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Materiality Navigator·Media

Which topics should you investigate first?

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

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

Presenters and guests around the desk of a television news studio.
Step 1 Choose the business model you are screening

Candidate topics — Media

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

Workcard generated from the catalogue

What this topic covers

Management of greenhouse gas emissions, energy efficiency and lower-carbon transition measures across film, television, live events, post-production, broadcast and streaming distribution.

How it shows up in this industry

Media and entertainment companies create emissions through location travel, unit vehicles, temporary diesel power, studio lighting, outside broadcast fleets, visual effects render farms, playout centres, satellite uplinks, cinemas, venues, streaming encoding and content delivery networks. UK commissioners and production companies increasingly use albert sustainable production standards and the BAFTA albert carbon calculator in greenlighting and production management.

Why it may be material

Fuel, electricity, travel and digital delivery costs affect production budgets and platform margins, while commissioners, investors and advertisers increasingly expect production-level carbon data. Transition measures such as studio electrification, battery power, efficient lighting, virtual production and lower-carbon logistics can influence financing, commissioning access and brand value.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • 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
  • Community engagement, grievance and impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • 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): Sound stages, backlots, rehearsal rooms and location production bases
  • Process-map item (assets): Editing suites, colour grading rooms, dubbing studios, visual effects render farms and digital asset management systems
  • Process-map item (assets): Streaming platforms, mobile applications, recommendation engines, subscriber management systems and advertising technology stacks
  • Process-map item (assets): Content libraries, formats, scripts, music catalogues, character rights and franchise intellectual property
  • Process-map item (customers): Household subscribers to streaming, pay-TV, audio and digital entertainment services

It may be less material when…

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

Affected stakeholders

  • Business partners
  • Customers / end-users

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Material sourcing, reuse, recycling and safe disposal of temporary sets, scenic materials, costumes, props, catering residues, physical media packaging and electronic production or broadcast equipment.

How it shows up in this industry

Film, television, touring and live event production uses short-life sets, timber, metals, textiles, paints, plastics, scenic materials, props, costumes, catering supplies, lithium batteries, displays and broadcast equipment. Reverse logistics for hired equipment, prop warehouses, costume storage, recycling and disposal are part of production and venue operations.

Why it may be material

Waste sets, discarded props, costumes, packaging, catering residues, obsolete storage media and electronic equipment create disposal costs, pollution pathways and visible reputation exposure. Reuse of sets, costumes and props can lower procurement costs and improve eligibility for environmentally screened commissions and venues.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which 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 ecosystems?
  • What evidence shows that customer demand is changing?

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
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Sound stages, backlots, rehearsal rooms and location production bases
  • Process-map item (assets): Camera, lighting, grip, audio, drone and outside broadcast equipment fleets
  • Process-map item (assets): Broadcast playout centres, master control rooms, uplink facilities and transmission equipment
  • Process-map item (customers): Free-to-air viewers, radio listeners and users of advertiser-funded digital media
  • Process-map item (customers): Advertisers, media agencies, sponsorship buyers and branded content partners

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Customers / end-users
  • Suppliers

Users of the information

  • Investors / creditors
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Campaign-level climate and energy management across media planning, ad technology, content production, travel, events, digital delivery and offices.

How it shows up in this industry

Campaign delivery uses cloud analytics, data centres, ad servers, content delivery networks, connected television, real-time bidding, digital asset storage, agency offices, studios, client meetings, international campaign coordination, location shoots, influencer events, awards ceremonies and temporary production power. Agencies influence channel choices, production methods, travel intensity and campaign measurement approaches that increasingly feature in client procurement and carbon reporting requests.

Why it may be material

The agency asset base is often office-led, but campaign-level emissions can be material through digital advertising infrastructure, travel and production decisions. Client and investor demand for campaign carbon data is rising, and poor measurement can weaken pitch outcomes or undermine client climate commitments.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which 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 evidence shows that customer demand is changing?

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • 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
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Agency offices, client meeting suites and hybrid-working infrastructure in major media markets
  • Process-map item (assets): Creative studios for photography, filming, audio recording, editing, motion graphics and post-production
  • Process-map item (assets): Digital asset management systems holding copy, artwork, brand guidelines, footage, music licences and usage rights
  • Process-map item (assets): Ad servers, demand-side platform seats, campaign management tools, tagging systems and analytics dashboards
  • Process-map item (assets): Client contracts, retainer agreements, media buying mandates and preferred supplier relationships

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

  • Customers / end-users
  • Suppliers

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Environmental impacts from the design, procurement, transport, use and disposal of short-lived physical advertising, production and event materials.

How it shows up in this industry

Advertising outputs include direct mail, catalogues, point-of-sale displays, signage, packaging mock-ups, promotional merchandise, sampling kits, exhibition materials, pop-up retail structures, sets, props, costumes, catering and event installations. These materials often have short campaign lives and are shipped between printers, fulfilment houses, retailers, venues, households, studios and outdoor sites.

Why it may be material

Short-lived physical campaign formats can create visible waste, disposal costs and client scrutiny, particularly for retail, experiential, event, point-of-sale and direct mail work. The impacts are distinct from digital emissions because they involve material extraction, residues, storage and end-of-life handling.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on ecosystems?
  • What evidence shows that customer demand is changing?

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
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Agency offices, client meeting suites and hybrid-working infrastructure in major media markets
  • Process-map item (assets): Creative studios for photography, filming, audio recording, editing, motion graphics and post-production
  • Process-map item (assets): Ad servers, demand-side platform seats, campaign management tools, tagging systems and analytics dashboards
  • Process-map item (assets): Client contracts, retainer agreements, media buying mandates and preferred supplier relationships
  • Process-map item (assets): Influencer, creator, talent, production house and media owner networks

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Customers / end-users
  • Suppliers

Users of the information

  • Board / management
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Audience access to streaming, broadcast, cinema, theatre and live entertainment through accessible content assets, user interfaces, ticketing, venue experiences and audience services.

How it shows up in this industry

Media outputs include subtitles, captions, dubbed versions and audio-described versions, while streaming platforms, mobile applications, connected-TV interfaces, cinemas, theatres, arenas, box offices, concessions and live performances must be usable by audiences with different access needs. The Equality Act 2010 and audiovisual media requirements influence service design and delivery.

