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Materiality Navigator·Mining — Other (Rare Minerals, Precious Metals and Gems)

Which topics should you investigate first?

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

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

A close-up of a pyrite mineral specimen against a black background.
Step 1 Choose the business model you are screening

Candidate topics — Mining — Other (Rare Minerals, Precious Metals and Gems)

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

Workcard generated from the catalogue

What this topic covers

Prevention, detection, remediation and provisioning for unintended releases of cyanide, acids, flotation reagents, hydrocarbons, heavy metals, saline water, radioactive particles, seepage and acid or metalliferous drainage to soil, groundwater and surface water.

How it shows up in this industry

Precious metal, rare earth and specialty mineral operations use cyanide, lime, caustic soda, hydrochloric acid, sulphuric acid, nitric acid, flotation reagents, activated carbon, fuels and lubricants. Heap leach pads, reagent tanks, fuel farms, laboratories, exposed sulphide waste, historical workings and closed facilities can create seepage, acid rock drainage, legacy contamination, open shafts and long-term treatment obligations.

Why it may be material

Uncontrolled releases create remediation liabilities, regulatory orders, fines, litigation, higher closure provisions and production restrictions. They can also undermine land access agreements, refinancing, asset transactions and future permitting for expansions or new deposits.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • 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
  • 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
  • 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, filtered tailings stacks, waste rock dumps, water dams and diversion channels
  • Process-map item (assets): Power plants, substations, transmission lines, pipelines, borefields and water treatment plants
  • Process-map item (assets): Mine planning software, geological block models, fleet management systems, process control systems and environmental monitoring databases
  • Process-map item (emerging_pressures): Climate change increasing flood, drought, heat stress, wildfire and permafrost risks for mine design, closure and insurance
  • Process-map item (external_impacts): Land disturbance, habitat fragmentation and visual alteration from pits, waste rock dumps, tailings facilities, roads and power corridors

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

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Management of land disturbance, habitat fragmentation, protected areas, wildlife corridors, no-go area commitments, biodiversity offsets, progressive rehabilitation, backfilling, revegetation, closure landforms and measurable ecological restoration.

How it shows up in this industry

Exploration, open-pit mining, underground portals, alluvial and placer extraction, waste rock dumps, tailings facilities, roads, power corridors, worker camps, port stockpiles and water dams disturb land and habitats. Growing expectations for nature-positive mining, biodiversity offset integrity, protected-area exclusions and measurable habitat restoration apply to producers of rare earths, gemstones, diamonds, gold, platinum group metals and other specialty minerals.

Why it may be material

Land transformation can remove habitat, fragment corridors, affect ecosystem services and constrain future land use. It also drives environmental approvals, closure bonds, offset costs, rehabilitation provisions, financing conditions and customer scrutiny of responsible sourcing claims.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Biodiversity, habitat and ecosystem-impact evidence
  • Community engagement, grievance and impact records
  • Indigenous engagement, consent, grievance and impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Drill rigs, excavators, wheel loaders, haul trucks, graders, dozers, water carts and ancillary mining fleet
  • Process-map item (assets): Worker camps, medical clinics, airstrips, access roads, rail sidings and port storage areas
  • Process-map item (assets): Mine planning software, geological block models, fleet management systems, process control systems and environmental monitoring databases
  • Process-map item (emerging_pressures): Tighter tailings governance, independent assurance and disclosure expectations after major tailings disasters
  • Process-map item (emerging_pressures): Electrification of mining fleets, renewable power purchase agreements and pressure to reduce diesel dependence in remote operations

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Customers / end-users

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Control of particulate matter, respirable crystalline silica, metal-bearing dust, radioactive particles, diesel exhaust particulates, nitrogen oxides, sulphur dioxide, blasting fumes, roasting and smelting fumes, and fugitive dust from pits, crushing, haul roads, stockpiles and ports.

