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Materiality Navigator·Mining — Coal

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.

Excavators working on the benches of an open-cast coal mine.
Step 1 Choose the business model you are screening

Candidate topics — Mining — Coal

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

Workcard generated from the catalogue

What this topic covers

Air quality impacts from coal dust, particulate matter, blasting fumes and other non-greenhouse gas emissions generated by mine extraction, processing, stockpiling and transport interfaces.

How it shows up in this industry

Coal is drilled, blasted, ripped, loaded, hauled, crushed, screened, washed, stockpiled and loaded to trains or barges. These activities generate coal dust, respirable particulate matter, blasting fumes, nitrogen oxides and diesel particulate matter, while rail corridors and port handling can extend dust deposition beyond the mine boundary.

Why it may be material

Dust and blasting emissions are visible, directly affect nearby residents, workers, contractors and surrounding vegetation, and are increasingly observable through fixed monitoring, drones and public reporting. Poor air quality control can trigger enforcement, operating restrictions, nuisance claims and 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 ecosystems.
  5. Potential effects may reach the atmosphere.
  6. Potential effects may reach water bodies.
  7. Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees.
  8. The source places the pathway in Own operations, 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 reputation, licences to operate, intellectual property or other intangible value.
  5. The topic may affect demand, pricing, market access or product and service revenue.

Questions to test

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

Evidence to collect

  • Community engagement, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Water withdrawal, discharge, quality and catchment-impact records
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Process-map item (assets): Coal handling and preparation plants with crushers, screens, dense medium cyclones, spirals and filter presses
  • Process-map item (customers): Coal-fired power generators buying thermal coal under long-term supply contracts or spot cargoes
  • Process-map item (customers): Steelmakers and coke oven operators buying metallurgical coal, pulverised coal injection coal and semi-soft coking coal
  • Process-map item (customers): Cement, lime, brick, alumina and industrial boiler operators using coal as a process fuel
  • Process-map item (customers): Coal traders, commodity houses and blending operators aggregating cargoes for export markets

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Contractors
  • Employees

Users of the information

  • Local authorities
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Management of methane and operational greenhouse gas emissions from coal extraction, ventilation, handling, diesel fleets, electricity use, explosives and methane drainage systems.

How it shows up in this industry

Underground longwall panels, bord-and-pillar workings, methane drainage boreholes, ventilation fans, gas monitoring systems, run-of-mine pads and product stockpiles can release methane. Open-cut equipment, pumps, conveyors, preparation plants and explosives also create carbon dioxide and other emissions through diesel use, purchased electricity and blasting.

Why it may be material

Methane has high near-term climate forcing and site-level measurement is becoming more visible through continuous monitoring, drones and satellites. Abatement through drainage, flaring, gas engines or ventilation air controls can require material capital and operating expenditure, while unmanaged emissions affect approvals, finance and insurance.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Workforce, health and safety, engagement and grievance records
  • Emergency-response plans, incident logs and responder feedback
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Coal handling and preparation plants with crushers, screens, dense medium cyclones, spirals and filter presses
  • Process-map item (assets): Run-of-mine pads, product stockpiles, reclaim tunnels, stackers and train load-out facilities
  • Process-map item (assets): Mine ventilation fans, methane drainage boreholes, gas monitoring systems and emergency refuge chambers
  • Process-map item (assets): Geological models, reserve statements, mine planning software, dispatch systems, permits and community access agreements
  • Process-map item (customers): Coal-fired power generators buying thermal coal under long-term supply contracts or spot cargoes

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Contractors
  • Employees

Users of the information

  • Board / management
  • Investors / creditors
  • 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

Lifecycle responsibility for non-climate downstream impacts of coal products, including coal quality variability, sulphur, ash, trace elements, combustible dust, self-heating and the long-term containment of combustion residues by customers.

How it shows up in this industry

Coal operations sell thermal coal, metallurgical coal, pulverised coal injection coal and lower-grade blends based on calorific value, ash, moisture, volatile matter, sulphur and coking properties. Combustion and coking can concentrate mercury, arsenic, selenium, lead and other elements in fly ash, bottom ash and flue gas residues, while high-sulphur or variable-quality coal can increase acid gas controls and customer operating problems.