Why it may be material

Poor accessibility excludes disabled audiences from cultural participation and public-interest information, while accessible catalogues, apps and venues expand audience reach and support commissioner, platform and public-service expectations. Inaccessible services can create complaints, claims, remediation cost and churn.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Consumer outcome, complaint and product-impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Community engagement, grievance and impact records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Camera, lighting, grip, audio, drone and outside broadcast equipment fleets
  • Process-map item (assets): Streaming platforms, mobile applications, recommendation engines, subscriber management systems and advertising technology stacks
  • Process-map item (assets): Audience databases, viewing histories, consent records, segmentation models and campaign performance data
  • Process-map item (customers): Household subscribers to streaming, pay-TV, audio and digital entertainment services
  • Process-map item (customers): Free-to-air viewers, radio listeners and users of advertiser-funded digital media

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Customers / end-users

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Management of working conditions, wellbeing, pay practices, harassment, inclusion, skills and safety for agency employees, freelancers and production workers.

How it shows up in this industry

Advertising agencies depend on strategists, copywriters, art directors, designers, producers, planners, analysts, developers, account teams, freelancers, influencers, photographers, directors, editors, animators, translators, accessibility specialists, casting agencies, models, voice artists and event staff. Fee pressure, pitch deadlines, rapid launch embargoes, location shoots, client approval cycles and working capital strain can create long hours, insecure freelance work, late payment, harassment concerns and unsafe conditions at offices, studios, shoots and events.

Why it may be material

People capability is a primary revenue driver in agency services and the creative production ecosystem is heavily reliant on freelancers and small suppliers. Poor working conditions can cause burnout, income insecurity, attrition, production delays, employment claims, supplier disputes and reputational harm in client procurement.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach supply-chain workers.
  4. Affected stakeholder groups identified in the source include Contractors, Employees, Suppliers, Trade unions, Value chain workers.
  5. The source places the pathway in Own operations, Upstream, Cross value chain.

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • 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 evidence shows that customer demand is changing?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Supplier workforce, audit, grievance and remediation records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Agency offices, client meeting suites and hybrid-working infrastructure in major media markets
  • Process-map item (assets): Creative studios for photography, filming, audio recording, editing, motion graphics and post-production
  • Process-map item (assets): Digital asset management systems holding copy, artwork, brand guidelines, footage, music licences and usage rights
  • Process-map item (assets): Influencer, creator, talent, production house and media owner networks
  • Process-map item (customers): Global holding company clients served through multi-market agency networks and centralised procurement teams

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
  • Suppliers
  • Trade unions
  • Value chain workers

Users of the information

  • Board / management

Standards to check

See how companies report it →

Your preliminary screening decision

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

  • Social
  • Industry baseline
  • Strong industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Social responsibility for the accuracy, provenance, labelling and representation quality of media content, including factual verification, synthetic media disclosure, privacy-sensitive editorial choices and harmful portrayal controls.

How it shows up in this industry

News, documentaries, scripted drama, sport, podcasts, short-form video, archive material, user-generated footage and synthetic content can shape public debate, individual reputation, group dignity and the cultural record. Editorial review, fact-checking, legal review, metadata tagging, content localisation and digital asset archiving are core controls for broadcast, streaming and promotional channels.

Why it may be material

Misinformation, defamatory content, mislabelled synthetic material and harmful portrayals can create real-world harm, regulatory complaints, defamation and privacy claims, loss of audience trust and distribution restrictions. Generative AI and deepfakes increase the cost and importance of provenance, labelling and verification controls.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which 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

  • 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
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Process-map item (assets): Content libraries, formats, scripts, music catalogues, character rights and franchise intellectual property
  • Process-map item (customers): Free-to-air viewers, radio listeners and users of advertiser-funded digital media
  • Process-map item (customers): Advertisers, media agencies, sponsorship buyers and branded content partners
  • Process-map item (customers): Retailers and consumers buying physical media, merchandise, soundtracks and franchise products
  • Process-map item (customers): Educational institutions, libraries, archives and cultural organisations licensing factual, documentary or archival material

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

  • Affected communities
  • Business partners
  • Customers / end-users

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Management of creative labour relations, freelance and contractor conditions, residual models, working hours, employment classification, social dialogue and workforce transition pressures in streaming-era production.

How it shows up in this industry

The industry relies on writers, directors, performers, musicians, presenters, journalists, editors, animators, visual effects artists, stunt performers, extras, freelance crews, interns, agency staff, ushers, caterers and security workers. Streaming windows, consolidation, reduced commissions and residual model renegotiation affect income stability and bargaining power across project-based creative labour markets.

Why it may be material

Labour action, misclassification claims, unpaid residual disputes and poor working-hour practices can stop productions, delay releases, raise legal costs and weaken access to scarce talent. Stable workforce arrangements support production reliability, creative quality and relationships with unions and creative communities.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach supply-chain workers.
  4. Affected stakeholder groups identified in the source include Business partners, Contractors, Employees, Trade unions, Value chain workers.
  5. The source places the pathway in Own operations, Upstream, Cross value chain.

Financial pathway

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

Questions to test

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

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Supplier workforce, audit, grievance and remediation records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Process-map item (assets): Sound stages, backlots, rehearsal rooms and location production bases
  • Process-map item (assets): Streaming platforms, mobile applications, recommendation engines, subscriber management systems and advertising technology stacks
  • Process-map item (assets): Content libraries, formats, scripts, music catalogues, character rights and franchise intellectual property
  • Process-map item (customers): Household subscribers to streaming, pay-TV, audio and digital entertainment services
  • Process-map item (customers): Free-to-air viewers, radio listeners and users of advertiser-funded digital media

It may be less material when…

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

Affected stakeholders

  • Business partners
  • Contractors
  • Employees
  • Trade unions
  • Value chain workers

Users of the information

  • Board / management
  • Investors / creditors

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Audience impacts and governance controls for paid sponsorships, affiliate relationships, product placements, endorsement scripts and synthetic content that must be clearly identifiable as commercial or artificial.

How it shows up in this industry

Agencies manage influencer, creator, talent and media owner networks, contract endorsement scripts, product placements, affiliate links, sponsored posts, native advertising and social commerce activity. Audiences may struggle to distinguish independent recommendations, paid promotions and AI-assisted synthetic content, particularly on social platforms and short-form video channels.

Why it may be material

Covert advertising, hidden affiliate incentives and unclear synthetic media can manipulate consumer trust and trigger regulator, platform or client action. Strong disclosure and creator management controls protect audience understanding, campaign continuity and agency reputation in influencer-led work.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • 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 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
  • Supplier workforce, audit, grievance and remediation records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Agency offices, client meeting suites and hybrid-working infrastructure in major media markets
  • Process-map item (assets): Client contracts, retainer agreements, media buying mandates and preferred supplier relationships
  • Process-map item (assets): Influencer, creator, talent, production house and media owner networks
  • Process-map item (customers): Media owners and platform operators using agencies for trade marketing, sponsorship sales and audience growth
  • Process-map item (customers): Small and medium-sized enterprises purchasing local search, social media, design and lead-generation services

It may be less material when…

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

Affected stakeholders

  • Business partners
  • Customers / end-users
  • Suppliers

Users of the information

  • Board / management
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Protection of children, young audiences and vulnerable users from age-inappropriate content, harmful interactive features, unsafe live chat, harassment and manipulative engagement design in media platforms and promotional spaces.

