assets): Battery energy storage systems co-located with solar assets, including cells, containers, power conversion systems and thermal management

It may be less material when…

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

Affected stakeholders

Business partners
Customers / end-users

Users of the information

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

Standards to check

ESRS Climate change disclosures, business conduct and controls over climate or environmental claimssearch disclosure cards
GRI GRI 305 Emissionssearch disclosure cards
GRI GRI 417 Marketing and Labelling where environmental claims are madesearch disclosure cards
SASB environmental attribute generation, power sales, lifecycle greenhouse gas emissions and performance reporting

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of supplier due diligence, provenance documentation, customs compliance, sanctions screening and forced labour controls for solar equipment and critical inputs.

How it shows up in this industry

Solar developers and module assemblers rely on multi-tier supply chains for quartz, metallurgical silicon, polysilicon, ingots, wafers, cells, modules, battery cells and power electronics. Equipment often moves through ports, bonded warehouses and customs clearance before reaching time-critical project sites, making origin evidence and supplier qualification central to project delivery and financing.

Why it may be material

Traceability directly affects market access, construction schedules, power purchase agreement milestones, lender due diligence and asset saleability. Poor controls can connect solar projects to severe worker harm, import detention, sanctions exposure, supplier replacement costs and reputational damage.

Impact pathway

Potential effects may reach supply-chain workers.
Potential effects may reach affected communities.
Potential effects may reach Indigenous peoples.
Affected stakeholder groups identified in the source include Customers / end-users, Suppliers, Value chain workers.
The source places the pathway in Upstream, Own operations, Cross value chain.

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which 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 supply-chain workers?
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
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Photovoltaic module assembly lines, cell interconnection equipment, laminators and electroluminescence testing stations
Process-map item (assets): Solar project development pipelines, including land options, grid connection queues, planning consents and power offtake negotiations
Process-map item (assets): Utility-scale solar farms with photovoltaic modules, inverters, trackers, mounting structures, cabling and substations
Process-map item (assets): Rooftop and commercial solar installations with monitoring gateways, meters, switchgear and roof mounting systems
Process-map item (assets): Battery energy storage systems co-located with solar assets, including cells, containers, power conversion systems and thermal management

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

Customers / end-users
Suppliers
Value chain workers

Users of the information

Board / management
Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS Workers in the value chain, human-rights due diligence and supplier governancesearch disclosure cards
GRI GRI 408 Child Laboursearch disclosure cards
GRI GRI 409 Forced or Compulsory Laboursearch disclosure cards
GRI GRI 414 Supplier Social Assessmentsearch disclosure cards
SASB management of risks associated with the supply chain and materials sourcing

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Business-model dependent
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of market bidding, power trading, settlement and low-carbon attribute claims, including controls over renewable certificates, guarantees of origin, clean energy credits, green tariffs and customer-facing power product claims.

How it shows up in this industry

Electric utilities, independent power producers and energy traders bid into wholesale markets, participate in capacity and ancillary service markets, settle imbalances, manage congestion exposure and sell renewable certificates, guarantees of origin, clean energy credits and green tariffs. Mixed fleets and purchased electricity increase the need for accurate attribute matching, retirement and customer communication.

Why it may be material

Market rule breaches, misleading green power claims or double counting of certificates can lead to enforcement, customer contract losses, litigation, exclusion from public procurement and reduced access to sustainability-linked finance. Strong controls support revenue from green tariffs, certificates and corporate power purchase agreements.

Impact pathway

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

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may 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 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
Emissions, air-quality and atmospheric-impact records linked to the topic
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Operating-cost records and budgets linked to the topic
Process-map item (assets): High-voltage transmission lines, substations, transformers, switchgear, circuit breakers and reactive power equipment used to move electricity from plants to load centres
Process-map item (assets): Control rooms, energy management systems, SCADA networks, outage management systems, generation dispatch software and market bidding platforms
Process-map item (assets): Rights of way, land leases, water rights, interconnection agreements, power purchase agreements and operating licences
Process-map item (customers): Retail electricity suppliers, aggregators and community energy schemes purchasing wholesale or balancing services
Process-map item (customers): Wholesale power market participants, power marketers, energy traders and bilateral offtakers under power purchase agreements

It may be less material when…

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

Users of the information

Board / management
Investors / creditors
Media
Regulators

Standards to check

ESRS ESRS G1 Business conductsearch disclosure cards
ESRS ESRS E1 Climate change where climate claims are madesearch disclosure cards
GRI GRI governance, compliance and marketing and labelling logic, with climate-claim specifics requiring reviewsearch disclosure cards
SASB Energy Resource Planning and customer-related disclosures

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of environmental, social and provenance exposures in fuel procurement, biomass sourcing, uranium supply, purchased electricity and major equipment supply chains for generation, storage and networks.

