Materiality Navigator — Mining — Iron, Aluminum, Other Metals

Environment
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Prevention, detection, control and remediation of chronic or unintended contamination from sulphide ores, waste rock, tailings, leach residues, process chemicals, fuels and contaminated sediments.

How it shows up in this industry

Sulphide-bearing waste rock, tailings, exposed pit walls, low-grade stockpiles and heap leach residues can generate acid and metalliferous drainage. Integrated processing and site services also use fuels, acids, caustic soda, cyanide where applicable, flotation reagents, metal salts and solvent extraction chemicals that can contaminate land and water if containment fails.

Why it may be material

Acid drainage and contaminated seepage can persist for decades and create long-term treatment OPEX, remediation liabilities and restrictions on closure relinquishment. Unauthorised releases can affect downstream water users, ecosystems and Indigenous or rural communities, triggering enforcement, litigation and financing constraints.

Impact pathway

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

Financial pathway

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

Questions to test

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

Community engagement, grievance and impact records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Soil and groundwater monitoring, incident and remediation records
Long-term scenario, cumulative-impact and intergenerational analysis
Indigenous engagement, consent, grievance and impact records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Funding terms, lender or investor requirements and cost-of-capital analysis
Process-map item (assets): Geological models, mine plans, ore reserve databases, fleet management systems, plant control systems and environmental monitoring networks
Process-map item (assets): Explosives magazines, fuel farms, reagent storage tanks, workshops, laboratories and assay facilities
Process-map item (emerging_pressures): Customer demand for low-carbon aluminium, green steel raw materials and traceable battery metals with mine-level emissions data
Process-map item (external_impacts): Acid and metalliferous drainage from sulphide-bearing waste rock, tailings and pit walls affecting streams, groundwater and soils
Process-map item (external_impacts): Tailings dam failure risk causing sudden releases of slurry, contaminants and sediment into downstream valleys and waterways

It may be less material when…

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

Affected stakeholders

Affected communities

Users of the information

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

Standards to check

ESRS ESRS E2 Pollutionsearch disclosure cards
ESRS ESRS E3 Water and marine resourcessearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
GRI GRI 303 Water and Effluentssearch disclosure cards
GRI GRI 14 Mining Sector pollution-related disclosuressearch disclosure cards
SASB SASB Metals & Mining waste and hazardous materials management topics

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of land disturbance, habitat fragmentation, ecosystem sensitivity, avoidance hierarchy, biodiversity offsets and nature-related permitting across mine footprints, waste facilities, corridors and export infrastructure.

How it shows up in this industry

Exploration, vegetation clearing, topsoil stripping, overburden removal, open pits, underground portals, waste rock dumps, haul roads, rail corridors, slurry pipelines, ports and stockyards can transform large landscapes. Scrutiny is strongest for mines and corridors in forests, wetlands, savannahs, sensitive catchments, pastoral lands and culturally important areas.

Why it may be material

Biodiversity constraints can change pit design, dump location, haul roads, rail corridors and port approvals, adding avoidance, offset and monitoring CAPEX. Nature-related disclosure, no-net-loss expectations and legal challenges increasingly affect permitting, lender appetite and reserve access.

Impact pathway

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

Financial pathway

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

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
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
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): Open-pit and underground mines for iron ore, bauxite, copper, nickel, zinc, lead, precious and other non-ferrous metals
Process-map item (assets): Geological models, mine plans, ore reserve databases, fleet management systems, plant control systems and environmental monitoring networks
Process-map item (assets): Land access rights, mineral licences, community agreements, water entitlements and closure bonds
Process-map item (customers): Jewellery, electronics and investment markets for precious metals from integrated mining groups
Process-map item (emerging_pressures): Customer demand for low-carbon aluminium, green steel raw materials and traceable battery metals with mine-level emissions data

It may be less material when…

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

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

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

Standards to check

ESRS ESRS E4 Biodiversity and ecosystemssearch disclosure cards
GRI GRI 304 Biodiversitysearch disclosure cards
GRI GRI 14 Mining Sector land and biodiversity disclosuressearch disclosure cards
SASB Biodiversity Impacts

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Prevention, detection, disclosure and remediation of spills, leaks, contaminated stormwater, historical disposal areas and long-lived soil or groundwater contamination at steelmaking sites.

How it shows up in this industry

Long-lived steelworks often include historic coke oven by-product areas, benzol and tar handling, acid pickling lines, slag yards, refractory and dust disposal areas, oily water systems, rail sidings and old landfills. These areas can leave tar, phenols, cyanide, metals, acids and hydrocarbons in soil and groundwater long after production changes.

Why it may be material

Historical and current contamination can create large provisions, asset impairment, redevelopment constraints, financing friction, insurance exclusions and litigation, especially at older industrial landholdings near communities and waterways.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Emergency-response plans, incident logs and responder feedback
Provision, claim, penalty, remediation and contingent-liability records
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
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): Blast furnaces, hot blast stoves, casthouse floors, torpedo ladles and slag granulation facilities
Process-map item (emerging_pressures): Stricter scrutiny of coke oven emissions, benzene, polycyclic aromatic hydrocarbons and fugitive dust near urban steelworks
Process-map item (emerging_pressures): Increasing water stress at inland steelworks, with tighter abstraction limits and thermal discharge constraints
Process-map item (emerging_pressures): Litigation and community campaigns over historic contamination, red dust fallout, odour, noise and respiratory health impacts
Process-map item (external_impacts): Fugitive red dust and black dust from stockpiles, sinter plants, coke handling, slag yards, roadways and shiploading

It may be less material when…

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

Affected stakeholders

Affected communities

Users of the information

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

Standards to check

ESRS ESRS E2 Pollution of soil and water; incidents and remediation where materialsearch disclosure cards
GRI GRI environmental compliance, waste and water-related disclosures where contamination is materialsearch disclosure cards
SASB SASB Iron & Steel Producers waste management and regulatory environment disclosures may provide partial anchors

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Planning, funding and delivery of safe, stable and useful post-mining landforms, including rehabilitation, closure bonds, post-closure monitoring and long-term water treatment where needed.

How it shows up in this industry

Metals mines leave open pits, underground voids, waste rock dumps, tailings facilities, low-grade stockpiles, residual contamination, altered landforms and sometimes rail or port infrastructure. Closure planning, progressive rehabilitation, post-closure monitoring and financial assurance are linked to mineral licence conditions, community agreements and life-of-mine scheduling.

Why it may be material

Underestimated closure costs can materially increase provisions, bonding requirements and asset retirement obligations. Poor rehabilitation can delay relinquishment, extend care-and-maintenance OPEX, impair asset values and constrain future permitting for replacement mines.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What is the scale, scope, likelihood and remediability of effects on 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
Provision, claim, penalty, remediation and contingent-liability records
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Funding terms, lender or investor requirements and cost-of-capital analysis
Insurance coverage, premium, exclusion and claims records
Process-map item (assets): Tailings storage facilities, waste rock dumps, heap leach pads, residue dams and water treatment plants
Process-map item (assets): Geological models, mine plans, ore reserve databases, fleet management systems, plant control systems and environmental monitoring networks
Process-map item (assets): Land access rights, mineral licences, community agreements, water entitlements and closure bonds
Process-map item (customers): Jewellery, electronics and investment markets for precious metals from integrated mining groups
Process-map item (emerging_pressures): Customer demand for low-carbon aluminium, green steel raw materials and traceable battery metals with mine-level emissions data

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

GRI GRI 14 Mining Sector disclosures on closure, rehabilitation and land impactssearch disclosure cards
ESRS ESRS E4 Biodiversity and ecosystemssearch disclosure cards
ESRS ESRS E2 Pollutionsearch disclosure cards
ESRS ESRS E3 Water and marine resourcessearch disclosure cards
SASB SASB Metals & Mining waste management, biodiversity and community relations topics

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Control of dust, particulates and combustion-related air pollutants from mining, crushing, conveying, stockpiling, shiploading, diesel generation and integrated processing assets.

How it shows up in this industry

Blasting, crushing, screening, grinding, haul roads, stockpiles, blending, shiploading and concentrate handling can generate respirable crystalline silica and metal-bearing dust. Diesel fleets, gas turbines, pelletising, sinter feed preparation and integrated smelting or refining can also emit nitrogen oxides, sulphur dioxide, particulates and hazardous air pollutants.

Why it may be material

Dust and air emissions drive OPEX for suppression, monitoring, road management and enclosures, and CAPEX for baghouses, stockyard controls and port upgrades. Breaches can cause fines, compensation claims, production limits and reputational harm with nearby settlements and bulk export customers.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Biodiversity, habitat and ecosystem-impact evidence
Emissions, air-quality and atmospheric-impact records linked to the topic
Downstream-user outcome, complaint and product-use evidence
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Concentrators, pelletising plants, sinter feed handling systems and metal refining or electrowinning facilities where integrated
Process-map item (assets): Power supply assets including substations, diesel generation, gas turbines, renewable power purchase links and microgrids
Process-map item (assets): Geological models, mine plans, ore reserve databases, fleet management systems, plant control systems and environmental monitoring networks
Process-map item (customers): Battery precursor and cathode manufacturers buying nickel, cobalt, manganese and lithium-bearing products where produced by diversified miners
Process-map item (customers): Commodity traders, blending houses and metal merchants aggregating ores and concentrates

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

ESRS ESRS E2 Pollutionsearch disclosure cards
GRI GRI 305 Emissionssearch disclosure cards
GRI GRI 14 Mining Sector air emissions disclosuressearch disclosure cards
SASB Air Quality

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of water withdrawal, consumption, recycling, dewatering, alternative supply and treated discharge from mines, concentrators, leach circuits, pelletising facilities and camps in shared catchments.