Why it may be material

Quality variability drives price discounts, rejected cargoes, contract penalties, demurrage, customer outage claims and loss of repeat business. Tightening downstream air-emission and ash-management requirements can reduce market access for higher sulphur, high ash or high trace-element products.

Impact pathway

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

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may 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.
  6. The topic may affect access to finance, funding terms or the cost of capital.

Questions to test

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

Evidence to collect

  • Downstream-user outcome, complaint and product-use evidence
  • Consumer outcome, complaint and product-impact records
  • Community engagement, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • 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
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Process-map item (assets): Coal handling and preparation plants with crushers, screens, dense medium cyclones, spirals and filter presses
  • Process-map item (assets): Run-of-mine pads, product stockpiles, reclaim tunnels, stackers and train load-out facilities
  • Process-map item (customers): Coal-fired power generators buying thermal coal under long-term supply contracts or spot cargoes
  • Process-map item (customers): Steelmakers and coke oven operators buying metallurgical coal, pulverised coal injection coal and semi-soft coking coal
  • Process-map item (customers): Cement, lime, brick, alumina and industrial boiler operators using coal as a process fuel

It may be less material when…

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

Affected stakeholders

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

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

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

Exposure of coal reserves, mine lives, supply contracts and infrastructure to decarbonisation policies, customer technology shifts and the climate impacts of sold coal use.

How it shows up in this industry

Coal operations sell thermal coal to power generators and industrial heat users, and metallurgical coal or pulverised coal injection coal to steelmakers. Mine plans, reserve statements, rail slots, export terminal access and long-term supply contracts are exposed to coal plant retirement schedules, restrictions on unabated coal generation, carbon border measures, low-carbon steel procurement, renewables, battery storage and hydrogen-based steelmaking.

Why it may be material

Coal demand transition affects revenue, reserve conversion, asset life, customer offtake, project finance, insurance and asset valuation. The end use of sold coal is also the largest climate impact associated with the product, creating exposure to climate attribution claims, customer procurement changes and investor exclusions.

Impact pathway

  1. Potential effects may reach the atmosphere.
  2. Potential effects may reach future generations.
  3. Potential effects may reach downstream users.
  4. Potential effects may reach affected communities.
  5. Potential effects may reach workers.
  6. Affected stakeholder groups identified in the source include Affected communities, Customers / end-users, Employees, Trade unions.
  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 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 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 products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on the atmosphere?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Downstream-user outcome, complaint and product-use evidence
  • Community engagement, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Coal handling and preparation plants with crushers, screens, dense medium cyclones, spirals and filter presses
  • Process-map item (assets): Run-of-mine pads, product stockpiles, reclaim tunnels, stackers and train load-out facilities
  • Process-map item (customers): Coal-fired power generators buying thermal coal under long-term supply contracts or spot cargoes
  • Process-map item (customers): Steelmakers and coke oven operators buying metallurgical coal, pulverised coal injection coal and semi-soft coking coal
  • Process-map item (customers): Cement, lime, brick, alumina and industrial boiler operators using coal as a process fuel

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
  • 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.

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

Workcard generated from the catalogue

What this topic covers

Management of land clearance, overburden and spoil placement, subsidence, soil profile loss, habitat fragmentation and progressive rehabilitation across coal leases.

How it shows up in this industry

Open-cut coal mining clears vegetation, strips topsoil, removes overburden and creates highwalls, benches and spoil dumps. Underground longwall extraction can cause subsidence, cracking and hydrological change above panels. Closure and progressive rehabilitation require landform reshaping, revegetation, monitoring and evidence that disturbed land can return to safe and stable uses.

Why it may be material

Rehabilitation performance affects bonds, licence renewal, reserve access, closure cost and public acceptance. Underperformance can raise provisions, delay approvals and leave communities and ecosystems with unstable landforms or poor ecological recovery.