How it shows up in this industry

Streaming services, mobile applications, short-form video channels, recommendation engines, user comments, live chats, fan communities and interactive promotional content can expose children and vulnerable users to violence, sexual content, self-harm depictions, gambling references, harmful challenges, harassment and compulsive engagement loops. UK Online Safety Act 2023 duties, BBFC classification guidance and Ofcom obligations are relevant anchors for many services.

Why it may be material

Interactive entertainment and recommendation-led services make child and vulnerable user safety a core product issue. Failures can cause psychological harm, regulatory enforcement, service restrictions, litigation, subscriber churn and brand withdrawal from unsafe environments.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • 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
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Streaming platforms, mobile applications, recommendation engines, subscriber management systems and advertising technology stacks
  • Process-map item (assets): Audience databases, viewing histories, consent records, segmentation models and campaign performance data
  • Process-map item (customers): Household subscribers to streaming, pay-TV, audio and digital entertainment services
  • Process-map item (customers): Cinema-goers, theatre audiences, festival attendees and live event customers
  • Process-map item (customers): International distributors, format buyers, local production partners and airlines or hotels licensing entertainment packages

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Customers / end-users

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Protection of cast, crew, contractors, venue workers, audiences and emergency responders from physical harm during production, special effects, stunt work, temporary structures and live entertainment.

How it shows up in this industry

Principal photography, live capture, outside broadcasting, festivals, premieres, arenas and theatre productions involve stunts, special effects, pyrotechnics, smoke fluids, weapons props, drones, cranes, high-voltage cabling, temporary stages, LED screens, barriers, seating and crowd control. Health and safety duties also apply to contractor co-ordination, medical access and evacuation planning.

Why it may be material

A serious set, stunt or crowd incident can halt production, cancel an event, trigger litigation, raise completion bond and insurance costs, and damage relationships with talent, unions, regulators and venues. Safety performance therefore affects liabilities, revenue continuity and intangible value.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach consumers.
  4. Potential effects may reach affected communities.
  5. Potential effects may reach emergency responders.
  6. Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees, Trade unions.
  7. The source places the pathway in Own operations, Upstream, Downstream.

Financial pathway

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

Questions to test

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

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Consumer outcome, complaint and product-impact records
  • Community engagement, grievance and impact 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
  • 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): Sound stages, backlots, rehearsal rooms and location production bases
  • Process-map item (assets): Theatres, arenas, cinemas, box offices, concessions areas and crowd control infrastructure
  • Process-map item (customers): Cinema-goers, theatre audiences, festival attendees and live event customers
  • Process-map item (customers): International distributors, format buyers, local production partners and airlines or hotels licensing entertainment packages
  • Process-map item (emerging_pressures): Growth in climate production standards, low-carbon location shooting and emissions disclosure requirements from commissioners and investors

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Contractors
  • Customers / end-users
  • Employees
  • Trade unions

Users of the information

  • Investors / creditors
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Safeguards for marketing products, services and messages that require heightened protection for children, young people or vulnerable groups, including creative appeal, targeting, placement, timing and influencer use.

How it shows up in this industry

Advertising agencies design media plans, bid strategies, social posts, influencer scripts, connected television adverts, outdoor campaigns and personalised journeys for food and drink, alcohol, gambling, financial services, healthcare, retail, entertainment and public sector clients. Children, young people and vulnerable groups can be reached through social media, connected television, retail media, search, out-of-home, influencer and retargeting channels.

Why it may be material

Advertising restrictions on high fat, salt and sugar foods, alcohol, gambling, tobacco alternatives and other age-sensitive products are tightening. Poor controls can expose children or vulnerable people to harmful products, exploit addiction, financial distress or body image insecurity, and lead to advertising code rulings, platform refusals and client loss.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • 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
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (customers): Consumer goods, retail, automotive, travel, entertainment, financial services and technology brand owners buying campaigns to drive sales or brand preference
  • Process-map item (customers): Media owners and platform operators using agencies for trade marketing, sponsorship sales and audience growth
  • Process-map item (customers): Intermediaries such as marketing procurement consultants, pitch advisers, media auditors and in-house marketing departments
  • Process-map item (emerging_pressures): Deprecation of third-party cookies and mobile advertising identifiers, shifting spend towards first-party data, clean rooms and contextual targeting
  • Process-map item (emerging_pressures): Tighter scrutiny of green claims, carbon-neutral advertising and sustainability imagery by advertising regulators and competition authorities

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Business partners
  • Customers / end-users

Users of the information

  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Cultural and social impacts created by advertising imagery, casting, wording, humour, influencer selection, localisation and targeting decisions that reinforce or reduce exclusion, stereotypes, body image pressure and cultural harm.

How it shows up in this industry

Creative concept development, copywriting, art direction, casting, photography, film, animation, localisation, translation and influencer selection shape how gender, race, disability, age, body type, culture and social groups are represented across television, social, print, outdoor, retail media and experiential campaigns.

Why it may be material

Advertising can reinforce harmful stereotypes, body image pressure, exclusionary narratives and cultural offence at scale. The issue is increasingly scrutinised by clients, audiences, employees and civil society, although materiality varies by campaign portfolio and consumer reach.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence shows actual or potential impacts on people or the environment?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses 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 evidence shows that customer demand is changing?

Evidence to collect

  • Consumer outcome, complaint and product-impact records
  • Community engagement, grievance and impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Creative studios for photography, filming, audio recording, editing, motion graphics and post-production
  • Process-map item (emerging_pressures): Deprecation of third-party cookies and mobile advertising identifiers, shifting spend towards first-party data, clean rooms and contextual targeting
  • Process-map item (emerging_pressures): Tighter scrutiny of green claims, carbon-neutral advertising and sustainability imagery by advertising regulators and competition authorities
  • Process-map item (emerging_pressures): Rising restrictions on advertising of high fat, salt and sugar foods, alcohol, gambling, tobacco alternatives and other age-sensitive products
  • Process-map item (emerging_pressures): Growth of retail media networks, connected television and programmatic out-of-home advertising, increasing data-sharing and measurement complexity

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Customers / end-users
  • Employees

Users of the information

  • Board / management
  • NGOs / civil society

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Management of local disturbance, consultation, grievance processes and sensitive-location controls for productions, venues, outdoor shoots, fan gatherings and live events.