How it shows up in this industry

Electric utilities procure coal, gas, oil, biomass, uranium, purchased electricity, solar modules, wind turbine components, transformers, cables, meters, switchgear and batteries. The clean power build-out increases reliance on critical minerals, renewable equipment and complex manufacturing regions, while legacy fuel procurement continues to affect extraction, forestry and fuel-processing communities.

Why it may be material

Fuel and equipment supply constraints can change operating costs, delay grid and generation capital expenditure, restrict access to labelled finance, undermine low-carbon product claims and create legal or reputational exposure where high-risk origins, sanctions, deforestation or forced labour concerns are present.

Impact pathway

Potential effects may reach supply-chain workers.
Potential effects may reach affected communities.
Potential effects may reach Indigenous peoples.
Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach the atmosphere.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users, Suppliers, Value chain workers.
The source places the pathway in Upstream, Cross value chain.

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
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
Water withdrawal, discharge, quality and catchment-impact records
Emissions, air-quality and atmospheric-impact records linked to the topic
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
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): Coal-fired, gas-fired, oil-fired, biomass, nuclear, hydroelectric, wind, solar and geothermal generating stations with turbines, boilers, reactors, condensers and balance-of-plant systems
Process-map item (assets): High-voltage transmission lines, substations, transformers, switchgear, circuit breakers and reactive power equipment used to move electricity from plants to load centres
Process-map item (assets): Fuel handling and storage assets including coal yards, conveyors, pulverisers, gas receiving stations, oil tanks, biomass silos and nuclear fuel storage pools or dry casks
Process-map item (assets): Water intake structures, cooling towers, cooling ponds, wastewater treatment units, ash ponds, flue-gas desulphurisation systems and selective catalytic reduction equipment
Process-map item (assets): Battery energy storage systems, pumped-storage reservoirs, inverter stations, black-start units and ancillary service assets

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

Business partners
Customers / end-users
Suppliers
Value chain workers

Users of the information

Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS ESRS S2 Workers in the value chain, G1 Business conduct, E1 Climate change, E4 Biodiversity and E5 Resource use where relevantsearch disclosure cards
GRI GRI 204 Procurement Practicessearch disclosure cards
GRI GRI 308 Supplier Environmental Assessmentsearch disclosure cards
GRI GRI 414 Supplier Social Assessmentsearch disclosure cards
SASB Energy Resource Planning and limited supply chain aspects

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Business-model dependent
Moderate industry signal
Financial materiality

Workcard generated from the catalogue

What this topic covers

Controls for ethical conduct and regulatory compliance in wind project origination, permitting, procurement, auctions, grid access, public support schemes and offtake negotiation processes.

How it shows up in this industry

Wind developers interact with public authorities, grid operators, landowners, seabed bodies, community schemes, auction counterparties, contract-for-difference entities, utilities and corporate offtakers. Development portfolios derive value from planning consents, land and seabed leases, grid connection rights, successful auction awards and PPAs, making integrity controls around the acquisition and negotiation of these rights financially significant.

Why it may be material

Ethics failures can void permits or contracts, exclude developers from auctions, trigger fines or debarment, undermine lender confidence and impair development portfolio value. Weak controls can also damage trust in the fairness of project awards, grid connection processes, procurement decisions and offtake negotiations.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence shows current or anticipated financial effects on the organisation?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
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
Downstream-user outcome, complaint and product-use evidence
Consumer outcome, complaint and product-impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Onshore wind farms with turbine foundations, towers, nacelles, blades, transformers and access roads
Process-map item (assets): Offshore wind farms with monopile, jacket or floating foundations, array cables, offshore substations and export cables
Process-map item (assets): Meteorological masts, floating lidar buoys and wind resource measurement equipment
Process-map item (assets): Project development portfolios, land leases, seabed leases, planning consents, grid connection rights and power purchase agreements
Process-map item (customers): Wholesale electricity markets and power exchanges receiving merchant wind generation