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 Indigenous peoples.
  6. Potential effects may reach future generations.
  7. Affected stakeholder groups identified in the source include Affected communities, Suppliers.
  8. The source places the pathway in Own operations.

Financial pathway

  1. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  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 access to finance, funding terms or the cost of capital.
  6. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

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

Evidence to collect

  • 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
  • Indigenous engagement, consent, grievance and impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Capital plans, asset adaptation budgets and investment approvals
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Run-of-mine pads, product stockpiles, reclaim tunnels, stackers and train load-out facilities
  • Process-map item (assets): Mine ventilation fans, methane drainage boreholes, gas monitoring systems and emergency refuge chambers
  • Process-map item (assets): Geological models, reserve statements, mine planning software, dispatch systems, permits and community access agreements
  • Process-map item (emerging_pressures): Satellite, drone and continuous monitoring making fugitive methane, dust plumes, land disturbance and water releases more visible
  • Process-map item (emerging_pressures): Legal claims over climate attribution, mine approvals, cultural heritage protection and historical contamination

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Suppliers

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Management of coal mine water impacts across dewatering, washing, tailings water, discharge, acid drainage, groundwater drawdown and post-closure treatment.

How it shows up in this industry

Coal operations dewater pits and underground workings, intercept groundwater, pump mine-affected water between pits, dams and treatment plants, use process water in dense medium separation and flotation, and discharge treated streams under licence limits. Exposed sulphide-bearing strata, rejects and waste rock can generate acidity, salts and metals requiring long-term treatment.

Why it may be material

Water treatment, pumping and storage are recurring costs and can become long-lived closure obligations. Discharge exceedances, groundwater drawdown or acid drainage can cause enforcement, approval delays, litigation, community opposition and higher financial assurance requirements.

Impact pathway

  1. Potential effects may reach water bodies.
  2. Potential effects may reach soil and groundwater.
  3. Potential effects may reach ecosystems.
  4. Potential effects may reach affected communities.
  5. Potential effects may reach Indigenous peoples.
  6. Potential effects may reach future generations.
  7. Affected stakeholder groups identified in the source include Affected communities.
  8. The source places the pathway in Own operations, 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 insurance availability, coverage terms, premiums or claims.
  5. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  6. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

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

Evidence to collect

  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Community engagement, grievance and impact records
  • Indigenous engagement, consent, 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
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Run-of-mine pads, product stockpiles, reclaim tunnels, stackers and train load-out facilities
  • Process-map item (assets): Tailings cells, slurry impoundments, coarse reject dumps and water management dams
  • Process-map item (assets): Mine ventilation fans, methane drainage boreholes, gas monitoring systems and emergency refuge chambers
  • Process-map item (assets): Geological models, reserve statements, mine planning software, dispatch systems, permits and community access agreements
  • Process-map item (emerging_pressures): Satellite, drone and continuous monitoring making fugitive methane, dust plumes, land disturbance and water releases more visible

It may be less material when…

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

Affected stakeholders

  • Affected communities

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Resilience of coal mine assets, workers, water controls and transport links to physical climate hazards that can convert weather events into safety incidents, pollution releases or supply disruption.

How it shows up in this industry

Coal mines include deep open-cut pits, underground portals, ventilation systems, tailings cells, slurry impoundments, spoil dumps, water dams, stockpiles, train load-outs, heavy haul rail links and export port interfaces. Extreme rainfall can inundate pits and mobilise mine-affected water, while heat can compound underground ventilation demands and worker heat stress.