How it shows up in this industry

Location production bases, backlots, outside broadcasts, outdoor screenings, festivals, fan conventions, premieres, cinemas and arenas can bring road closures, police liaison, crowd flows, medical access, night lighting, drones, temporary stages, local parking pressure, litter and waste removal. Outdoor productions and temporary venues can also disturb wildlife and sensitive locations.

Why it may be material

Community opposition or weak local liaison can delay permits, restrict operating hours, raise security and traffic management costs, increase cancellation exposure and harm relationships with local authorities. Good management supports repeat access to high-value locations and venues.

Impact pathway

  1. Potential effects may reach affected communities.
  2. Potential effects may reach ecosystems.
  3. Potential effects may reach water bodies.
  4. Potential effects may reach soil and groundwater.
  5. Potential effects may reach emergency responders.
  6. Potential effects may reach Indigenous peoples.
  7. Affected stakeholder groups identified in the source include Affected communities, Business partners, Customers / end-users.
  8. The source places the pathway in Own operations, Downstream.

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What is the scale, scope, likelihood and remediability of effects on ecosystems?
  • 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
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Emergency-response plans, incident logs and responder feedback
  • 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
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Sound stages, backlots, rehearsal rooms and location production bases
  • Process-map item (customers): Cinema-goers, theatre audiences, festival attendees and live event customers
  • Process-map item (customers): International distributors, format buyers, local production partners and airlines or hotels licensing entertainment packages
  • Process-map item (emerging_pressures): Growth in climate production standards, low-carbon location shooting and emissions disclosure requirements from commissioners and investors
  • Process-map item (emerging_pressures): Labour action and collective bargaining over residuals, AI use, working hours and safety in film, television and games-adjacent production

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
  • Local authorities
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Impacts on audiences and society from paid advertising, sponsorship, branded content, product placement, audience targeting contexts and brand-safety controls in media environments.

How it shows up in this industry

Media companies sell advertising inventory, sponsorship packages, branded entertainment, product placement and audience targeting segments across broadcast, streaming, social, podcast and live-event environments. Advertising can promote gambling, alcohol, high-carbon travel, fast fashion or unhealthy foods, and brands require controls over adjacency to harmful or unsuitable content.

Why it may be material

Advertising is a major revenue channel, but weak clearance, sponsorship disclosure or brand-safety controls can drive consumer harm, complaint rulings, campaign withdrawals and advertiser revenue loss. Responsible placement also protects trust with regulators, sponsors and audiences.

Impact pathway

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

Financial pathway

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

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 consumers?
  • 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

  • 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
  • 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
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Operating-cost records and budgets linked to the topic
  • Process-map item (assets): Streaming platforms, mobile applications, recommendation engines, subscriber management systems and advertising technology stacks
  • Process-map item (customers): Advertisers, media agencies, sponsorship buyers and branded content partners
  • Process-map item (emerging_pressures): Tighter scrutiny of personalised advertising, cookie deprecation, cross-device tracking and children’s data use
  • Process-map item (emerging_pressures): Rising demand for verified provenance of news, documentary footage and user-generated material amid deepfake and misinformation risks
  • Process-map item (emerging_pressures): Online safety and age-assurance duties affecting social video, user comments, live chat and interactive entertainment features

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

  • Business partners
  • Customers / end-users

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

  • Social
  • Business-model dependent
  • Entity-specific validation required
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Management of community disruption, public realm amenity, safety interfaces and local permissions for filming, experiential activations and outdoor advertising installations.

How it shows up in this industry

Experiential marketing, sampling campaigns, pop-up installations, roadshows, launches, filming, photography, stunts, building wraps, digital out-of-home screens and transit advertising can require location permits, temporary structures, road or pavement occupation, traffic management, contractors and on-site event staff. These activities can affect residents, retailers, transport users and public-space users around shoots, events and advertising sites.

Why it may be material

This issue is material for agencies with substantial production, experiential, sampling or out-of-home work, but less material for purely digital or strategy-led agencies. Poor local planning can lead to complaints, permit delays, event cancellations, higher insurance costs and client reputational damage.

Impact pathway

  1. Potential effects may reach affected communities.
  2. Potential effects may reach workers.
  3. Potential effects may reach contractors.
  4. Potential effects may reach emergency responders.
  5. Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users.
  6. The source places the pathway in Own operations, Upstream, Downstream.

Financial pathway

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

Questions to test

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

Evidence to collect

  • Community engagement, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Emergency-response plans, incident logs and responder feedback
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Creative studios for photography, filming, audio recording, editing, motion graphics and post-production
  • Process-map item (assets): Customer relationship management, data management and customer data platforms used for segmentation, consent records and audience activation
  • Process-map item (assets): Event equipment, demonstration stands, signage, sampling kits, pop-up retail structures and exhibition materials
  • Process-map item (customers): Public sector bodies, charities and non-governmental organisations commissioning public information, fundraising and behaviour-change campaigns
  • Process-map item (customers): Small and medium-sized enterprises purchasing local search, social media, design and lead-generation services

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
  • Customers / end-users

Users of the information

  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

  • Social
  • Emerging issue
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Controls over behavioural targeting, conversion design and algorithmic personalisation that may manipulate, exploit or exclude consumers and citizens.

How it shows up in this industry

Agencies use audience segmentation, lookalike modelling, retargeting, personalisation, bid optimisation, frequency capping, landing pages and conversion funnels across search, social, connected television, retail media and lead-generation channels. These choices can affect access to adverts for jobs, credit, housing, healthcare, travel, financial services and other offers where targeting or exclusion criteria shape who receives information.

Why it may be material

Regulatory and litigation attention is increasing around dark patterns, manipulative personalisation, discriminatory audience exclusion and biometric or inferred-sensitive targeting. The issue is material where agencies design audience rules or conversion journeys for regulated or vulnerability-sensitive sectors, with impacts on autonomy, equality and access to information.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • 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
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Customer relationship management, data management and customer data platforms used for segmentation, consent records and audience activation
  • Process-map item (customers): Media owners and platform operators using agencies for trade marketing, sponsorship sales and audience growth
  • Process-map item (customers): Small and medium-sized enterprises purchasing local search, social media, design and lead-generation services
  • Process-map item (emerging_pressures): Deprecation of third-party cookies and mobile advertising identifiers, shifting spend towards first-party data, clean rooms and contextual targeting
  • Process-map item (emerging_pressures): Litigation and regulatory action over dark patterns, manipulative personalisation, biometric data use and discriminatory audience exclusion

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Business partners
  • Customers / end-users

Users of the information

  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Governance of subscriber, viewer and user data for personalisation, targeting, measurement, billing and advertising, including consent, children’s data and third-party advertising technology controls.