How it shows up in this industry

Water is used for drilling, dust suppression, grinding, flotation, washing, leaching, slurry transport, dewatering and camp services. Open-pit and underground mines can alter aquifers and stream baseflows, while arid operations may depend on scarce water entitlements, recycling circuits, desalination, water treatment plants and shared catchments used by towns, farms and ecosystems.

Why it may be material

Water restrictions can curtail ore throughput, change mine plans and require desalination, pipelines, recycling circuits or additional treatment CAPEX. Competition for catchment water can delay approvals and intensify community opposition, particularly where mine life extends across drought cycles.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Community engagement, grievance and impact records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Soil and groundwater monitoring, incident and remediation 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
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Insurance coverage, premium, exclusion and claims records
Process-map item (assets): Tailings storage facilities, waste rock dumps, heap leach pads, residue dams and water treatment plants
Process-map item (assets): Geological models, mine plans, ore reserve databases, fleet management systems, plant control systems and environmental monitoring networks
Process-map item (assets): Land access rights, mineral licences, community agreements, water entitlements and closure bonds
Process-map item (emerging_pressures): Tightening tailings governance following major dam failures, including greater scrutiny of upstream dams, independent review and emergency preparedness
Process-map item (emerging_pressures): Customer demand for low-carbon aluminium, green steel raw materials and traceable battery metals with mine-level emissions data

It may be less material when…

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

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

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

Standards to check

ESRS ESRS E3 Water and marine resourcessearch disclosure cards
GRI GRI 303 Water and Effluentssearch disclosure cards
GRI GRI 14 Mining Sector water-related disclosuressearch disclosure cards
SASB Water Management

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Reduction and governance of greenhouse gas emissions and energy use across mobile equipment fleets, power supply, mineral processing, pelletising, refining and integrated smelting operations.

How it shows up in this industry

Metals operations rely on diesel haul trucks, drill rigs, excavators, loaders, generators, gas turbines, explosives, grinding circuits, pelletising, drying, electrowinning and integrated smelting or refining where present. Rising carbon pricing, border adjustment mechanisms, power decarbonisation requirements and customer demand for low-carbon raw materials are accelerating fleet and power transition decisions.

Why it may be material

Diesel, electricity and process fuels are material operating costs, while decarbonisation can require major CAPEX for renewable power, microgrids, conveyors, trolley assist and fleet replacement. High-emissions assets may face carbon cost escalation, customer discounts, financing constraints and impaired valuations.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Emissions, air-quality and atmospheric-impact records linked to the topic
Long-term scenario, cumulative-impact and intergenerational analysis
Workforce, health and safety, engagement and grievance records
Community engagement, grievance and impact records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Revenue, demand, pricing and market-access analysis linked to the topic
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-pit and underground mines for iron ore, bauxite, copper, nickel, zinc, lead, precious and other non-ferrous metals
Process-map item (assets): Power supply assets including substations, diesel generation, gas turbines, renewable power purchase links and microgrids
Process-map item (assets): Geological models, mine plans, ore reserve databases, fleet management systems, plant control systems and environmental monitoring networks
Process-map item (customers): Automotive, construction, packaging, electrical equipment and machinery manufacturers buying refined metals or semi-finished metal products
Process-map item (customers): Jewellery, electronics and investment markets for precious metals from integrated mining groups

It may be less material when…

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

Affected stakeholders

Affected communities
Contractors
Customers / end-users
Employees
Suppliers

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS E1 Climate changesearch disclosure cards
GRI GRI 305 Emissionssearch disclosure cards
GRI GRI 302 Energysearch disclosure cards
GRI GRI 14 Mining Sector climate disclosuressearch disclosure cards
SASB Greenhouse Gas Emissions and Energy Management

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Capital and operating strategy for reducing greenhouse gas intensity across coke making, ironmaking, steelmaking, reheating and purchased power while preserving steel grade capability and customer qualification.

How it shows up in this industry

Integrated steelworks using coke ovens, sinter plants, blast furnaces and basic oxygen furnaces generate large direct carbon dioxide emissions, while electric arc furnace and direct reduced iron routes depend on scrap quality, electricity, gas or hydrogen availability. Automotive, construction, packaging and public procurement customers increasingly differentiate steel by verified embodied carbon.

Why it may be material

Carbon pricing, border adjustment, lender expectations and low-embodied-carbon steel offtake can alter route economics, capital allocation, customer access and the useful life of coke ovens, sinter plants and blast furnaces.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Emissions, air-quality and atmospheric-impact records linked to the topic
Long-term scenario, cumulative-impact and intergenerational analysis
Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
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): Blast furnaces, hot blast stoves, casthouse floors, torpedo ladles and slag granulation facilities
Process-map item (assets): Process control systems, laboratory testing facilities, product certification systems, production planning software and steel grade know-how
Process-map item (customers): Automotive manufacturers and tier-one component suppliers buying sheet, advanced high-strength steel and coated coil
Process-map item (customers): Machinery and capital goods manufacturers using plate, bar, forgings and engineered steel grades
Process-map item (customers): Energy infrastructure developers buying line pipe steel, plate for wind towers, pressure vessel grades and electrical steel

It may be less material when…

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

Affected stakeholders

Affected communities
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS E1 Climate change mitigation and transition plansearch disclosure cards
GRI GRI 305 Emissions and climate-related disclosuressearch disclosure cards
SASB Greenhouse Gas Emissions and Energy Management

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Handling, recovery, treatment and disposal of steelmaking by-products and hazardous or non-hazardous waste streams from furnaces, mills, pickling lines, gas cleaning and water treatment.

How it shows up in this industry

Iron and steel sites generate blast furnace, basic oxygen furnace and electric arc furnace slag, mill scale, metallics, dusts, oily sludges, spent pickling liquor, acid regeneration residues, spent refractories and filter cakes, with routes including internal recycling, briquetting, cement use, aggregate markets, landfill or hazardous waste treatment.

Why it may be material

Waste classification, hazardous waste rules, end-of-waste criteria and market acceptance for recovered metallics and slag affect disposal cost, by-product revenue, site provisions and storage capacity at steelworks.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Raw material stockyards, blending beds, stacker-reclaimers, covered conveyors and dust suppression systems for ore, coal, coke, scrap and fluxes
Process-map item (assets): Blast furnaces, hot blast stoves, casthouse floors, torpedo ladles and slag granulation facilities
Process-map item (assets): Pickling lines, annealing furnaces, galvanising lines, tinning lines, coating lines and finishing inspection bays
Process-map item (assets): Water intake, recirculation, cooling, wastewater treatment, oily water separation and sludge dewatering plants
Process-map item (assets): Process control systems, laboratory testing facilities, product certification systems, production planning software and steel grade know-how

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
Customers / end-users
Employees
Suppliers

Users of the information

Board / management
Regulators

Standards to check

ESRS ESRS E5 Resource use and circular economysearch disclosure cards
ESRS ESRS E2 pollution from wastesearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
SASB Waste Management

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Control of stack and fugitive air emissions from steelmaking, coke making, ore preparation, combustion, raw material handling, slag operations and port logistics.

How it shows up in this industry

Coke oven batteries, by-product recovery plants, sinter plants, pellet plants, blast furnaces, basic oxygen furnaces, reheating furnaces, stockyards, slag yards and port loading systems emit particulate matter, nitrogen oxides, sulphur oxides, carbon monoxide, benzene, dioxins and polycyclic aromatic hydrocarbons, with red and black dust deposition around older urban steelworks.

Why it may be material

Air permit tightening, community health campaigns and scrutiny of coke oven emissions can drive best available techniques upgrades, production restrictions, litigation and accelerated closure pressure, especially for legacy integrated sites near residential areas.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Emissions, air-quality and atmospheric-impact records linked to the topic
Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Biodiversity, habitat and ecosystem-impact evidence
Soil and groundwater monitoring, incident and remediation records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Raw material stockyards, blending beds, stacker-reclaimers, covered conveyors and dust suppression systems for ore, coal, coke, scrap and fluxes
Process-map item (assets): Coke oven batteries, coke dry quenching units, by-product recovery plants and coke oven gas cleaning systems
Process-map item (assets): Sinter plants, pellet plants and induration furnaces for preparing iron-bearing feed
Process-map item (emerging_pressures): Carbon Border Adjustment Mechanism exposure and trade measures that differentiate steel by production route and emissions intensity
Process-map item (emerging_pressures): Scarcity and rising price premiums for low-residual, high-quality ferrous scrap suitable for flat products and demanding grades

It may be less material when…

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

Affected stakeholders

Affected communities
Contractors
Employees

Users of the information

Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E2 Pollution of airsearch disclosure cards
GRI GRI 305 Air emissionssearch disclosure cards
SASB Air Quality

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of energy intensity, process gas balance, renewable electricity sourcing, grid readiness and heat recovery across furnaces, rolling mills, utilities and gas networks.

How it shows up in this industry

Steel production uses large quantities of electricity, natural gas, coke oven gas, blast furnace gas, basic oxygen furnace gas, steam, oxygen and compressed air across electric arc furnaces, rolling mills, reheating furnaces, annealing furnaces, oxygen plants, boilers, substations and process gas networks.