Why it may be material

Extreme weather can combine operational shutdowns with worker safety, pollution release, tailings stability and logistics impacts. Investors and insurers increasingly expect asset-level evidence that high-hazard mine infrastructure can withstand future flood, heat and storm conditions.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Capital plans, asset adaptation budgets and investment approvals
  • Operating-cost records and budgets linked to the topic
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Process-map item (assets): Underground longwall panels, bord-and-pillar workings, shafts, declines and drift entries
  • Process-map item (assets): Continuous miners, shearers, roof bolters, shuttle cars and underground conveyor systems
  • Process-map item (assets): Coal handling and preparation plants with crushers, screens, dense medium cyclones, spirals and filter presses
  • Process-map item (assets): Run-of-mine pads, product stockpiles, reclaim tunnels, stackers and train load-out facilities
  • Process-map item (assets): Mine ventilation fans, methane drainage boreholes, gas monitoring systems and emergency refuge chambers

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Contractors
  • Employees

Users of the information

  • Board / management
  • Investors / creditors
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Prevention, detection and emergency control of catastrophic coal mine and handling hazards, especially methane explosions, coal dust explosions, mine fires, spontaneous combustion and ventilation failure.

How it shows up in this industry

Underground longwall and bord-and-pillar coal workings require ventilation fans, gas monitoring, methane drainage boreholes, refuge chambers, emergency response systems and conveyor controls. Coal dust is combustible, methane can accumulate in workings and handling systems, and stockpiles can self-heat, smoulder or ignite.

Why it may be material

Explosion, fire and ventilation failures can cause multiple fatalities, mine closure orders, major litigation, insurance withdrawal and prolonged production loss. These controls are fundamental to safe underground coal mining and coal handling.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Emergency-response plans, incident logs and responder feedback
  • Community engagement, grievance and impact records
  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Water withdrawal, discharge, quality and catchment-impact records
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • 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): Underground longwall panels, bord-and-pillar workings, shafts, declines and drift entries
  • Process-map item (assets): Continuous miners, shearers, roof bolters, shuttle cars and underground conveyor systems
  • Process-map item (assets): Coal handling and preparation plants with crushers, screens, dense medium cyclones, spirals and filter presses
  • Process-map item (assets): Run-of-mine pads, product stockpiles, reclaim tunnels, stackers and train load-out facilities
  • Process-map item (assets): Mine ventilation fans, methane drainage boreholes, gas monitoring systems and emergency refuge chambers

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Contractors
  • Employees
  • 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

Protection of coal mine employees and contractors from occupational disease and injury during extraction, haulage, processing, maintenance and mine support activities.

How it shows up in this industry

Coal workers and contractors operate continuous miners, roof bolters, longwall shearers, draglines, shovels, dozers, haul trucks, conveyors, workshops and preparation plants. They encounter respirable coal dust, crystalline silica in coal-bearing strata, diesel particulate matter, heat, noise, highwalls, benches, underground ground support conditions and heavy mobile equipment interactions.

Why it may be material

Coal mining has severe acute injury hazards and chronic disease pathways. Serious incidents can halt production, trigger prosecution, increase compensation and insurance costs, and damage labour availability, while dust disease claims can create long-tail liabilities.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Emergency-response plans, incident logs and responder feedback
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Coal handling and preparation plants with crushers, screens, dense medium cyclones, spirals and filter presses
  • Process-map item (assets): Run-of-mine pads, product stockpiles, reclaim tunnels, stackers and train load-out facilities
  • Process-map item (assets): Mine ventilation fans, methane drainage boreholes, gas monitoring systems and emergency refuge chambers
  • Process-map item (assets): Geological models, reserve statements, mine planning software, dispatch systems, permits and community access agreements
  • Process-map item (customers): Coal-fired power generators buying thermal coal under long-term supply contracts or spot cargoes

It may be less material when…

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

Affected stakeholders

  • Contractors
  • Employees
  • Trade unions

Users of the information

  • Board / management
  • 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.

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

Workcard generated from the catalogue

What this topic covers

Integrity, containment and emergency management of coal tailings cells, slurry impoundments, water management dams, coarse reject dumps, filter cake storage and overburden spoil dumps.

How it shows up in this industry

Coal preparation plants generate fine coal tailings, slurry, filter cake and coarse rejects from crushing, screening, dense medium separation, flotation and dewatering. These streams are pumped to tailings cells and slurry impoundments or filtered for dry stacking, while coarse rejects and overburden spoil are placed in dumps that can fail, erode or leach contaminants.