How it shows up in this industry

Streaming platforms, mobile applications, recommendation engines, subscriber management systems, advertising technology stacks and audience databases process viewing histories, consent records, segmentation models and campaign performance data. UK GDPR, the Data Protection Act 2018, EU GDPR and ePrivacy rules shape how media companies use personalised advertising, children’s data and cross-device tracking.

Why it may be material

Audience data is central to subscription retention, recommendation performance, advertising inventory and campaign reporting. Weak privacy governance can lead to fines, claims, consent re-engineering costs, lower advertising yield, loss of advertiser confidence and subscriber churn.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Consumer outcome, complaint and product-impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • 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): Streaming platforms, mobile applications, recommendation engines, subscriber management systems and advertising technology stacks
  • Process-map item (assets): Audience databases, viewing histories, consent records, segmentation models and campaign performance data
  • Process-map item (customers): Free-to-air viewers, radio listeners and users of advertiser-funded digital media
  • Process-map item (customers): Advertisers, media agencies, sponsorship buyers and branded content partners
  • Process-map item (customers): Retailers and consumers buying physical media, merchandise, soundtracks and franchise products

It may be less material when…

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

Affected stakeholders

  • Business partners
  • Customers / end-users

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Controls over advertisement placement, media quality, fraud detection, brand suitability, harmful content adjacency and accuracy of campaign performance reporting.

How it shows up in this industry

Media planning, buying, ad trafficking, optimisation, verification and reconciliation occur across search, social, video, podcasts, connected television, retail media, programmatic out-of-home, publisher networks and influencer activity. Agencies rely on platforms, publishers, ad exchanges, verification vendors and measurement partners to prevent adverts from funding or appearing beside extremist, hateful, illegal, pirated, synthetic or misinformation content and to avoid inflated impressions, clicks, followers or conversions.

Why it may be material

Automated buying and complex measurement chains can waste client spend and amplify harmful content if suitability, fraud and reporting controls fail. Agencies face clawbacks, mandate loss, professional liability claims and reputational damage when brand safety, invalid traffic or measurement integrity failures are material.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on consumers?
  • What evidence shows that customer demand is changing?

Evidence to collect

  • Consumer outcome, complaint and product-impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Community engagement, grievance and impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Insurance coverage, premium, exclusion and claims records
  • Process-map item (assets): Agency offices, client meeting suites and hybrid-working infrastructure in major media markets
  • Process-map item (assets): Digital asset management systems holding copy, artwork, brand guidelines, footage, music licences and usage rights
  • Process-map item (assets): Ad servers, demand-side platform seats, campaign management tools, tagging systems and analytics dashboards
  • Process-map item (assets): Proprietary planning models, brand strategy frameworks, econometric models and attribution methodologies
  • Process-map item (assets): Client contracts, retainer agreements, media buying mandates and preferred supplier relationships

It may be less material when…

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

Affected stakeholders

  • Business partners
  • Customers / end-users

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Governance of intellectual property acquisition, clearance, rights windows, residuals, royalty obligations and licence metadata across production, distribution and catalogue exploitation.

How it shows up in this industry

Media companies monetise scripts, formats, book options, music, archive footage, sports rights, images, likenesses, soundtracks, merchandise rights and international distribution windows. Rights acquisition, legal clearance, metadata tagging, digital asset archiving, rights-window management, royalty accounting and residuals administration are central to catalogue and franchise value.

Why it may be material

Rights failures can block distribution, reduce catalogue asset values, create impairment charges, trigger litigation and delay monetisation across streaming, theatrical, broadcast, airline, hotel and international sales windows. Accurate royalty and residual accounting also affects liabilities and relationships with rights holders and talent.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence shows current or anticipated financial effects on the organisation?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • 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 litigation or claims could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Downstream-user outcome, complaint and product-use evidence
  • 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
  • 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): Content libraries, formats, scripts, music catalogues, character rights and franchise intellectual property
  • Process-map item (assets): Audience databases, viewing histories, consent records, segmentation models and campaign performance data
  • Process-map item (customers): Free-to-air viewers, radio listeners and users of advertiser-funded digital media
  • Process-map item (customers): Advertisers, media agencies, sponsorship buyers and branded content partners
  • Process-map item (customers): Retailers and consumers buying physical media, merchandise, soundtracks and franchise products

It may be less material when…

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

Affected stakeholders

  • Business partners
  • Customers / end-users
  • Suppliers

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

  • Governance
  • Industry baseline
  • Strong industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Protection of unreleased content, scripts, masters, subscriber databases, production files, live broadcast systems, playout infrastructure and streaming platforms against cyber intrusion, extortion, leakage and service disruption.

How it shows up in this industry

Media operations rely on editing suites, colour grading rooms, dubbing studios, visual effects render farms, digital asset management systems, cloud workspaces, encrypted file transfer, subscriber databases, advertising stacks, playout centres, uplink facilities, streaming encoders and live feeds. Unreleased films, scripts, celebrity data, audience records and live broadcast systems have high extortion and interruption value.

Why it may be material

A cyber incident can leak unreleased content, interrupt live news or sport, expose subscriber or talent data, trigger forensic and insurance costs, and destroy release-window economics. Cyber controls therefore protect revenue, privacy, content libraries, insurance access and partner confidence.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Consumer outcome, complaint and product-impact records
  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Downstream-user outcome, complaint and product-use evidence
  • Community engagement, grievance and impact records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • 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): Camera, lighting, grip, audio, drone and outside broadcast equipment fleets
  • Process-map item (assets): Editing suites, colour grading rooms, dubbing studios, visual effects render farms and digital asset management systems
  • Process-map item (assets): Broadcast playout centres, master control rooms, uplink facilities and transmission equipment
  • Process-map item (assets): Streaming platforms, mobile applications, recommendation engines, subscriber management systems and advertising technology stacks
  • Process-map item (assets): Content libraries, formats, scripts, music catalogues, character rights and franchise intellectual property

It may be less material when…

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

Affected stakeholders

  • Business partners
  • Customers / end-users
  • Employees

Users of the information

  • Board / management
  • Investors / creditors
  • Media
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Governance of ethical conduct, internal controls, whistleblowing and compliance with broadcasting, online safety, advertising, classification, data protection, copyright and market-access requirements in media operations.