Why it may be material

Energy price volatility, grid connection constraints and renewable electricity availability materially affect conversion costs, production scheduling, Scope 2 emissions and competitiveness of electric arc furnace and rolling mill operations.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Emissions, air-quality and atmospheric-impact records linked to the topic
Long-term scenario, cumulative-impact and intergenerational analysis
Community engagement, grievance and impact records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Revenue, demand, pricing and market-access analysis linked to the topic
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): Coke oven batteries, coke dry quenching units, by-product recovery plants and coke oven gas cleaning systems
Process-map item (assets): On-site oxygen, nitrogen and argon plants, power generation units, substations, boilers and process gas networks
Process-map item (assets): Process control systems, laboratory testing facilities, product certification systems, production planning software and steel grade know-how
Process-map item (customers): Automotive manufacturers and tier-one component suppliers buying sheet, advanced high-strength steel and coated coil
Process-map item (customers): Machinery and capital goods manufacturers using plate, bar, forgings and engineered steel grades

It may be less material when…

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

Affected stakeholders

Customers / end-users
Suppliers

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS E1 Energy consumption and energy mixsearch disclosure cards
GRI GRI 302 Energysearch disclosure cards
SASB Energy Management

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of water abstraction, recycling, cooling systems, oily water, pickling rinse effluent, gas-cleaning wastewater and receiving-water quality at steelmaking and finishing sites.

How it shows up in this industry

Steelworks require water for mould cooling, secondary cooling, descaling, gas cleaning, quenching, dust suppression and pickling rinse systems, with wastewater treatment, oily water separation, sludge dewatering and discharge to rivers, estuaries or coastal waters. Inland sites can face abstraction limits and thermal discharge constraints during heat and low-flow periods.

Why it may be material

Abstraction restrictions, thermal discharge constraints and tighter effluent consents can require recirculation CAPEX, treatment upgrades or production changes, particularly at inland plants and large integrated sites with high cooling demand.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Insurance coverage, premium, exclusion and claims records
Process-map item (assets): Continuous casters producing slabs, blooms and billets, with mould cooling and strand cutting systems
Process-map item (assets): Pickling lines, annealing furnaces, galvanising lines, tinning lines, coating lines and finishing inspection bays
Process-map item (assets): Water intake, recirculation, cooling, wastewater treatment, oily water separation and sludge dewatering plants
Process-map item (assets): Process control systems, laboratory testing facilities, product certification systems, production planning software and steel grade know-how
Process-map item (customers): Automotive manufacturers and tier-one component suppliers buying sheet, advanced high-strength steel and coated coil

It may be less material when…

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

Affected stakeholders

Affected communities

Users of the information

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

Standards to check

ESRS ESRS E3 Water and marine resourcessearch disclosure cards
GRI GRI 303 Water and Effluentssearch disclosure cards
SASB Water Management

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of hazardous waste generated by mining, processing, laboratories, workshops, leach circuits and alumina operations, including segregation, storage, treatment, recycling and disposal controls.

How it shows up in this industry

Mining and processing generate used oils, hydraulic fluids, spent reagents, empty chemical containers, contaminated sediments, scrap steel with residues, worn tyres, laboratory wastes, heap leach residues and red mud from alumina operations. Remote sites often require temporary storage, licensed transport, on-site treatment or long-distance disposal under environmental approval and dangerous goods requirements.

Why it may be material

Poor hazardous waste management can create fires, soil contamination, worker exposure, regulatory penalties and higher closure provisions. Remote locations and long mine lives increase the importance of controlled storage, recovery routes and auditable disposal records.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Soil and groundwater monitoring, incident and remediation records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
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
Process-map item (assets): Concentrators, pelletising plants, sinter feed handling systems and metal refining or electrowinning facilities where integrated
Process-map item (assets): Tailings storage facilities, waste rock dumps, heap leach pads, residue dams and water treatment plants
Process-map item (assets): Geological models, mine plans, ore reserve databases, fleet management systems, plant control systems and environmental monitoring networks
Process-map item (assets): Explosives magazines, fuel farms, reagent storage tanks, workshops, laboratories and assay facilities
Process-map item (customers): Jewellery, electronics and investment markets for precious metals from integrated mining groups

It may be less material when…

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

Affected stakeholders

Affected communities
Business partners
Contractors
Employees

Users of the information

Board / management
Local authorities
Regulators

Standards to check

ESRS ESRS E2 Pollutionsearch disclosure cards
ESRS ESRS E5 Resource use and circular economysearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
GRI GRI 14 Mining Sector waste-related disclosuressearch disclosure cards
SASB SASB Metals & Mining waste and hazardous materials management topics

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Business-model dependent
Entity-specific validation required
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of biodiversity, habitat disturbance, land restoration and ecological receptors around steelmaking assets, logistics corridors, water interfaces and legacy landholdings.

How it shows up in this industry

Large steelworks occupy extensive industrial land with stockyards, conveyors, ports, rail corridors, cooling water intakes and outfalls, slag heaps, landfills and buffer areas. Habitat disturbance can occur around raw material handling, coastal or river interfaces and site redevelopment or remediation projects.

Why it may be material

Biodiversity exposure depends on site location, but ports, estuaries, rivers, old disposal areas and redevelopment land can create permitting, restoration and stakeholder obligations for steel producers.

Impact pathway

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

Financial pathway

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

Questions to test

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

Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
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
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): Continuous casters producing slabs, blooms and billets, with mould cooling and strand cutting systems
Process-map item (assets): Water intake, recirculation, cooling, wastewater treatment, oily water separation and sludge dewatering plants
Process-map item (assets): Rail sidings, internal locomotives, coil yards, warehouses, port terminals and weighbridges
Process-map item (emerging_pressures): Stricter scrutiny of coke oven emissions, benzene, polycyclic aromatic hydrocarbons and fugitive dust near urban steelworks
Process-map item (emerging_pressures): Increasing water stress at inland steelworks, with tighter abstraction limits and thermal discharge constraints

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 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

ESRS ESRS E4 Biodiversity and ecosystemssearch disclosure cards
GRI GRI biodiversity disclosures where operational sites affect protected or sensitive areassearch disclosure cards
SASB SASB Iron & Steel Producers does not clearly isolate operational biodiversity impacts

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Emerging issue
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of scarce low-residual ferrous scrap, including supplier qualification, sorting technology, residual chemistry control and circularity strategies for high-specification steel grades.

How it shows up in this industry

Electric arc furnaces and basic oxygen furnaces use home scrap, prompt industrial scrap and obsolete scrap, but demanding flat products, advanced high-strength steels and coated grades require control of residual copper, tin, chromium and other tramp elements. Scarcity of low-residual scrap can force higher direct reduced iron, hot briquetted iron or pig iron use.

Why it may be material

As steel producers electrify and increase scrap use, clean scrap becomes both a decarbonisation lever and a quality constraint. Poor residual control can weaken circularity, product quality and emissions performance.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which own operations, assets or decisions create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
What evidence shows that customer demand is changing?

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Emissions, air-quality and atmospheric-impact records linked to the topic
Supplier workforce, audit, grievance and remediation records
Downstream-user outcome, complaint and product-use evidence
Long-term scenario, cumulative-impact and intergenerational analysis
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
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): Raw material stockyards, blending beds, stacker-reclaimers, covered conveyors and dust suppression systems for ore, coal, coke, scrap and fluxes
Process-map item (assets): Process control systems, laboratory testing facilities, product certification systems, production planning software and steel grade know-how
Process-map item (customers): Automotive manufacturers and tier-one component suppliers buying sheet, advanced high-strength steel and coated coil
Process-map item (customers): Machinery and capital goods manufacturers using plate, bar, forgings and engineered steel grades
Process-map item (customers): Energy infrastructure developers buying line pipe steel, plate for wind towers, pressure vessel grades and electrical steel

It may be less material when…

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

Affected stakeholders

Business partners
Customers / end-users
Suppliers

Users of the information

Investors / creditors
Regulators

Standards to check

ESRS ESRS E5 Resource use and circular economysearch disclosure cards
GRI GRI 301 Materials and waste-related disclosuressearch disclosure cards
SASB SASB Iron & Steel Producers materials and energy-related metrics, with scrap quality as an industry-specific extension

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Respect for Indigenous peoples' rights, cultural heritage, land access agreements and consent processes across exploration, mine development, operations, infrastructure corridors and closure.

How it shows up in this industry

Ore bodies, exploration drilling, pits, waste rock dumps, residue dams, rail corridors, ports and water infrastructure can overlap traditional lands, sacred sites, hunting, fishing, pastoral activities and community livelihoods. Land access rights, mineral licences, community agreements and closure plans are central assets for project development and continued operation.

Why it may be material

Failure to secure and maintain legitimate land access can halt exploration, delay permitting, trigger compensation claims, require redesign of pits or infrastructure, and impair project valuations. Legal and investor expectations are increasingly focused on evidence of consent, heritage avoidance and shared decision-making.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on Indigenous peoples?
What is the scale, scope, likelihood and remediability of effects on affected communities?
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
Long-term scenario, cumulative-impact and intergenerational analysis
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Insurance coverage, premium, exclusion and claims records
Process-map item (assets): Land access rights, mineral licences, community agreements, water entitlements and closure bonds
Process-map item (customers): Jewellery, electronics and investment markets for precious metals from integrated mining groups
Process-map item (emerging_pressures): Indigenous rights, free, prior and informed consent expectations and litigation over land access, sacred sites and cultural heritage
Process-map item (emerging_pressures): Water stress and competing catchment demands in arid mining regions, driving desalination, recycling and limits on abstraction
Process-map item (emerging_pressures): Investor and lender exclusion policies for poor tailings, human rights or rehabilitation performance

It may be less material when…

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

Affected stakeholders

Affected communities
Business partners

Users of the information

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

Standards to check

ESRS ESRS S3 Affected communitiessearch disclosure cards
GRI GRI 411 Rights of Indigenous Peoplessearch disclosure cards
GRI GRI 14 Mining Sector land and resource rights disclosuressearch disclosure cards
SASB Security, Human Rights & Rights of Indigenous Peoples

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of direct effects on neighbouring settlements and regional economies from mine development, camps, traffic, blasting, resettlement, procurement patterns and closure transitions.