Why it may be material

Facility failure can cause fatalities, environmental damage, production stoppage, litigation, insurance withdrawal and emergency response costs. Upgrades to impoundments, filtered tailings, drainage and monitoring systems can be material capital items, especially where global tailings expectations apply.

Impact pathway

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

Financial pathway

  1. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  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 access to finance, funding terms or the cost of capital.
  6. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  7. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

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

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Water withdrawal, discharge, quality and catchment-impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Soil and groundwater monitoring, incident and remediation records
  • Capital plans, asset adaptation budgets and investment approvals
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • 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): Open-cut pits, highwalls, benches and overburden spoil dumps
  • Process-map item (assets): Coal handling and preparation plants with crushers, screens, dense medium cyclones, spirals and filter presses
  • Process-map item (assets): Run-of-mine pads, product stockpiles, reclaim tunnels, stackers and train load-out facilities
  • Process-map item (assets): Tailings cells, slurry impoundments, coarse reject dumps and water management dams
  • Process-map item (customers): Coal-fired power generators buying thermal coal under long-term supply contracts or spot cargoes

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Contractors
  • Employees

Users of the information

  • Board / management
  • Investors / creditors
  • Local authorities
  • Regulators

Standards to check

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

Local amenity and wellbeing impacts from coal mine blasting, haulage, rail movements, stockpiles, visual disturbance and the social pressures of coal-dependent regional development.

How it shows up in this industry

Coal mines schedule blasting, run haul trucks and light vehicle fleets, move product coal by heavy haul rail, manage stockpiles and operate train load-out facilities. Communities near pits, underground portals, rail corridors and ports can experience blasting vibration, noise, road traffic, visual impacts, housing pressure and disruption from boom-bust employment cycles.

Why it may be material

Amenity impacts can be material even where formal pollution limits are met. Unresolved grievances can affect mine expansions, blasting conditions, haulage routes, rail movements, licence renewal and public trust.

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.
  6. The source places the pathway in Own operations, Downstream.

Financial pathway

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

Questions to test

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

  • 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
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Provision, claim, penalty, remediation and contingent-liability records
  • Operating-cost records and budgets linked to the topic
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Process-map item (assets): Coal handling and preparation plants with crushers, screens, dense medium cyclones, spirals and filter presses
  • Process-map item (assets): Geological models, reserve statements, mine planning software, dispatch systems, permits and community access agreements
  • Process-map item (customers): Coal-fired power generators buying thermal coal under long-term supply contracts or spot cargoes
  • Process-map item (customers): Steelmakers and coke oven operators buying metallurgical coal, pulverised coal injection coal and semi-soft coking coal
  • Process-map item (customers): Cement, lime, brick, alumina and industrial boiler operators using coal as a process fuel

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

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Safety, emergency and environmental controls for coal logistics, explosives and detonator transport, fuel and reagent deliveries, stockpiles, rail corridors, port loading and seaborne bulk coal shipments.

How it shows up in this industry

Coal operations rely on controlled road transport and secure storage of explosives and detonators, diesel and reagent deliveries to remote stores, conveyor and truck haulage to preparation plants, train load-outs, heavy haul rail, barge or road transport to customers and seaborne bulk carriers. Coal stockpiles and cargoes require management of drainage, dust, methane, self-heating and stormwater segregation.

Why it may be material

Transport incidents, explosive security failures, stockpile fires and coal dust along rail or port corridors can create liabilities, shipment delays, demurrage, insurance claims and reputational damage. Compliance with dangerous goods and solid bulk cargo controls is essential for uninterrupted logistics and market access.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • 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): Coal handling and preparation plants with crushers, screens, dense medium cyclones, spirals and filter presses
  • Process-map item (customers): Coal-fired power generators buying thermal coal under long-term supply contracts or spot cargoes
  • Process-map item (customers): Steelmakers and coke oven operators buying metallurgical coal, pulverised coal injection coal and semi-soft coking coal
  • Process-map item (customers): Cement, lime, brick, alumina and industrial boiler operators using coal as a process fuel
  • Process-map item (customers): Coal traders, commodity houses and blending operators aggregating cargoes for export markets

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
  • Contractors
  • Customers / end-users
  • Employees

Users of the information

  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Respect for Indigenous peoples' rights, cultural heritage and customary land and water access where coal exploration, extraction, waste placement, subsidence or transport infrastructure intersect with traditional lands.