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

Affected communities
Business partners
Customers / end-users

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS ESRS G1 Business conduct, including corruption, bribery and supplier relationships where relevantsearch disclosure cards
GRI GRI 205 Anti-corruptionsearch disclosure cards
GRI GRI 206 competition-related disclosuressearch disclosure cards
SASB SASB Wind Technology & Project Developers disclosures on business ethics, regulatory compliance, project development or market integrity where applicable

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

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, political contributions and trade association activity in relation to utility regulation, market design, climate policy, grid investment and customer affordability.

How it shows up in this industry

Utilities and power generators engage with regulators, legislatures, system operators and trade associations on rate cases, allowed returns, capacity remuneration, locational pricing, connection queues, curtailment compensation, carbon pricing, renewable energy rules, grid codes and retail tariff protections. Policy positions can shape the pace, cost and fairness of the energy transition.

Why it may be material

Public policy engagement can materially influence cost recovery, market design, environmental standards and customer affordability. Misalignment between lobbying and stated net-zero or affordability commitments can create reputational, investor and litigation exposure.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on 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
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
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Provision, claim, penalty, remediation and contingent-liability records
Process-map item (customers): Municipalities, public transport systems, water utilities, ports and other public infrastructure operators
Process-map item (emerging_pressures): Investor, customer and public procurement demand for credible net-zero transition plans and traceable low-carbon electricity
Process-map item (external_impacts): Wildfire ignition, oil-filled transformer leaks, electromagnetic field concerns and public safety hazards from overhead and underground networks
Process-map item (external_impacts): Community disruption from plant closures, fuel supply changes, rate increases and major construction programmes in host regions
Process-map item (financial_channels): Rate regulation and allowed returns on generation, transmission and distribution investment determine cost recovery and earnings stability

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

Affected communities
Customers / end-users

Users of the information

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

Standards to check

ESRS ESRS G1 Business conduct: political influence and lobbying activitiessearch disclosure cards
GRI GRI 415 Public Policysearch disclosure cards
SASB regulatory environment and energy resource planning context

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance and transparency of political engagement, trade association participation and lobbying on policies that shape solar deployment, grid access, incentives, supply chains and end-of-life obligations.

How it shows up in this industry

Solar technology and project developers are affected by planning and zoning rules, grid codes, interconnection reform, feed-in tariffs, contracts for difference, renewable portfolio standards, guarantees of origin, customs duties, local content incentives, tax credits and end-of-life regulation. Companies and trade associations may engage policymakers on rules that directly shape project economics and the pace of renewable deployment.

Why it may be material

Public policy settings determine revenue certainty, connection access, procurement eligibility and recycling obligations. Poorly governed lobbying can conflict with stated climate objectives, damage credibility with corporate offtakers and investors, or expose companies to scrutiny where trade association positions slow decarbonisation or weaken community and environmental protections.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach consumers.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Business partners.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on 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
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Solar project development pipelines, including land options, grid connection queues, planning consents and power offtake negotiations
Process-map item (assets): Utility-scale solar farms with photovoltaic modules, inverters, trackers, mounting structures, cabling and substations
Process-map item (assets): Rooftop and commercial solar installations with monitoring gateways, meters, switchgear and roof mounting systems
Process-map item (assets): Battery energy storage systems co-located with solar assets, including cells, containers, power conversion systems and thermal management
Process-map item (assets): Intangible assets such as interconnection rights, renewable energy certificates, patents, project permits, supplier relationships and proprietary yield models

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

Business partners

Users of the information

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

Standards to check

ESRS Business conduct, political influence and lobbying activitiessearch disclosure cards
GRI GRI 415 Public Policysearch disclosure cards
SASB No clear dedicated solar-specific lobbying topic; may be addressed through regulatory environment and legal risk context

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of public policy engagement, lobbying, political contributions and trade association alignment where wind developers seek to influence planning, grid, auction, marine, biodiversity, community benefit and circularity rules.