How it shows up in this industry

Remote and regional mines bring haul roads, rail spurs, ports, camps, fly-in fly-out labour, charter aircraft, heavy vehicle traffic and seasonal road access. Mine development can involve resettlement, in-migration, housing pressure, local procurement shifts, blasting disturbance and boom-and-bust changes to rural, pastoral and small-business economies.

Why it may be material

Nearby settlements may experience displacement, traffic, blasting disturbance, housing pressure and livelihood changes across construction, operation and closure. Unresolved grievances can delay permitting, trigger protests or access blockades, increase compensation costs and weaken future land access negotiations.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on 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
Indigenous engagement, consent, grievance and impact 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
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Land access rights, mineral licences, community agreements, water entitlements and closure bonds
Process-map item (customers): Jewellery, electronics and investment markets for precious metals from integrated mining groups
Process-map item (emerging_pressures): Water stress and competing catchment demands in arid mining regions, driving desalination, recycling and limits on abstraction
Process-map item (emerging_pressures): Critical minerals policies, resource nationalism, export controls and local beneficiation mandates reshaping offtake and investment decisions
Process-map item (emerging_pressures): Growing scrutiny of deep-sea mining, seabed minerals and novel extraction methods before commercial deployment

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
Suppliers

Users of the information

Board / management
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS S3 Affected communitiessearch disclosure cards
GRI GRI 413 Local Communitiessearch disclosure cards
GRI GRI 14 Mining Sector community impacts disclosuressearch disclosure cards
SASB Community Relations

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Prevention of fatalities, serious injuries and occupational disease among employees and contractors working around mobile equipment, underground workings, blasting, processing plants, ports, workshops and camps.

How it shows up in this industry

Open-pit and underground operations use drill rigs, explosives, excavators, loaders, haul trucks, dozers, conveyors, crushers, mills, flotation plants, workshops and autonomous mobile equipment. Workers and contractors face mobile equipment interactions, ground instability, blasting, ventilation hazards, noise, silica-bearing dust, diesel particulate and hazardous reagents.

Why it may be material

Fatalities and serious injuries can shut down operations, increase compensation and insurance costs, trigger enforcement action, reduce labour availability and damage lender confidence. Contractor-heavy operating models and automation require robust critical controls, training and change management.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Emergency-response plans, incident logs and responder feedback
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
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): Drill rigs, excavators, draglines, loaders, haul trucks, dozers and autonomous mobile equipment fleets
Process-map item (assets): Geological models, mine plans, ore reserve databases, fleet management systems, plant control systems and environmental monitoring networks
Process-map item (customers): Automotive, construction, packaging, electrical equipment and machinery manufacturers buying refined metals or semi-finished metal products
Process-map item (customers): Jewellery, electronics and investment markets for precious metals from integrated mining groups
Process-map item (customers): Governments, infrastructure contractors and defence supply chains requiring strategic and critical minerals

It may be less material when…

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

Affected stakeholders

Contractors
Employees
Trade unions

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS S1 Own workforcesearch disclosure cards
ESRS ESRS S2 Workers in the value chain where contractors are materialsearch disclosure cards
GRI GRI 403 Occupational Health and Safetysearch disclosure cards
GRI GRI 14 Mining Sector occupational health and safety disclosuressearch disclosure cards
SASB Workforce Health & Safety

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Assurance that steel products, coatings, grades, dimensions and test certificates meet specified performance and safety requirements, with appropriate downstream handling and processing information.

How it shows up in this industry

Steel supplied as coils, plate, sections, rebar, rail, tinplate, galvanised sheet, line pipe grades and engineered products must meet strength, toughness, fatigue, corrosion, coating and food-contact requirements, while heavy coils, sharp edges and coated products require reliable product information for downstream processing and safe use.

Why it may be material

Incorrect grade, mislabelling, inadequate testing or unsafe handling information can cause contract rejection, recall, structural failure liability, customer delisting and damage to qualification status in automotive, construction, rail, packaging and energy markets.

Impact pathway

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

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect insurance availability, coverage terms, premiums or claims.
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 products, services, customers or end uses create or concentrate the pathway?
Which own operations, assets or decisions create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on downstream users?
What is the scale, scope, likelihood and remediability of effects on consumers?
What evidence shows that customer demand is changing?

Evidence to collect

Downstream-user outcome, complaint and product-use evidence
Consumer outcome, complaint and product-impact records
Community engagement, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Insurance coverage, premium, exclusion and claims records
Operating-cost records and budgets linked to the topic
Process-map item (assets): Coke oven batteries, coke dry quenching units, by-product recovery plants and coke oven gas cleaning systems
Process-map item (assets): Process control systems, laboratory testing facilities, product certification systems, production planning software and steel grade know-how
Process-map item (customers): Automotive manufacturers and tier-one component suppliers buying sheet, advanced high-strength steel and coated coil
Process-map item (customers): Machinery and capital goods manufacturers using plate, bar, forgings and engineered steel grades
Process-map item (customers): Energy infrastructure developers buying line pipe steel, plate for wind towers, pressure vessel grades and electrical steel

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
Regulators

Standards to check

ESRS ESRS S4 Consumers and end-users and entity-specific product safety disclosuressearch disclosure cards
GRI GRI 416 Customer Health and Safetysearch disclosure cards
GRI GRI 417 Marketing and Labellingsearch disclosure cards
SASB SASB Iron & Steel Producers product quality and safety mapping may require industry validation

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Protection of employees and contractors from acute injuries and chronic exposures during steelmaking, rolling, maintenance, logistics, finishing and laboratory work.

How it shows up in this industry

Steelworkers, refractory crews, crane operators, maintenance contractors, drivers and laboratory staff work around hot metal ladles, continuous casters, rolling mills, pickling lines, compressed gases, moving rail equipment, heavy coils, confined spaces and high-noise areas.

Why it may be material

Serious injuries, occupational disease and contractor incidents affect labour availability, compensation costs, insurance, productivity, union relations and operational continuity at continuous-process steelworks.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Emergency-response plans, incident logs and responder feedback
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Process control systems, laboratory testing facilities, product certification systems, production planning software and steel grade know-how
Process-map item (customers): Automotive manufacturers and tier-one component suppliers buying sheet, advanced high-strength steel and coated coil
Process-map item (customers): Machinery and capital goods manufacturers using plate, bar, forgings and engineered steel grades
Process-map item (customers): Energy infrastructure developers buying line pipe steel, plate for wind towers, pressure vessel grades and electrical steel
Process-map item (customers): Packaging manufacturers buying tinplate and other coated thin-gauge steel

It may be less material when…

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

Affected stakeholders

Contractors
Employees
Trade unions

Users of the information

Board / management
Regulators

Standards to check

ESRS ESRS S1 Own workforce; health and safetysearch disclosure cards
GRI GRI 403 Occupational Health and Safetysearch disclosure cards
SASB Workforce Health & Safety

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Integrity management, operational discipline, emergency preparedness and hazard barriers for high-energy steelmaking processes, molten metal movements, industrial gases, hydrogen-rich direct reduced iron, acids and fuel systems.

How it shows up in this industry

Integrated and electric steelworks operate blast furnaces, coke oven gas systems, oxygen plants, boilers, hot blast stoves, basic oxygen furnaces, electric arc furnaces, ladles, torpedo cars, acid storage and emerging hydrogen-rich direct reduced iron systems. Loss of containment or contact between molten metal and water can produce explosions, fires, toxic releases and off-site emergency response needs.

Why it may be material

A single furnace breakout, ladle spill, coke oven fire, hydrogen incident, gas-network release or molten metal-water contact event can cause fatalities, plant shutdown, major repair CAPEX, insurance repricing and loss of operating confidence.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
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
Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Emissions, air-quality and atmospheric-impact records linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Funding terms, lender or investor requirements and cost-of-capital analysis
Process-map item (assets): Process control systems, laboratory testing facilities, product certification systems, production planning software and steel grade know-how
Process-map item (customers): Pipe and tube mills, wire drawers, fastener makers and metal formers
Process-map item (emerging_pressures): Accelerated blast furnace relining decisions as producers choose between reinvestment, closure, hydrogen direct reduced iron or electric arc furnace conversion
Process-map item (emerging_pressures): Growth of renewable power purchase agreements to reduce electric arc furnace and rolling mill Scope 2 emissions
Process-map item (emerging_pressures): Deployment risk for hydrogen direct reduced iron, including hydrogen availability, pipeline access, storage safety and cost competitiveness

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

ESRS ESRS S1 Health and safetysearch disclosure cards
ESRS ESRS S3 Affected communitiessearch disclosure cards
ESRS ESRS E2 incidents where pollution occurssearch disclosure cards
GRI GRI 403 Occupational Health and Safety with additional process safety indicatorssearch disclosure cards
SASB Workforce Health & Safety, with expert review for process safety specificity

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Integrity, governance and emergency readiness for tailings, residue and heap leach containment systems that can cause high-consequence releases of slurry, sediment and contaminants.

How it shows up in this industry

Metals mines generate large volumes of tailings slurry, red mud, heap leach residues and waste rock from crushing, grinding, flotation, leaching, washing and alumina processing. Storage facilities, slurry pipelines, residue dams, water recovery systems and downstream valleys make containment integrity and emergency readiness central to mine safety and licence continuity.