How it shows up in this industry

Media companies operate under broadcasting licences, the Ofcom Broadcasting Code, UK Online Safety Act 2023, BBFC classification, ASA CAP and BCAP Codes, audiovisual media rules, copyright law, UK GDPR and other market-access requirements. Commissioning, advertising sales, editorial review, rights acquisition, age classification, platform operations and international distribution all require documented controls and ethical conduct.

Why it may be material

Compliance failures can lead to fines, licence conditions, content takedowns, service restrictions, litigation, lost distribution rights and reputational damage. Strong internal controls and whistleblowing channels reduce misconduct in commissioning, advertising, rights management, production permits and market access decisions.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which 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

  • Consumer outcome, complaint and product-impact records
  • Workforce, health and safety, engagement and grievance records
  • Community engagement, grievance and impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • 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): Streaming platforms, mobile applications, recommendation engines, subscriber management systems and advertising technology stacks
  • Process-map item (assets): Content libraries, formats, scripts, music catalogues, character rights and franchise intellectual property
  • Process-map item (customers): Free-to-air viewers, radio listeners and users of advertiser-funded digital media
  • Process-map item (customers): Advertisers, media agencies, sponsorship buyers and branded content partners
  • Process-map item (customers): Retailers and consumers buying physical media, merchandise, soundtracks and franchise products

It may be less material when…

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

Affected stakeholders

  • Business partners
  • Contractors
  • Customers / end-users
  • Employees

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Governance of personal data collection, consent, profiling, audience activation, data sharing and campaign measurement in advertising operations.

How it shows up in this industry

Advertising and marketing agencies use customer data platforms, ad servers, demand-side platform seats, pixels, tagging systems, analytics dashboards, consent records, data clean rooms, publisher data and platform audience segments to plan, personalise, retarget and measure campaigns. Third-party cookie and mobile identifier depreciation is shifting execution towards first-party data, contextual targeting and platform-controlled measurement under UK GDPR, EU GDPR, PECR, the ePrivacy Directive and ad technology consent frameworks.

Why it may be material

Audience activation, attribution and retargeting are central to many agency revenue models. Weak consent, excessive profiling, unlawful data sharing or poor transfer controls can create direct privacy intrusion for data subjects and lead to enforcement costs, campaign suspension, client departures and higher cyber or media liability insurance costs.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Consumer outcome, complaint and product-impact records
  • Downstream-user outcome, complaint and product-use evidence
  • 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): Customer relationship management, data management and customer data platforms used for segmentation, consent records and audience activation
  • Process-map item (customers): Media owners and platform operators using agencies for trade marketing, sponsorship sales and audience growth
  • Process-map item (emerging_pressures): Deprecation of third-party cookies and mobile advertising identifiers, shifting spend towards first-party data, clean rooms and contextual targeting
  • Process-map item (emerging_pressures): Generative AI adoption in copy, imagery, video and media optimisation, creating new risks around copyright, consent, authenticity and labour displacement
  • Process-map item (emerging_pressures): Growth of retail media networks, connected television and programmatic out-of-home advertising, increasing data-sharing and measurement complexity

It may be less material when…

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

Affected stakeholders

  • Business partners
  • Customers / end-users

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Governance of advertising claims and substantiation to avoid misleading, exaggerated, covertly qualified or poorly evidenced marketing communications.

How it shows up in this industry

Agencies create copy, artwork, broadcast scripts, product pages, search adverts, social posts, point-of-sale materials, sustainability imagery and disease-awareness communications from client briefs, substantiation files and legal clearances. Campaigns may involve carbon-neutral, recyclability, price, performance, health, financial product or regulated category claims under advertising codes, consumer protection rules, competition authority guidance and environmental labelling standards.

Why it may be material

Misleading claims, hidden qualifications, unsubstantiated sustainability messages and weak regulated-category review can shape consumer choices and public understanding while creating rulings, litigation, corrective advertising costs, client claims and loss of tender access. Agencies with robust evidence management and clearance workflows can protect revenue from healthcare, financial services, public sector and sustainability-sensitive clients.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • 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
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Biodiversity, habitat and ecosystem-impact evidence
  • 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
  • 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 (customers): Pharmaceutical, healthcare and life sciences companies requiring regulated promotional and disease-awareness communications
  • Process-map item (customers): Media owners and platform operators using agencies for trade marketing, sponsorship sales and audience growth
  • Process-map item (customers): Intermediaries such as marketing procurement consultants, pitch advisers, media auditors and in-house marketing departments
  • Process-map item (emerging_pressures): Deprecation of third-party cookies and mobile advertising identifiers, shifting spend towards first-party data, clean rooms and contextual targeting
  • Process-map item (emerging_pressures): Tighter scrutiny of green claims, carbon-neutral advertising and sustainability imagery by advertising regulators and competition authorities

It may be less material when…

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

Affected stakeholders

  • Business partners
  • Customers / end-users

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Governance of business ethics, anti-bribery, conflicts, pitch conduct, regulatory compliance controls and transparency in media buying and client procurement relationships.

How it shows up in this industry

Agencies negotiate retainers, project fees, media buying mandates, preferred supplier relationships, pitch processes, production budgets and platform or media owner terms for clients across consumer goods, financial services, healthcare, technology, public sector and political markets. Conflicts of interest, opaque rebates, inducements, procurement misconduct or weak compliance controls can undermine client trust and regulated-sector eligibility.

Why it may be material

Client trust and procurement access depend on clear conflicts management, transparent media buying economics and compliance with advertising, competition, anti-bribery and client confidentiality expectations. Failures can produce fee disputes, contract termination, investigations and exclusion from public sector or regulated-sector tenders.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence 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
  • 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): Agency offices, client meeting suites and hybrid-working infrastructure in major media markets
  • Process-map item (assets): Client contracts, retainer agreements, media buying mandates and preferred supplier relationships
  • Process-map item (assets): Influencer, creator, talent, production house and media owner networks
  • Process-map item (customers): Consumer goods, retail, automotive, travel, entertainment, financial services and technology brand owners buying campaigns to drive sales or brand preference
  • Process-map item (customers): Media owners and platform operators using agencies for trade marketing, sponsorship sales and audience growth

It may be less material when…

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

Affected stakeholders

  • Business partners
  • Customers / end-users

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Security governance for campaign data, creative assets, ad operations systems and data exchange interfaces used to deliver and measure advertising.