How it shows up in this industry

Coal deposits, rail corridors and port infrastructure can overlap traditional lands, culturally significant landscapes, waterways and customary access routes. Exploration drilling, vegetation clearing, topsoil stripping, blasting, spoil placement, subsidence and water drawdown can disturb sacred sites, cultural heritage places and land-based practices if land access and heritage controls are inadequate.

Why it may be material

Materiality is high where operations are located in jurisdictions with recognised Indigenous land rights or cultural heritage protection regimes. Poor consultation or heritage management can lead to injunctions, approval delays, financing constraints and irreversible cultural harm.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Indigenous engagement, consent, grievance and impact records
  • Community engagement, grievance and impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Provision, claim, penalty, remediation and contingent-liability records
  • 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
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Process-map item (assets): Geological models, reserve statements, mine planning software, dispatch systems, permits and community access agreements
  • Process-map item (emerging_pressures): Methane regulation moving from voluntary reporting towards measured, site-level abatement requirements and fees
  • Process-map item (emerging_pressures): Satellite, drone and continuous monitoring making fugitive methane, dust plumes, land disturbance and water releases more visible
  • Process-map item (emerging_pressures): Legal claims over climate attribution, mine approvals, cultural heritage protection and historical contamination
  • Process-map item (external_impacts): Land clearance, overburden placement, habitat fragmentation and loss of soil profiles across mine leases

It may be less material when…

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

Affected stakeholders

  • Affected communities

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Social impacts on workers, contractors, suppliers and coal-dependent communities from coal demand decline, mine closure, decarbonisation policy and restructuring of thermal and metallurgical coal markets.

How it shows up in this industry

Coal mines employ underground crews, open-cut operators, maintenance workers, contractors, mine rescue services and rail-linked labour in regions often dependent on a small number of pits, preparation plants and export corridors. Coal plant retirements, restrictions on unabated generation, lender exclusions and low-carbon steel procurement can shorten mine life and concentrate employment impacts.

Why it may be material

Mine closures driven by policy, market decline or lender thresholds can outpace local labour market adjustment. The topic is especially material where coal operations dominate local employment, supplier income or public services.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Supplier workforce, audit, grievance and remediation records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • 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): Coal handling and preparation plants with crushers, screens, dense medium cyclones, spirals and filter presses
  • Process-map item (assets): Run-of-mine pads, product stockpiles, reclaim tunnels, stackers and train load-out facilities
  • Process-map item (assets): Mine ventilation fans, methane drainage boreholes, gas monitoring systems and emergency refuge chambers
  • Process-map item (assets): Geological models, reserve statements, mine planning software, dispatch systems, permits and community access agreements
  • Process-map item (customers): Coal-fired power generators buying thermal coal under long-term supply contracts or spot cargoes

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Contractors
  • Employees
  • Suppliers
  • Trade unions

Users of the information

  • Investors / creditors
  • Local authorities

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 coal extraction rights, permit and approval-condition compliance, royalty and government-payment transparency, anti-corruption controls, high-risk procurement integrity, beneficial ownership of coal assets and coal resource and reserve reporting integrity.

How it shows up in this industry

Coal operations rely on jurisdiction-specific exploration authorities, coal leases, extraction approvals, water discharge licences, blasting permissions, overburden and tailings approvals, rail-loop or haul-road access, port capacity arrangements and rehabilitation security. Governance scrutiny is heightened because royalties and severance-style payments are often linked to saleable tonnes, coal grade, calorific value, ash content or realised price, while reserve and resource statements affect asset valuation, impairment testing, financing and reserve conversion. Open-cut and underground coal assets also involve high-value procurement for explosives, diesel, draglines, longwall equipment, coal handling and preparation plants, rail services, port handling and rehabilitation works, creating corruption and conflict-of-interest exposure around approvals, inspections, contract awards and operational commitments.