Why it may be material

A high-consequence failure can cause fatalities, river contamination, production stoppage, compensation, clean-up costs, licence suspension, insurance withdrawal and blocked project finance. Even without failure, stronger governance expectations increase sustaining CAPEX and OPEX for monitoring, independent review, buttressing and emergency planning.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
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
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Soil and groundwater monitoring, incident and remediation records
Emergency-response plans, incident logs and responder feedback
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
Funding terms, lender or investor requirements and cost-of-capital analysis
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Tailings storage facilities, waste rock dumps, heap leach pads, residue dams and water treatment plants
Process-map item (assets): Geological models, mine plans, ore reserve databases, fleet management systems, plant control systems and environmental monitoring networks
Process-map item (assets): Explosives magazines, fuel farms, reagent storage tanks, workshops, laboratories and assay facilities
Process-map item (emerging_pressures): Tightening tailings governance following major dam failures, including greater scrutiny of upstream dams, independent review and emergency preparedness
Process-map item (emerging_pressures): Customer demand for low-carbon aluminium, green steel raw materials and traceable battery metals with mine-level emissions data

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
NGOs / civil society
Regulators

Standards to check

SASB Tailings Storage Facilities Management
GRI GRI 14 Mining Sector disclosures on tailings, waste and closure-related impactssearch disclosure cards
ESRS ESRS E2 Pollutionsearch disclosure cards
ESRS ESRS E3 Water and marine resourcessearch disclosure cards
ESRS ESRS S3 Affected communitiessearch disclosure cards
ESRS ESRS G1 Business conductsearch disclosure cards

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Business-model dependent
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of local amenity effects, grievance mechanisms and community engagement around large, noisy, visually prominent and traffic-intensive steelworks operations.

How it shows up in this industry

Many steelworks operate continuously near industrial towns, ports, rail corridors and residential areas. Stockyards, slag yards, shiploading, internal locomotives, heavy goods vehicles, night-time lighting, coke oven odours, rolling mill vibration and continuous process noise can affect daily life even where permit limits are met.

Why it may be material

Poor community relationships can increase complaints, legal challenges, permit scrutiny, mitigation spend and delays for upgrades, particularly where older integrated works sit close to residential areas.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on contractors?
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
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (customers): Energy infrastructure developers buying line pipe steel, plate for wind towers, pressure vessel grades and electrical steel
Process-map item (emerging_pressures): Stricter scrutiny of coke oven emissions, benzene, polycyclic aromatic hydrocarbons and fugitive dust near urban steelworks
Process-map item (emerging_pressures): Increasing water stress at inland steelworks, with tighter abstraction limits and thermal discharge constraints
Process-map item (emerging_pressures): Litigation and community campaigns over historic contamination, red dust fallout, odour, noise and respiratory health impacts
Process-map item (emerging_pressures): Just transition pressures where closures or route changes affect coke ovens, blast furnace workforces, contractors and local industrial towns

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The relevant business model, activity, asset or product is not present or is not significant.

Affected stakeholders

Affected communities

Users of the information

Board / management
Local authorities
Media
NGOs / civil society
Regulators

Standards to check

ESRS ESRS S3 Affected communities; community impacts, engagement and grievance channelssearch disclosure cards
GRI GRI 413 Local Communitiessearch disclosure cards
SASB SASB Iron & Steel Producers social impacts may be indirectly reflected through regulatory and operational disruption disclosures

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

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

Workcard generated from the catalogue

What this topic covers

Safety and emergency controls for movement of dangerous goods and bulk mineral cargoes, including explosives, fuels, acids, cyanide where applicable, wet concentrates, fine ores, slurry pipelines and port loading operations.

How it shows up in this industry

Mines move ores, wet filter cake, concentrates, tailings, fuels, acids, explosives and reagents by haul truck, conveyor, rail, slurry pipeline, port stockyard and shiploader. Fine iron ore, bauxite and concentrates can liquefy during sea transport, while acids, explosives, fuels, cyanide and reagents create high-consequence route and loading hazards.

Why it may be material

Transport incidents can cause fatalities, environmental impairment, port bans, vessel claims, demurrage, insurance escalation and offtake disruption. Bulk cargo liquefaction or moisture failures can stop shipments and damage relationships with steel mills, smelters and commodity traders.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Biodiversity, habitat and ecosystem-impact evidence
Emergency-response plans, incident logs and responder feedback
Downstream-user outcome, complaint and product-use evidence
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims 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
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Geological models, mine plans, ore reserve databases, fleet management systems, plant control systems and environmental monitoring networks
Process-map item (assets): Explosives magazines, fuel farms, reagent storage tanks, workshops, laboratories and assay facilities
Process-map item (assets): Land access rights, mineral licences, community agreements, water entitlements and closure bonds
Process-map item (customers): Jewellery, electronics and investment markets for precious metals from integrated mining groups
Process-map item (emerging_pressures): Customer demand for low-carbon aluminium, green steel raw materials and traceable battery metals with mine-level emissions data

It may be less material when…

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

Affected stakeholders

Affected communities
Business partners
Contractors
Customers / end-users
Employees

Users of the information

Board / management
Local authorities
Regulators

Standards to check

ESRS ESRS S2 Workers in the value chainsearch disclosure cards
ESRS ESRS S3 Affected communitiessearch disclosure cards
ESRS ESRS E2 Pollutionsearch disclosure cards
GRI GRI 403 Occupational Health and Safetysearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
GRI GRI 14 Mining Sector logistics-related context where applicablesearch disclosure cards
SASB SASB Metals & Mining has no single obvious hazardous logistics topic; linkage may be indirect through safety, air quality, waste or tailings topics

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Workcard generated from the catalogue

What this topic covers

Safety and emergency controls for dangerous or high-consequence movements of raw materials, hot metal, liquid steel, gases, acids, slag, scrap, residues and heavy finished steel products.

How it shows up in this industry

Steelworks move iron ore, coal, fluxes, pulverised materials, acids, compressed gases, hot metal in torpedo ladles, liquid steel by ladle crane, slag by pot carrier, mill residues, scrap and high-mass coils or plate through rail sidings, internal roads, ports, warehouses and customer logistics chains.

Why it may be material

Transport incidents involving molten metal, acids, gases, contaminated scrap or unsecured heavy steel products can cause fatalities, public disruption, environmental clean-up, shipment delays, customer claims and enforcement action.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Emergency-response plans, incident logs and responder feedback
Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Downstream-user outcome, complaint and product-use 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): Rail sidings, internal locomotives, coil yards, warehouses, port terminals and weighbridges
Process-map item (assets): Process control systems, laboratory testing facilities, product certification systems, production planning software and steel grade know-how
Process-map item (customers): Automotive manufacturers and tier-one component suppliers buying sheet, advanced high-strength steel and coated coil
Process-map item (customers): Machinery and capital goods manufacturers using plate, bar, forgings and engineered steel grades
Process-map item (customers): Energy infrastructure developers buying line pipe steel, plate for wind towers, pressure vessel grades and electrical steel

It may be less material when…

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

Affected stakeholders

Affected communities
Business partners
Contractors
Customers / end-users
Employees
Suppliers

Users of the information

Local authorities
Regulators

Standards to check

ESRS ESRS S1 workerssearch disclosure cards
ESRS ESRS S2 value chain workerssearch disclosure cards
ESRS ESRS S3 affected communitiessearch disclosure cards
ESRS ESRS E2 pollution incidents where relevantsearch disclosure cards
GRI GRI 403 Occupational Health and Safetysearch disclosure cards
GRI GRI 306 Waste and entity-specific transport safety disclosuressearch disclosure cards
SASB SASB Iron & Steel Producers does not clearly isolate hazardous logistics as a standalone topic

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Emerging issue
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of workforce transition, skills, contractor impacts and human-machine safety controls as autonomous equipment, remote operations and artificial intelligence spread across mines and processing plants.

How it shows up in this industry

Metals mines increasingly use autonomous haul trucks, drill rigs, fleet management systems, plant control systems, environmental monitoring networks and remote operations centres. This changes skills needs, regional employment pathways, contractor accountability and safety controls in open-pit, underground and processing operations, particularly where remote sites rely on fly-in fly-out labour and camps.

Why it may be material

Automation is shifting from isolated equipment trials to integrated mine operating models. The social materiality comes from changing job quality, regional employment, contractor responsibility, control-room fatigue and new interfaces between autonomous machines and people.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on 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 technology changes could alter the topic's impacts or financial effects?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
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): Drill rigs, excavators, draglines, loaders, haul trucks, dozers and autonomous mobile equipment fleets
Process-map item (assets): Geological models, mine plans, ore reserve databases, fleet management systems, plant control systems and environmental monitoring networks
Process-map item (customers): Jewellery, electronics and investment markets for precious metals from integrated mining groups
Process-map item (emerging_pressures): Tightening tailings governance following major dam failures, including greater scrutiny of upstream dams, independent review and emergency preparedness
Process-map item (emerging_pressures): Customer demand for low-carbon aluminium, green steel raw materials and traceable battery metals with mine-level emissions data

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
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

Board / management

Standards to check

ESRS ESRS S1 Own workforcesearch disclosure cards
ESRS ESRS S2 Workers in the value chainsearch disclosure cards
GRI GRI 14 workforce contextsearch disclosure cards
SASB Workforce Health & Safety, with limited direct automation coverage

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Emerging issue
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Planning and accountability for employment, skills, contractor and local economic impacts from closures, relines, route conversions and low-carbon steel investments.