How it shows up in this industry

Agency workflows depend on cloud collaboration platforms, digital asset management systems, ad servers, customer relationship management systems, data management platforms, tagging systems and application programming interfaces that exchange bid requests, measurement events, creative files and invoices. Breaches can expose client launch plans, personal data, unpublished creative, music or image licences and campaign performance data, while outages can interrupt time-sensitive launches and media spend reconciliation.

Why it may be material

Agencies hold valuable client confidential information and personal data while working through many platform, publisher, verification, production and freelance interfaces. Weak controls can create incident response costs, client claims, campaign delays, insurance exclusions and exclusion from procurement frameworks requiring evidence of security governance.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which 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

  • Consumer outcome, complaint and product-impact records
  • Downstream-user outcome, complaint and product-use evidence
  • 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
  • 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): Agency offices, client meeting suites and hybrid-working infrastructure in major media markets
  • Process-map item (assets): Digital asset management systems holding copy, artwork, brand guidelines, footage, music licences and usage rights
  • Process-map item (assets): Ad servers, demand-side platform seats, campaign management tools, tagging systems and analytics dashboards
  • Process-map item (assets): Customer relationship management, data management and customer data platforms used for segmentation, consent records and audience activation
  • Process-map item (assets): Client contracts, retainer agreements, media buying mandates and preferred supplier relationships

It may be less material when…

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

Affected stakeholders

  • Business partners
  • Customers / end-users

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Due diligence and contractual governance for the third-party partners used to produce, distribute, verify and activate advertising campaigns.

How it shows up in this industry

Agency campaigns rely on production houses, casting agencies, photographers, directors, editors, printers, fulfilment houses, event build contractors, promotional merchandise suppliers, influencers, creators, media owners, platforms, verification vendors, accessibility specialists and data processors. These partners may handle personal data, creative rights, public events, labour-intensive shoots, time-sensitive product launches and client money, creating third-party governance exposure across campaign delivery.

Why it may be material

Complex partner networks can create labour, safety, rights, data, sanctions, payment and reputational failures that the agency may be expected to prevent or remediate. Responsible supplier governance is increasingly relevant in client procurement and can reduce production disruption, disputes and claims.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which 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 evidence shows that customer demand is changing?

Evidence to collect

  • Supplier workforce, audit, grievance and remediation records
  • Contractor working-condition, incident and engagement records
  • Consumer outcome, complaint and product-impact records
  • Community engagement, grievance and impact records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Agency offices, client meeting suites and hybrid-working infrastructure in major media markets
  • Process-map item (assets): Creative studios for photography, filming, audio recording, editing, motion graphics and post-production
  • Process-map item (assets): Ad servers, demand-side platform seats, campaign management tools, tagging systems and analytics dashboards
  • Process-map item (assets): Client contracts, retainer agreements, media buying mandates and preferred supplier relationships
  • Process-map item (assets): Influencer, creator, talent, production house and media owner networks

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

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

Users of the information

  • Board / management

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Due diligence and contractual governance for production partners, event contractors, agency labour, technical vendors, data and cloud providers, advertising technology partners and merchandise licensees in the media and entertainment value chain.

How it shows up in this industry

Media productions and live events rely on local production partners, location services, casting agencies, crew suppliers, security, ushers, catering, transport, equipment hire, pyrotechnic specialists, post-production vendors, cloud services, content delivery networks, ad-tech providers, app stores and merchandise licensees. These third parties can affect labour rights, safety, privacy, environmental practices, product safety and anti-bribery exposure across global production and distribution chains.

Why it may be material

Third-party failures can interrupt shoots, expose workers or audiences to harm, compromise audience data, breach commissioner requirements, create liability and damage franchise brands. Due diligence is particularly important for overseas production services, temporary event contractors, ad-tech vendors and licensed merchandise supply chains.

Impact pathway

  1. Potential effects may reach supply-chain workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach workers.
  4. Potential effects may reach consumers.
  5. Potential effects may reach affected communities.
  6. Potential effects may reach ecosystems.
  7. Affected stakeholder groups identified in the source include Business partners, Contractors, Customers / end-users, Suppliers, Value chain workers.
  8. The source places the pathway in Upstream, Own operations, Downstream, Cross value chain.

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which 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

  • Supplier workforce, audit, grievance and remediation records
  • Contractor working-condition, incident and engagement records
  • Workforce, health and safety, engagement and grievance records
  • Consumer outcome, complaint and product-impact records
  • Community engagement, grievance and impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • 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
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Sound stages, backlots, rehearsal rooms and location production bases
  • Process-map item (customers): Free-to-air viewers, radio listeners and users of advertiser-funded digital media
  • Process-map item (customers): Advertisers, media agencies, sponsorship buyers and branded content partners
  • Process-map item (customers): International distributors, format buyers, local production partners and airlines or hotels licensing entertainment packages
  • Process-map item (customers): Retailers and consumers buying physical media, merchandise, soundtracks and franchise products

It may be less material when…

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

Affected stakeholders

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

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Governance and transparency of lobbying, political contributions, trade association positions and regulator engagement on media, advertising, online safety, copyright, data, accessibility and market-access regulation.

How it shows up in this industry

Media and entertainment businesses engage with public policy on broadcasting codes, online safety, privacy and ePrivacy, copyright and collective licensing, advertising restrictions, age classification, spectrum, platform carriage, accessibility, foreign content rules and production incentives. Trade associations and industry coalitions can influence rules that directly shape audience protections, rights economics and market access.

Why it may be material

Policy positions can affect revenues from advertising, subscriptions, rights exploitation and international distribution, while misalignment between public commitments and lobbying can damage trust with regulators, audiences, investors and civil society. Transparent governance reduces the risk of perceived regulatory capture or opposition to audience protections.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which 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
  • 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
  • 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 (customers): Free-to-air viewers, radio listeners and users of advertiser-funded digital media
  • Process-map item (customers): Advertisers, media agencies, sponsorship buyers and branded content partners
  • Process-map item (customers): Retailers and consumers buying physical media, merchandise, soundtracks and franchise products
  • Process-map item (external_impacts): Noise, litter, traffic and public safety pressures around cinemas, arenas, festivals and fan gatherings
  • Process-map item (financial_channels): Subscription churn, account sharing controls, bundling strategies and platform carriage disputes affecting recurring revenue

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
  • Customers / end-users

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

  • Governance
  • Emerging issue
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of generative AI in creative production so that writers, performers, musicians, voice artists and rights holders have clear consent, credit, remuneration and reuse protections when their work, likeness or voice is replicated or transformed.

How it shows up in this industry

Media and entertainment companies are using generative AI in writers’ rooms, script development, dubbing, voice cloning, visual effects, animation and synthetic performers. These workflows interact with talent contracts, image and likeness rights, music rights, residual administration, content libraries and international distribution windows.