How it shows up in this industry

Drilling, blasting, loading, haulage, crushing, grinding, screening, flotation, roasting, smelting, refining, port stockpiles and concentrate handling generate dust and air pollutants. Outputs include particulate matter, nitrogen oxides, sulphur dioxide, diesel exhaust particulates, fugitive dust, blasting fumes and dust containing silica, metals or radioactive particles that may affect workers, nearby residents, vegetation and water surfaces.

Why it may be material

Air emissions and dust are core because they are routine by-products of mining and processing. Exceedances can lead to fines, operating restrictions, abatement capital expenditure, occupational disease claims, permit delays and community complaints.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach ecosystems.
  5. Potential effects may reach water bodies.
  6. Potential effects may reach the atmosphere.
  7. Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees.
  8. The source places the pathway in Own operations, Downstream.

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which 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
  • 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
  • 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): Mine planning software, geological block models, fleet management systems, process control systems and environmental monitoring databases
  • Process-map item (emerging_pressures): Expansion of critical minerals strategies, export controls, domestic processing incentives and geopolitical competition over rare earths and specialty metals
  • Process-map item (emerging_pressures): Electrification of mining fleets, renewable power purchase agreements and pressure to reduce diesel dependence in remote operations
  • Process-map item (emerging_pressures): Water stress, competing community water needs and stricter limits on groundwater abstraction, salinity and discharge quality
  • Process-map item (emerging_pressures): Climate change increasing flood, drought, heat stress, wildfire and permafrost risks for mine design, closure and insurance

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

Users of the information

  • Investors / creditors
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Management of greenhouse gas emissions and energy intensity from diesel fleets, self-generated and purchased power, explosives, ventilation, crushing, grinding, smelting, refining, rare earth separation, camps and long-distance logistics.

How it shows up in this industry

Rare mineral, precious metal and gem operations use haul trucks, underground ventilation, mills, furnaces, refineries, solvent extraction trains, remote camps, backup generators and aviation or road logistics. Diesel displacement, renewable power purchase agreements, microgrids, battery-electric underground equipment and lower-carbon processing are increasingly relevant for gold, platinum group metals, rare earths and other critical minerals sold into jewellery, electronics, automotive, hydrogen, battery and defence supply chains.

Why it may be material

This issue is central because it was identified through financial, impact and emerging-trend analysis, and because fuel and electricity are explicit operating inputs. Energy price volatility, carbon pricing, transition capital expenditure, lender expectations and customer demand for lower-carbon metals can affect margins, financing and market access, while operational emissions contribute directly to climate change.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Drill rigs, excavators, wheel loaders, haul trucks, graders, dozers, water carts and ancillary mining fleet
  • Process-map item (assets): Heap leach pads, carbon-in-leach circuits, electrowinning cells, smelters, furnaces and refineries
  • Process-map item (assets): Power plants, substations, transmission lines, pipelines, borefields and water treatment plants
  • Process-map item (assets): Mine planning software, geological block models, fleet management systems, process control systems and environmental monitoring databases
  • Process-map item (customers): Automotive catalyst manufacturers, hydrogen technology suppliers, fuel cell producers and chemical catalyst makers using platinum group metals

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

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Management of process water, pit dewatering, groundwater abstraction, borefields, recycled tailings water, brines, salinity, sludge, water treatment residues, mine water discharges and discharge quality under water stress and competing community water needs.

How it shows up in this industry

Open-pit, underground, alluvial, leach and rare earth processing operations rely on process water, dewatering, groundwater abstraction, recycled tailings water, water dams and treatment plants. Sulphide waste rock, exposed pit walls and tailings can add metals, acidity and salinity to contact water, while arid and remote locations may share aquifers and rivers with communities, pastoralists and Indigenous peoples.