How it shows up in this industry

Decarbonisation in iron and steel may involve blast furnace relining decisions, coke oven closures, electric arc furnace conversion, hydrogen direct reduced iron deployment, oxygen plant upgrades and grid connections. These changes affect specialised steelworkers, maintenance contractors, local suppliers, apprenticeships, industrial towns and local tax bases that depend on continuous steelworks activity.

Why it may be material

Route changes can shift employment from coal-based integrated operations to electric arc furnace, direct reduced iron, digital process control and recycling roles. Poorly managed change can intensify local economic harm and disrupt transition projects.

Impact pathway

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

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
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?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on workers?
What investor expectations or stewardship activity 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
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Provision, claim, penalty, remediation and contingent-liability records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Raw material stockyards, blending beds, stacker-reclaimers, covered conveyors and dust suppression systems for ore, coal, coke, scrap and fluxes
Process-map item (assets): Coke oven batteries, coke dry quenching units, by-product recovery plants and coke oven gas cleaning systems
Process-map item (assets): Blast furnaces, hot blast stoves, casthouse floors, torpedo ladles and slag granulation facilities
Process-map item (assets): Process control systems, laboratory testing facilities, product certification systems, production planning software and steel grade know-how
Process-map item (customers): Automotive manufacturers and tier-one component suppliers buying sheet, advanced high-strength steel and coated coil

It may be less material when…

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

Affected stakeholders

Affected communities
Contractors
Employees
Suppliers
Trade unions

Users of the information

Board / management
Investors / creditors
Local authorities

Standards to check

ESRS ESRS E1 transition plan just transition considerationssearch disclosure cards
ESRS ESRS S1 own workforcesearch disclosure cards
ESRS ESRS S2 workers in the value chainsearch disclosure cards
ESRS ESRS S3 affected communitiessearch disclosure cards
GRI GRI 401 Employmentsearch disclosure cards
GRI GRI 404 Training and Education,search disclosure cards
GRI GRI 413 Local Communitiessearch disclosure cards
SASB SASB does not provide a clear standalone just transition anchor for Iron & Steel Producers

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Controls over product carbon footprint calculation, emissions allocation, batch traceability, certification evidence, embedded-emissions reporting and customer-facing claims for low-embodied-carbon steel.

How it shows up in this industry

Automotive manufacturers, construction specifiers, packaging buyers, public procurement bodies and customs regimes increasingly require steel batches to carry verified embodied carbon, scrap content, alloy content and production-route data. Steelmakers rely on laboratory testing, product certification systems, production planning software and grade tracking to link heats, coils, plates and sections to Environmental Product Declarations, digital product passports and embedded-emissions reports.

Why it may be material

Unverified or inconsistent carbon data can block access to green steel offtake, construction embodied carbon limits, CBAM-regulated trade flows and procurement frameworks, while credible data can support premium pricing and contract retention.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Downstream-user outcome, complaint and product-use evidence
Consumer outcome, complaint and product-impact records
Emissions, air-quality and atmospheric-impact records linked to the topic
Long-term scenario, cumulative-impact and intergenerational analysis
Community engagement, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
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
Funding terms, lender or investor requirements and cost-of-capital analysis
Capital plans, asset adaptation budgets and investment approvals
Process-map item (assets): Coke oven batteries, coke dry quenching units, by-product recovery plants and coke oven gas cleaning systems
Process-map item (assets): Process control systems, laboratory testing facilities, product certification systems, production planning software and steel grade know-how
Process-map item (customers): Automotive manufacturers and tier-one component suppliers buying sheet, advanced high-strength steel and coated coil
Process-map item (customers): Machinery and capital goods manufacturers using plate, bar, forgings and engineered steel grades
Process-map item (customers): Energy infrastructure developers buying line pipe steel, plate for wind towers, pressure vessel grades and electrical steel

It may be less material when…

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

Affected stakeholders

Business partners
Customers / end-users
Suppliers

Users of the information

Board / management
Investors / creditors
Media
Regulators

Standards to check

ESRS ESRS E1 climate changesearch disclosure cards
ESRS ESRS G1 business conduct, with product-claim and trade-data integrity not fully specifiedsearch disclosure cards
GRI GRI 305 emissions and product responsibility-related disclosures where applicablesearch disclosure cards
SASB SASB Iron & Steel Producers greenhouse gas emissions and energy management metrics, extended to product-level and embedded-emissions data

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of corruption prevention, licence compliance, public payments, royalties, resource taxes, beneficial ownership, local content obligations and dealings with host governments in mineral-rich jurisdictions.

How it shows up in this industry

Metals mining depends on mineral tenure, environmental approvals, water licences, land access rights, export permissions, royalty regimes, resource taxes, profit-sharing agreements and local beneficiation or local content mandates. Interaction with host governments, state-owned entities, agents, contractors and business partners shapes access to strategic deposits and public trust in mineral wealth management.

Why it may be material

Corruption, opaque payments or licence non-compliance can lead to fines, prosecution, licence cancellation, export restrictions, debarment from finance and loss of access to strategic deposits. Transparent tax, royalty and ownership practices reduce disputes with host governments and support long-life assets through policy shifts and commodity price cycles.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Community engagement, grievance and impact records
Indigenous engagement, consent, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Supplier workforce, audit, grievance and remediation records
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
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Process-map item (customers): Jewellery, electronics and investment markets for precious metals from integrated mining groups
Process-map item (customers): Governments, infrastructure contractors and defence supply chains requiring strategic and critical minerals
Process-map item (emerging_pressures): Tightening tailings governance following major dam failures, including greater scrutiny of upstream dams, independent review and emergency preparedness
Process-map item (emerging_pressures): Water stress and competing catchment demands in arid mining regions, driving desalination, recycling and limits on abstraction
Process-map item (emerging_pressures): Critical minerals policies, resource nationalism, export controls and local beneficiation mandates reshaping offtake and investment decisions

It may be less material when…

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

Affected stakeholders

Affected communities
Business partners

Users of the information

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

Standards to check

ESRS ESRS G1 Business conductsearch disclosure cards
GRI GRI 205 Anti-corruptionsearch disclosure cards
GRI GRI 207 Taxsearch disclosure cards
GRI GRI 14 Mining Sector payments to governments disclosuressearch disclosure cards
SASB Business Ethics & Transparency

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Industry baseline
Strong industry signal
Financial materiality

Workcard generated from the catalogue

What this topic covers

Governance, ethics, anti-corruption and internal control systems for truthful, accountable and auditable compliance with the regulated records, approvals, certifications and representations that support steelmaking operations, procurement, trade and sales.

How it shows up in this industry

Iron and steel producers operate coke ovens, sinter plants, blast furnaces, basic oxygen furnaces, direct reduced iron units, electric arc furnaces, casting lines, rolling mills and scrap yards, with extensive regulated data and approval points. Governance controls are needed over emissions allowance records, Carbon Border Adjustment Mechanism information, environmental permit evidence, customs and sanctions screening, procurement decisions, waste classification documentation, and customer-facing steel grade or certification records.

Why it may be material

Steelmaking combines capital-intensive assets, high emissions profiles, cross-border trade, regulated inputs such as scrap and alloys, and customer-critical certificates. Weak ethics and compliance controls can create enforcement action, allowance or customs corrections, invalid customer representations, financing concerns and loss of confidence from regulators and customers.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Provision, claim, penalty, remediation and contingent-liability records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
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
Process-map item (assets): Process control systems, laboratory testing facilities, product certification systems, production planning software and steel grade know-how
Process-map item (customers): Automotive manufacturers and tier-one component suppliers buying sheet, advanced high-strength steel and coated coil
Process-map item (customers): Machinery and capital goods manufacturers using plate, bar, forgings and engineered steel grades
Process-map item (customers): Energy infrastructure developers buying line pipe steel, plate for wind towers, pressure vessel grades and electrical steel
Process-map item (customers): Packaging manufacturers buying tinplate and other coated thin-gauge steel

It may be less material when…

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

Affected stakeholders

Business partners
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS ESRS G1 Business conduct, with entity-specific compliance-control links to regulated environmental, product and workforce matters where financially materialsearch disclosure cards
GRI GRI 2 governance disclosuressearch disclosure cards
GRI GRI 205 Anti-corruptionsearch disclosure cards
GRI GRI 206 Anti-competitive Behaviour, with compliance-control links where materialsearch disclosure cards
SASB SASB Iron & Steel Producers governance links are likely indirect through regulatory environment and topic-specific management of greenhouse gas, air, water, waste and workforce matters

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Workcard generated from the catalogue

What this topic covers

Governance of hazard classification, labelling, safety data sheets, assay disclosure and downstream safe-use communication for mineral concentrates, ores, intermediates and refined metal products with toxic, reactive, radioactive or impurity-related hazards.

How it shows up in this industry

Metals and mining outputs include iron ore fines, bauxite, alumina, sulphide concentrates, mixed hydroxide products, refined cathodes, matte, doré and intermediates. Some products contain arsenic, lead, cadmium, mercury, fluorine, nickel, cobalt, naturally occurring radioactive material, cyanide-bearing residues or self-heating sulphides that affect smelter exposure, storage, emissions and market access.