Why it may be material

Weak controls over coal approvals, payments, permit conditions, procurement or reserve reporting can jeopardise extraction rights, delay production, trigger penalties and litigation, increase financing scrutiny and damage confidence in reported reserves. Licence renewal, royalty credibility, reserve conversion and asset valuation depend on transparent government-payment records, auditable approval-condition management and reliable coal resource and reserve governance.

Impact pathway

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

Financial pathway

  1. The topic may 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 access to finance, funding terms or the cost of capital.
  4. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  6. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  7. 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 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 affected communities?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Community engagement, grievance and impact records
  • Indigenous engagement, consent, grievance and impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Water withdrawal, discharge, quality and catchment-impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Capital plans, asset adaptation budgets and investment approvals
  • Operating-cost records and budgets linked to the topic
  • Process-map item (assets): Run-of-mine pads, product stockpiles, reclaim tunnels, stackers and train load-out facilities
  • Process-map item (assets): Mine ventilation fans, methane drainage boreholes, gas monitoring systems and emergency refuge chambers
  • Process-map item (assets): Geological models, reserve statements, mine planning software, dispatch systems, permits and community access agreements
  • Process-map item (emerging_pressures): Methane regulation moving from voluntary reporting towards measured, site-level abatement requirements and fees
  • Process-map item (emerging_pressures): Legal claims over climate attribution, mine approvals, cultural heritage protection and historical contamination

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

  • Affected communities
  • Business partners
  • Suppliers

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Governance of mine closure provisions, rehabilitation security and long-term post-closure obligations for coal assets.

How it shows up in this industry

Coal operations create open-cut pits, highwalls, overburden spoil dumps, underground subsidence zones, tailings cells, slurry impoundments, reject dumps and mine-affected water systems that require closure planning, landform reshaping, revegetation, monitoring and post-closure water treatment. Regulators are increasing scrutiny of underfunded rehabilitation liabilities and closure security.

Why it may be material

Closure costs can rise as regulators require stronger bonds, water treatment commitments and evidence that landforms will remain stable after production. Underfunded provisions shift costs to communities, governments and future generations and can constrain asset sales, refinancing and dividends.

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 future generations.
  6. Potential effects may reach Indigenous peoples.
  7. Affected stakeholder groups identified in the source include Affected communities.
  8. The source places the pathway in Own operations, Cross value chain.

Financial pathway

  1. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  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 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?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What is the scale, scope, likelihood and remediability of effects on 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
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Indigenous engagement, consent, grievance and impact records
  • Capital plans, asset adaptation budgets and investment approvals
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Coal handling and preparation plants with crushers, screens, dense medium cyclones, spirals and filter presses
  • Process-map item (assets): Run-of-mine pads, product stockpiles, reclaim tunnels, stackers and train load-out facilities
  • Process-map item (assets): Tailings cells, slurry impoundments, coarse reject dumps and water management dams
  • Process-map item (assets): Mine ventilation fans, methane drainage boreholes, gas monitoring systems and emergency refuge chambers
  • Process-map item (assets): Geological models, reserve statements, mine planning software, dispatch systems, permits and community access agreements

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Affected communities

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Governance and due diligence over coal mining suppliers and contractors performing high-risk services, including labour rights, safety competence, environmental capability, sanctions screening and corrective action.

How it shows up in this industry

Coal operations rely on contractors and suppliers for explosives security, drilling and blasting, heavy equipment maintenance, tyres, hydraulic hoses, ground support consumables, laboratory testing, waste handling, rehabilitation works, rail services, port services and mine rescue support. Poor third-party controls can translate into safety incidents, labour abuses, environmental failures or disrupted coal logistics.

Why it may be material

Contractors often perform high-risk tasks in pits, underground workings, workshops, transport routes and rehabilitation areas. Supplier failures can create fatalities, shipment disruption, permit breaches, modern slavery exposure, sanctions concerns and reputational damage for the operator.