Why it may be material

AI can change the economics and autonomy of performer, writer, voice artist and composer work while creating rights-clearance exposure in catalogues, localisation workflows and future franchise exploitation. Clear consent and remuneration controls can protect talent relationships and avoid contested AI-derived assets.

Impact pathway

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

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  5. The topic may affect 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

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Downstream-user outcome, complaint and product-use evidence
  • Consumer outcome, complaint and product-impact records
  • 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
  • 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): Content libraries, formats, scripts, music catalogues, character rights and franchise intellectual property
  • Process-map item (assets): Audience databases, viewing histories, consent records, segmentation models and campaign performance data
  • Process-map item (customers): Free-to-air viewers, radio listeners and users of advertiser-funded digital media
  • Process-map item (customers): Advertisers, media agencies, sponsorship buyers and branded content partners
  • Process-map item (customers): Retailers and consumers buying physical media, merchandise, soundtracks and franchise products

It may be less material when…

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

Affected stakeholders

  • Contractors
  • Customers / end-users
  • Employees
  • Trade unions

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

  • Governance
  • Emerging issue
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of AI-assisted creative production, intellectual property clearance, consent for likeness and voice, usage rights, provenance, disclosure, human review and workforce transition across advertising assets.

How it shows up in this industry

Creative concept development, copywriting, art direction, filming, photography, editing, localisation, motion graphics, audio production and media optimisation increasingly use generative AI alongside photographers, directors, musicians, writers, models, voice artists, editors, animators and rights holders. Agencies manage digital asset libraries, brand guidelines, music licences, footage, fonts and usage terms across markets, so unclear AI provenance or unauthorised reuse can contaminate campaign assets at scale.

Why it may be material

Generative AI adoption creates material exposure because agencies trade on creative originality, rights clearance and client trust. Weak controls can cause unauthorised likeness use, copyright infringement, unlabelled synthetic assets, devaluation of creative labour, client indemnity claims and insurance exclusions.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach supply-chain workers.
  4. Potential effects may reach downstream users.
  5. Potential effects may reach consumers.
  6. Affected stakeholder groups identified in the source include Contractors, Customers / end-users, Employees, Suppliers, Value chain workers.
  7. The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

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

Questions to test

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

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Supplier workforce, audit, grievance and remediation 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
  • 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): Agency offices, client meeting suites and hybrid-working infrastructure in major media markets
  • Process-map item (assets): Creative studios for photography, filming, audio recording, editing, motion graphics and post-production
  • Process-map item (assets): Digital asset management systems holding copy, artwork, brand guidelines, footage, music licences and usage rights
  • Process-map item (assets): Customer relationship management, data management and customer data platforms used for segmentation, consent records and audience activation
  • Process-map item (assets): Client contracts, retainer agreements, media buying mandates and preferred supplier relationships

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

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

Users of the information

  • Board / management
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

  • Governance
  • Optional / niche
  • Entity-specific validation required
  • Impact materiality

Workcard generated from the catalogue

What this topic covers

Impacts on citizens and communities from political, election, issue and lobbying communications where sponsorship, targeting, synthetic media, claims or misinformation influence public debate and democratic decision-making.

How it shows up in this industry

Advertising and marketing agencies may serve political parties, candidates, trade associations, advocacy groups, public sector bodies, charities and non-governmental organisations. Outputs can include issue advertising, election communications, social media campaigns, connected television adverts, search ads, direct mail and targeted digital persuasion that influence public debate and democratic decision-making.

Why it may be material

Materiality depends on whether an agency accepts political, election or advocacy briefs. Where it does, opaque sponsorship, microtargeting, misinformation or synthetic media can affect citizens' ability to understand who is seeking to influence them and can create platform, regulatory, staff and client controversy.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence shows actual or potential impacts on people or the environment?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses 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
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Ad servers, demand-side platform seats, campaign management tools, tagging systems and analytics dashboards
  • Process-map item (customers): Public sector bodies, charities and non-governmental organisations commissioning public information, fundraising and behaviour-change campaigns
  • Process-map item (customers): Political parties, candidates, trade associations and advocacy groups commissioning election, issue or lobbying communications
  • Process-map item (emerging_pressures): Deprecation of third-party cookies and mobile advertising identifiers, shifting spend towards first-party data, clean rooms and contextual targeting
  • Process-map item (emerging_pressures): Tighter scrutiny of green claims, carbon-neutral advertising and sustainability imagery by advertising regulators and competition authorities

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Customers / end-users

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

  • Governance
  • Optional / niche
  • Entity-specific validation required
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Governance and transparency of the agency's own public policy engagement, lobbying, trade association activity and political contributions related to advertising and media regulation.

How it shows up in this industry

Advertising and marketing groups and trade bodies may engage with policy debates on privacy rules, cookie consent, platform transparency, political advertising, children's advertising, high fat, salt and sugar food restrictions, gambling and alcohol marketing, green claims and online safety. These positions can affect the regulatory environment in which agencies design, target and place campaigns.

Why it may be material

The issue is most material for larger agency networks, holding companies and firms active in trade associations or regulatory consultations. Misalignment between public commitments and lobbying positions can create reputational, client and investor scrutiny, particularly where advocacy seeks to shape consumer protection, privacy or sustainability advertising rules.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on 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
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (customers): Public sector bodies, charities and non-governmental organisations commissioning public information, fundraising and behaviour-change campaigns
  • Process-map item (customers): Political parties, candidates, trade associations and advocacy groups commissioning election, issue or lobbying communications
  • Process-map item (customers): Media owners and platform operators using agencies for trade marketing, sponsorship sales and audience growth
  • Process-map item (emerging_pressures): Deprecation of third-party cookies and mobile advertising identifiers, shifting spend towards first-party data, clean rooms and contextual targeting
  • Process-map item (emerging_pressures): Tighter scrutiny of green claims, carbon-neutral advertising and sustainability imagery by advertising regulators and competition authorities

It may be less material when…

  • Entity-specific evidence does not show meaningful scale, exposure or effects.
  • The optional or niche activity linked to the topic is not present.

Affected stakeholders

  • Customers / end-users

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

An initial screening — not a materiality assessment

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

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

Candidate topics come from the LRA materiality topic catalogue (33 topics for this industry that passed quality checks), aligned to GRI sector numbering and the SASB SICS classification.

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

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

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

Initial screening summary

Media

Organisation profile

    Include for further assessment

      More evidence required

        Provisionally lower priority

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

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

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