Why it may be material

Incorrect hazard classification or incomplete impurity disclosure can lead to shipment rejection, smelter penalties, customer claims and restricted market access. Accurate safe-use communication supports offtake continuity and reduces liability where products require specialised handling, storage or processing.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which products, services, customers or end uses 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 downstream users?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Downstream-user outcome, complaint and product-use evidence
Supplier workforce, audit, grievance and remediation records
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Consumer outcome, complaint and product-impact records
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Operating-cost records and budgets linked to the topic
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): Concentrators, pelletising plants, sinter feed handling systems and metal refining or electrowinning facilities where integrated
Process-map item (assets): Land access rights, mineral licences, community agreements, water entitlements and closure bonds
Process-map item (customers): Commodity traders, blending houses and metal merchants aggregating ores and concentrates
Process-map item (customers): Automotive, construction, packaging, electrical equipment and machinery manufacturers buying refined metals or semi-finished metal products
Process-map item (customers): Governments, infrastructure contractors and defence supply chains requiring strategic and critical minerals

It may be less material when…

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

Affected stakeholders

Business partners
Contractors
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS S4 Consumers and end-userssearch disclosure cards
ESRS ESRS E2 Pollution where substances of concern are relevantsearch disclosure cards
GRI GRI 416 Customer Health and Safetysearch disclosure cards
GRI GRI 417 Marketing and Labellingsearch disclosure cards
GRI GRI 14 Mining Sector product responsibility contextsearch disclosure cards
SASB SASB Metals & Mining product-related hazards may be captured indirectly through operational safety, waste or business ethics topics

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of lobbying, political contributions, trade association activity and public policy advocacy on mining regulation, fiscal regimes, critical minerals, climate, water, tailings and land access.

How it shows up in this industry

Metals producers engage with host governments on mineral licence conditions, environmental approvals, mine safety law, water entitlements, royalty regimes, resource taxes, export controls, local content, local beneficiation and critical minerals strategies. Policy positions can influence the rules that govern tailings safety, land access, climate transition, water allocation and community protections.

Why it may be material

Policy engagement can materially affect permitting, tax burden, offtake access, local processing requirements and project economics. Misalignment between stated sustainability commitments and lobbying or trade association positions can create reputational damage, investor challenge and regulatory distrust.

Impact pathway

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

Financial pathway

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

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 Indigenous peoples?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Indigenous engagement, consent, grievance and impact records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
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
Process-map item (customers): Jewellery, electronics and investment markets for precious metals from integrated mining groups
Process-map item (emerging_pressures): Water stress and competing catchment demands in arid mining regions, driving desalination, recycling and limits on abstraction
Process-map item (emerging_pressures): Critical minerals policies, resource nationalism, export controls and local beneficiation mandates reshaping offtake and investment decisions
Process-map item (emerging_pressures): Growing scrutiny of deep-sea mining, seabed minerals and novel extraction methods before commercial deployment
Process-map item (external_impacts): In-migration, housing pressure, road safety risks and changes to local economies around boom-and-bust mining districts

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.

Affected stakeholders

Affected communities
Business partners

Users of the information

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

Standards to check

ESRS ESRS G1 Business conduct, including political influence and lobbying where applicablesearch disclosure cards
GRI GRI 415 Public Policysearch disclosure cards
GRI GRI 14 Mining Sector governance contextsearch disclosure cards
SASB SASB Metals & Mining does not provide a single dedicated lobbying topic; linkage may be indirect through business ethics and regulatory environment disclosures

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Governance
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Due diligence and accountability for suppliers, contractors, security providers and service partners supporting mining, processing, logistics, camps and local procurement programmes.

How it shows up in this industry

Mines rely on contract mining, earthmoving, maintenance, drilling, assay, engineering, security, catering, camp services, rail, port, shipping and heavy-lift logistics. Remote and high-risk jurisdictions can involve labour brokers, local content obligations, security arrangements and small suppliers whose conduct affects workforce rights, community safety and licence continuity.

Why it may be material

Third-party failures can cause labour rights harm, safety incidents, corruption exposure, community conflict, project delays and financing concerns. Strong due diligence supports reliable contractor performance, responsible local procurement and compliance with human rights expectations across long mine lives.

Impact pathway

Potential effects may reach supply-chain workers.
Potential effects may reach contractors.
Potential effects may reach workers.
Potential effects may reach affected communities.
Potential effects may reach Indigenous peoples.
Affected stakeholder groups identified in the source include Affected communities, Business partners, Contractors, Employees, Suppliers, Trade unions, Value chain workers.
The source places the pathway in Upstream, Own operations, Cross value chain.

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which 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
Indigenous engagement, consent, grievance and impact records
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Power supply assets including substations, diesel generation, gas turbines, renewable power purchase links and microgrids
Process-map item (customers): Jewellery, electronics and investment markets for precious metals from integrated mining groups
Process-map item (customers): Governments, infrastructure contractors and defence supply chains requiring strategic and critical minerals
Process-map item (emerging_pressures): Tightening tailings governance following major dam failures, including greater scrutiny of upstream dams, independent review and emergency preparedness
Process-map item (emerging_pressures): Water stress and competing catchment demands in arid mining regions, driving desalination, recycling and limits on abstraction

It may be less material when…

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

Affected stakeholders

Affected communities
Business partners
Contractors
Employees
Suppliers
Trade unions
Value chain workers

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS S2 Workers in the value chainsearch disclosure cards
ESRS ESRS G1 Business conductsearch disclosure cards
GRI GRI 308 Supplier Environmental Assessmentsearch disclosure cards
GRI GRI 414 Supplier Social Assessmentsearch disclosure cards
GRI GRI 409 Forced or Compulsory Laboursearch disclosure cards
GRI GRI 14 Mining Sector contractor and human rights contextsearch disclosure cards
SASB Security, Human Rights & Rights of Indigenous Peoples and workforce safety topics where contractor governance is relevant

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Business-model dependent
Moderate industry signal
Financial materiality

Workcard generated from the catalogue

What this topic covers

Governance of direct and indirect public policy engagement where steel producers seek to influence climate, trade, energy, environmental permitting, industrial strategy and raw material regulation.

How it shows up in this industry

Steel producers engage with governments on emissions trading, carbon border measures, electricity prices, hydrogen infrastructure, industrial subsidies, trade measures, best available techniques, air quality limits, scrap rules and permitting for major route-change investments. These positions can materially shape the pace and credibility of steel decarbonisation and pollution control.

Why it may be material

Policy outcomes influence carbon costs, trade exposure, transition subsidies, energy procurement, permitting timetables and air quality requirements. Misalignment between lobbying and stated transition plans can affect investor confidence and reputation.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Process control systems, laboratory testing facilities, product certification systems, production planning software and steel grade know-how
Process-map item (customers): Automotive manufacturers and tier-one component suppliers buying sheet, advanced high-strength steel and coated coil
Process-map item (customers): Machinery and capital goods manufacturers using plate, bar, forgings and engineered steel grades
Process-map item (customers): Energy infrastructure developers buying line pipe steel, plate for wind towers, pressure vessel grades and electrical steel
Process-map item (customers): Packaging manufacturers buying tinplate and other coated thin-gauge steel

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.

Affected stakeholders

Affected communities
Business partners

Users of the information

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

Standards to check

ESRS ESRS G1 Political engagement and lobbying activitiessearch disclosure cards
GRI GRI 415 Public Policysearch disclosure cards
SASB SASB Iron & Steel Producers does not clearly isolate lobbying or political engagement

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of upstream human rights, worker, community, ecosystem, provenance and safety impacts linked to steelmaking raw materials, alloy inputs and scrap procurement.

How it shows up in this industry

Steel producers depend on bulk iron ore, metallurgical coal, coke, limestone, direct reduced iron, hot briquetted iron, ferroalloys and scrap from global and regional supply chains. Demand for chromium, nickel, manganese, vanadium, niobium, molybdenum, high-quality scrap and coal links steel products to upstream extraction, quarrying, scrap collection, transport and processing impacts.

Why it may be material

Upstream raw materials link steelmakers to mining, quarrying, ferroalloy production and scrap collection impacts. Supplier governance is the main lever for managing human rights, community, ecological, sanctions and hazardous scrap provenance concerns.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Supplier workforce, audit, grievance and remediation records
Community engagement, grievance and impact records
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Indigenous engagement, consent, grievance and impact records
Workforce, health and safety, engagement and grievance records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Raw material stockyards, blending beds, stacker-reclaimers, covered conveyors and dust suppression systems for ore, coal, coke, scrap and fluxes
Process-map item (assets): Process control systems, laboratory testing facilities, product certification systems, production planning software and steel grade know-how
Process-map item (emerging_pressures): Scarcity and rising price premiums for low-residual, high-quality ferrous scrap suitable for flat products and demanding grades
Process-map item (emerging_pressures): Investor and lender pressure for Paris-aligned transition plans, methane and coal exposure disclosure, and credible capital allocation
Process-map item (emerging_pressures): Digital product passports and traceability requirements linking steel batches to scrap content, alloy content and carbon data

It may be less material when…

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

Affected stakeholders

Business partners
Customers / end-users
Suppliers
Value chain workers

Users of the information

Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS ESRS S2 Workers in the value chainsearch disclosure cards
ESRS ESRS S3 Affected communitiessearch disclosure cards
ESRS ESRS G1 supplier relationships where materialsearch disclosure cards
GRI GRI supplier environmental and social assessment disclosures, and sector-related upstream impact disclosuressearch disclosure cards
SASB SASB Iron & Steel Producers supply chain management anchors may be limited and sector-specific

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

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

Workcard generated from the catalogue

What this topic covers

Governance and technical controls protecting the availability, integrity and recoverability of steelworks operational technology, industrial control systems and directly linked manufacturing data systems that support safe production, product release and site utility control.