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Supplier workforce, audit, grievance and remediation records
  • Contractor working-condition, incident and engagement records
  • Workforce, health and safety, engagement and grievance records
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Soil and groundwater monitoring, incident and remediation records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Process-map item (assets): Coal handling and preparation plants with crushers, screens, dense medium cyclones, spirals and filter presses
  • Process-map item (customers): Coal-fired power generators buying thermal coal under long-term supply contracts or spot cargoes
  • Process-map item (customers): Steelmakers and coke oven operators buying metallurgical coal, pulverised coal injection coal and semi-soft coking coal
  • Process-map item (customers): Cement, lime, brick, alumina and industrial boiler operators using coal as a process fuel
  • Process-map item (customers): Coal traders, commodity houses and blending operators aggregating cargoes for export markets

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
  • 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 of coal-sector lobbying, political contributions, trade association alignment and public policy engagement on climate, methane, mine approvals, royalties, closure and regional transition.

How it shows up in this industry

Coal operators and industry bodies engage with governments on mine approvals, coal plant retirement schedules, restrictions on unabated generation, methane reporting or fees, closure bonds, royalties, export policy, energy security and steelmaking transition measures. Public policy positions can either support or delay decarbonisation, methane abatement and community transition outcomes.

Why it may be material

Coal is highly exposed to public policy decisions and is often represented through trade associations. Misalignment between corporate transition statements and lobbying on coal regulation can create investor concern, reputational damage, litigation exposure and loss of trust with communities and regulators.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Community engagement, grievance and impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Workforce, health and safety, engagement and grievance records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Provision, claim, penalty, remediation and contingent-liability records
  • Process-map item (assets): Coal handling and preparation plants with crushers, screens, dense medium cyclones, spirals and filter presses
  • Process-map item (customers): Coal-fired power generators buying thermal coal under long-term supply contracts or spot cargoes
  • Process-map item (customers): Steelmakers and coke oven operators buying metallurgical coal, pulverised coal injection coal and semi-soft coking coal
  • Process-map item (customers): Cement, lime, brick, alumina and industrial boiler operators using coal as a process fuel
  • Process-map item (customers): Coal traders, commodity houses and blending operators aggregating cargoes for export markets

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Business partners

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
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Governance and assurance of coal mine environmental data where remote sensing and continuous monitoring reveal methane, dust, water, land disturbance and rehabilitation performance.

How it shows up in this industry

Coal mines have large open-cut pits, spoil dumps, stockpiles, water dams, tailings cells, methane drainage infrastructure, rail load-outs and cleared landforms that can be monitored by satellite, drone, fixed sensors and public datasets. Fugitive methane, dust plumes, land disturbance and water releases are increasingly visible outside company-controlled reporting systems.

Why it may be material

External monitoring narrows the gap between company-reported data and observed impacts. Inconsistent reconciliation can turn operational exceedances into enforcement, litigation, greenwashing allegations, insurance concerns or financing scrutiny.

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 the atmosphere.
  5. Potential effects may reach soil and groundwater.
  6. Affected stakeholder groups identified in the source include Affected communities.
  7. The source places the pathway in Own operations, Downstream.

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • 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 technology changes could alter the topic's impacts or financial effects?

Evidence to collect

  • Community engagement, grievance and impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Water withdrawal, discharge, quality and catchment-impact records
  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Soil and groundwater monitoring, incident and remediation records
  • 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
  • Operating-cost records and budgets linked to the topic
  • Process-map item (assets): Continuous miners, shearers, roof bolters, shuttle cars and underground conveyor systems
  • Process-map item (assets): Coal handling and preparation plants with crushers, screens, dense medium cyclones, spirals and filter presses
  • Process-map item (assets): Run-of-mine pads, product stockpiles, reclaim tunnels, stackers and train load-out facilities
  • Process-map item (assets): Mine ventilation fans, methane drainage boreholes, gas monitoring systems and emergency refuge chambers
  • Process-map item (assets): Geological models, reserve statements, mine planning software, dispatch systems, permits and community access agreements

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

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 (19 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

Mining — Coal

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.