How it shows up in this industry

Wind developers and energy trade bodies often engage with governments and regulators on renewable auction design, contracts for difference, grid connection reform, planning and zoning rules, seabed leasing, marine licensing, biodiversity mitigation, aviation or defence constraints and blade landfill restrictions. These policy settings directly affect project pipelines, cost of capital and the pace of renewable deployment.

Why it may be material

Public policy engagement can accelerate or weaken legitimate renewable deployment depending on transparency, alignment and accountability. Misaligned lobbying can create reputational harm with customers and investors, while opaque political influence can undermine trust in planning, nature protection and public support schemes.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which 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
Biodiversity, habitat and ecosystem-impact evidence
Consumer outcome, complaint and product-impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Provision, claim, penalty, remediation and contingent-liability records
Process-map item (assets): Onshore wind farms with turbine foundations, towers, nacelles, blades, transformers and access roads
Process-map item (assets): Offshore wind farms with monopile, jacket or floating foundations, array cables, offshore substations and export cables
Process-map item (assets): Meteorological masts, floating lidar buoys and wind resource measurement equipment
Process-map item (customers): Regulated electric utilities procuring renewable electricity under power purchase agreements
Process-map item (customers): Corporate offtakers seeking long-term renewable power and renewable energy certificates

It may be less material when…

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

Affected stakeholders

Customers / end-users

Users of the information

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

Standards to check

ESRS ESRS G1 Business conduct, including political influence and lobbying activitiessearch disclosure cards
GRI GRI 415 Public Policysearch disclosure cards
SASB SASB Wind Technology & Project Developers regulatory environment or policy exposure, if present

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of environmental attribute creation, transfer, retirement, lifecycle carbon data and public claims linked to wind power sales, certificates, guarantees of origin, auctions and corporate power purchase agreements.

How it shows up in this industry

Wind developers sell renewable electricity, renewable energy certificates, guarantees of origin and power purchase agreements to utilities, corporate offtakers, municipalities and wholesale markets. Attribute allocation and lifecycle carbon data determine who can credibly claim renewable electricity use, additionality or emissions reduction.

Why it may be material

Corporate buyers increasingly require auditable certificate, Scope 2 and embodied carbon data. Double counting, unclear retirement, overstated avoided-emissions claims or weak product carbon evidence can mislead customers, trigger greenwashing scrutiny and weaken real-world decarbonisation decisions.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Downstream-user outcome, complaint and product-use evidence
Consumer outcome, complaint and product-impact records
Emissions, air-quality and atmospheric-impact records linked to the topic
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Onshore wind farms with turbine foundations, towers, nacelles, blades, transformers and access roads
Process-map item (assets): Offshore wind farms with monopile, jacket or floating foundations, array cables, offshore substations and export cables
Process-map item (assets): Meteorological masts, floating lidar buoys and wind resource measurement equipment
Process-map item (assets): Project development portfolios, land leases, seabed leases, planning consents, grid connection rights and power purchase agreements
Process-map item (assets): Intellectual property in turbine design, blade aerodynamics, power electronics, floating platform design and site optimisation software

It may be less material when…

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

Affected stakeholders

Business partners
Customers / end-users

Users of the information

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

Standards to check

ESRS ESRS E1 Climate changesearch disclosure cards
ESRS ESRS G1 Business conduct where climate claims are materialsearch disclosure cards
GRI GRI 305 Emissions, with additional entity-specific disclosure for renewable attribute claimssearch disclosure cards
SASB SASB Wind Technology & Project Developers renewable energy certificates, customer claims, lifecycle emissions or revenue model disclosures if applicable

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Which topics should you investigate first?

Initial screening

Start here

Check if applicable

Emerging issues

Candidate topics — Electric Utilities, Independent Power Producers and Energy Traders

Biodiversity-sensitive wind siting and ecological mitigation Wind Technology & Project Developers Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Cooling water, effluent and hydrological dependency management Electric Utilities & Power Generators Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Generation decarbonisation and firm capacity transition Electric Utilities & Power Generators Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Grid integration and curtailment resilience Wind Technology & Project Developers Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Grid integration, curtailment and dispatch flexibility Solar Technology & Project Developers Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Lifecycle greenhouse gas performance of wind projects Wind Technology & Project Developers Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Physical climate resilience of power assets and networks Electric Utilities & Power Generators Matched to profile Start here Strong signal

What this topic covers