How it shows up in this industry

Modern steelworks depend on industrial control systems for blast furnaces or direct-reduced iron units, electric arc furnaces, basic oxygen furnaces, continuous casters, rolling mills, by-product gas networks, water-treatment plants, laboratories, manufacturing execution systems, coil tracking and product release records. Disruption can affect molten metal handling, grade quality, utility stability, just-in-time deliveries, safety interlocks and operational records used for regulatory and customer assurance.

Why it may be material

Cyber incidents can cause extended outages, loss of control-system visibility, corrupted process recipes or laboratory interfaces, loss of traceability, customer delivery failures, insurance exclusions and expensive recovery across high-value continuous production assets in steelmaking.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Downstream-user outcome, complaint and product-use evidence
Emergency-response plans, incident logs and responder feedback
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Insurance coverage, premium, exclusion and claims records
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Process control systems, laboratory testing facilities, product certification systems, production planning software and steel grade know-how
Process-map item (customers): Automotive manufacturers and tier-one component suppliers buying sheet, advanced high-strength steel and coated coil
Process-map item (customers): Machinery and capital goods manufacturers using plate, bar, forgings and engineered steel grades
Process-map item (customers): Energy infrastructure developers buying line pipe steel, plate for wind towers, pressure vessel grades and electrical steel
Process-map item (customers): Packaging manufacturers buying tinplate and other coated thin-gauge steel

It may be less material when…

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

Affected stakeholders

Affected communities
Contractors
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS ESRS G1 or entity-specific governance disclosures; cybersecurity is not a direct sector topicsearch disclosure cards
GRI No clear GRI topic-specific cybersecurity anchor for steel operational technologysearch disclosure cards
SASB SASB Iron & Steel Producers does not clearly isolate operational technology cybersecurity

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Emerging issue
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of product carbon footprint information and emissions attributes for ores, concentrates, pellets and refined metal products sold into low-carbon steel, aluminium and battery supply chains.

How it shows up in this industry

Steel mills, aluminium value chains, battery precursor manufacturers and automotive customers increasingly request mine-level emissions data for iron ore fines, pellets, bauxite, alumina, nickel, cobalt, manganese and lithium-bearing products. These requests are linked to green steel raw materials, low-carbon aluminium, battery carbon footprint requirements, border adjustment mechanisms and offtake contracts with traders and smelters.

Why it may be material

Customer procurement is shifting from commodity-grade data to product-specific emissions evidence. Poor data controls can prevent access to premium low-carbon markets and create greenwashing liability, while assured information can support price differentials, offtake security and sustainability-linked finance.

Impact pathway

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

Financial pathway

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

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
Emissions, air-quality and atmospheric-impact records linked to the topic
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Concentrators, pelletising plants, sinter feed handling systems and metal refining or electrowinning facilities where integrated
Process-map item (assets): Geological models, mine plans, ore reserve databases, fleet management systems, plant control systems and environmental monitoring networks
Process-map item (customers): Steel mills buying iron ore fines, lump ore, pellets and metallurgical additives
Process-map item (customers): Aluminium smelters and alumina refineries buying bauxite or alumina feedstock
Process-map item (customers): Battery precursor and cathode manufacturers buying nickel, cobalt, manganese and lithium-bearing products where produced by diversified miners

It may be less material when…

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

Affected stakeholders

Business partners
Customers / end-users

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS E1 Climate changesearch disclosure cards
ESRS ESRS G1 Business conduct for claim governancesearch disclosure cards
GRI GRI 14 climate-related mining contextsearch disclosure cards
SASB Greenhouse Gas Emissions and customer-related metrics where applicable

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Emerging issue
Moderate industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Cybersecurity governance and resilience for digitally connected mining assets, autonomous equipment, industrial control systems, remote operations, environmental monitoring, logistics and power systems.

How it shows up in this industry

Modern mines depend on fleet management systems, autonomous mobile equipment, plant control systems, substations, power microgrids, slurry pipelines, rail and port systems, geological models, ore reserve databases and environmental monitoring networks. Cyber compromise can disrupt safety-critical controls, production, water treatment, tailings monitoring, shipping schedules and emergency communications.

Why it may be material

Remote operations, vendor connectivity, autonomous equipment and digital monitoring increase cyber exposure at high-hazard sites. A significant incident can cause production loss, unsafe equipment interactions, environmental control failures, regulatory notification, insurance escalation and loss of customer confidence in critical mineral supply reliability.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Emergency-response plans, incident logs and responder feedback
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
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): Open-pit and underground mines for iron ore, bauxite, copper, nickel, zinc, lead, precious and other non-ferrous metals
Process-map item (assets): Drill rigs, excavators, draglines, loaders, haul trucks, dozers and autonomous mobile equipment fleets
Process-map item (assets): Geological models, mine plans, ore reserve databases, fleet management systems, plant control systems and environmental monitoring networks
Process-map item (customers): Jewellery, electronics and investment markets for precious metals from integrated mining groups
Process-map item (emerging_pressures): Water stress and competing catchment demands in arid mining regions, driving desalination, recycling and limits on abstraction

It may be less material when…

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

Affected stakeholders

Business partners
Contractors
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS ESRS G1 Business conductsearch disclosure cards
ESRS ESRS S1 /S2 where workforce safety is affectedsearch disclosure cards
GRI GRI has no dedicated mining operational technology cybersecurity disclosure; mapping requires expert reviewsearch disclosure cards
SASB SASB Metals & Mining has limited direct cybersecurity coverage; links may be indirect through operational safety and business continuity-related disclosures

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Emerging issue
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of mineral provenance, chain-of-custody, sanctions screening, conflict-affected area due diligence, battery metal requirements and responsible offtake claims for metals sold into regulated or high-scrutiny supply chains.

How it shows up in this industry

Copper, nickel, cobalt, manganese, lithium, tin, rare earths, precious metals, bauxite, alumina and iron ore enter steel, aluminium, battery, electronics, automotive, construction, defence and infrastructure supply chains. Customers and regulators increasingly request assured provenance, responsible sourcing due diligence, sanctions screening and mine-level origin information, especially for battery-relevant and strategic minerals.

Why it may be material

Traceability is becoming a condition of market access for battery, automotive, electronics and strategic mineral supply chains. Weak provenance controls can exclude products from regulated markets or sustainability-linked offtake, while credible chain-of-custody can support preferred supplier status, price premiums and financing access.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Where across the value chain is the pathway most significant?
Which products, services, customers or end uses create or concentrate the pathway?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
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
Supplier workforce, audit, grievance and remediation records
Community engagement, grievance and impact records
Indigenous engagement, consent, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Open-pit and underground mines for iron ore, bauxite, copper, nickel, zinc, lead, precious and other non-ferrous metals
Process-map item (assets): Crushing, screening, grinding, flotation, magnetic separation, gravity separation and leaching plants
Process-map item (assets): Concentrators, pelletising plants, sinter feed handling systems and metal refining or electrowinning facilities where integrated
Process-map item (assets): Power supply assets including substations, diesel generation, gas turbines, renewable power purchase links and microgrids
Process-map item (assets): Geological models, mine plans, ore reserve databases, fleet management systems, plant control systems and environmental monitoring networks

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

Affected stakeholders

Business partners
Customers / end-users
Suppliers

Users of the information

Board / management
Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS ESRS G1 Business conductsearch disclosure cards
ESRS ESRS S2 Workers in the value chainsearch disclosure cards
ESRS ESRS S3 Affected communities depending on due diligence scopesearch disclosure cards
GRI GRI 14 Mining Sector topics on responsible supply chains, conflict-affected areas and human rights due diligencesearch disclosure cards
SASB SASB Metals & Mining may capture aspects through Security, Human Rights & Rights of Indigenous Peoples and Business Ethics & Transparency, but traceability-specific mapping needs review

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Governance
Emerging issue
Entity-specific validation required
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of critical mineral offtake, local beneficiation, export controls and end-use screening as geopolitical policy reshapes metals investment and market access.

How it shows up in this industry

Customers include battery manufacturers, infrastructure contractors, defence supply chains, governments, traders and smelters buying concentrates, intermediates and refined metals. Critical minerals policies, export controls, resource nationalism, local beneficiation mandates, royalty regimes, profit-sharing agreements and concerns about sanctioned or harmful end uses increasingly influence investment and offtake decisions.

Why it may be material

Critical mineral geopolitics is turning offtake and investment decisions into sustainability governance issues because allocation choices influence host-country development benefits, corruption exposure, sanctions screening, human rights due diligence and local processing footprints. Materiality depends on commodity mix and host-country policy exposure.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Community engagement, grievance and impact records
Supplier workforce, audit, grievance and remediation records
Downstream-user outcome, complaint and product-use evidence
Indigenous engagement, consent, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Insurance coverage, premium, exclusion and claims records
Process-map item (assets): Crushing, screening, grinding, flotation, magnetic separation, gravity separation and leaching plants
Process-map item (assets): Land access rights, mineral licences, community agreements, water entitlements and closure bonds
Process-map item (customers): Copper, nickel, zinc and lead smelters buying concentrates under offtake contracts
Process-map item (customers): Jewellery, electronics and investment markets for precious metals from integrated mining groups
Process-map item (customers): Governments, infrastructure contractors and defence supply chains requiring strategic and critical minerals

It may be less material when…

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

Affected stakeholders

Affected communities
Business partners
Customers / end-users

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS ESRS G1 Business conduct, with possible links tosearch disclosure cards
ESRS ESRS S3 Affected communitiessearch disclosure cards
GRI GRI 14 Mining Sector disclosures on economic contribution, payments to governments, local communities and human rightssearch disclosure cards
SASB SASB Metals & Mining has limited direct coverage; possible links to Business Ethics & Transparency

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Which topics should you investigate first?

Initial screening

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