Why it may be material

Water stewardship is a core issue because routine abstraction, dewatering and discharge are integral to extraction and processing. Water scarcity, salinity limits, discharge quality conditions and long-term treatment needs can drive operating costs, capital expenditure, permit restrictions, litigation, closure provisions and social acceptance.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • 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
  • 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): Drill rigs, excavators, wheel loaders, haul trucks, graders, dozers, water carts and ancillary mining fleet
  • Process-map item (assets): Tailings storage facilities, filtered tailings stacks, waste rock dumps, water dams and diversion channels
  • Process-map item (assets): Power plants, substations, transmission lines, pipelines, borefields and water treatment plants
  • Process-map item (assets): Mine planning software, geological block models, fleet management systems, process control systems and environmental monitoring databases
  • Process-map item (emerging_pressures): Tighter tailings governance, independent assurance and disclosure expectations after major tailings disasters

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

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Adaptation of pits, underground workings, tailings facilities, waste rock dumps, heap leach pads, water dams, diversion channels, roads, airstrips, power systems, camps and closure designs to flood, drought, heat, wildfire, storm and permafrost instability.

How it shows up in this industry

Mining assets in this subindustry include open pits, shafts, declines, dewatering systems, tailings storage facilities, filtered stacks, waste rock dumps, heap leach pads, water dams, borefields, remote roads, seasonal roads, river barges, airstrips, transmission lines and long-term water treatment systems. Climate hazards can affect water balance, tailings deposition, access, worker transport, emergency response and closure assumptions.

Why it may be material

Physical climate hazards can raise adaptation capital expenditure, sustaining operating costs, insurance premiums, coverage exclusions, downtime and closure liabilities. They also create impact pathways where damaged containment, water or access infrastructure affects workers, communities, ecosystems and downstream water users.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Emergency-response plans, incident logs and responder feedback
  • 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
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Drill rigs, excavators, wheel loaders, haul trucks, graders, dozers, water carts and ancillary mining fleet
  • Process-map item (assets): Mine planning software, geological block models, fleet management systems, process control systems and environmental monitoring databases
  • Process-map item (emerging_pressures): Electrification of mining fleets, renewable power purchase agreements and pressure to reduce diesel dependence in remote operations
  • Process-map item (emerging_pressures): Investor and customer expectations for nature-positive mining, biodiversity offsets, no-go areas and measurable habitat restoration
  • Process-map item (emerging_pressures): Growth in recycling, urban mining, lab-grown diamonds and substitution technologies altering demand for newly mined materials

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Contractors
  • Employees

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Geotechnical and containment integrity of tailings storage facilities, filtered tailings stacks, waste rock dumps, spent heap leach pads, slag piles and associated embankments, liners, seepage-control structures, decant systems and dam-safety controls. The topic covers design basis, construction quality, lift approvals, deposition controls, pond and freeboard management where these affect stability, instrumentation, trigger-action-response plans, independent technical review, emergency breach preparedness and financial provisioning for facility integrity.

How it shows up in this industry

Rare mineral, precious metal and gem extraction and processing can generate high volumes of tailings slurry, filtered residues, waste rock, slag and spent heap leach material from crushing, grinding, beneficiation, cyanide or acid leaching, smelting, refining and rare earth separation. Facilities may contain metal-bearing residues, sulphide minerals, process reagents and fine-grained materials that require engineered confinement, slope stability controls, pore-pressure monitoring, water reclaim systems relevant to dam safety, and independent assurance expected by lenders, insurers and regulators.

Why it may be material

This is a core topic because loss of containment or structural failure of tailings and mine waste facilities can cause fatalities, downstream inundation, extensive sediment deposition, long-term contamination, production stoppages, licence suspension, uninsured loss, litigation and financing constraints. Its materiality is driven by the high consequence of failure, the scale and longevity of facilities, and rising expectations for independent assurance and transparent governance of facility integrity.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • 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
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Emergency-response plans, incident logs and responder feedback
  • 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
  • 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, filtered tailings stacks, waste rock dumps, water dams and diversion channels
  • Process-map item (assets): Explosives magazines, reagent storage tanks, fuel farms, workshops, warehouses and laboratories
  • Process-map item (assets): Worker camps, medical clinics, airstrips, access roads, rail sidings and port storage areas
  • Process-map item (assets): Mine planning software, geological block models, fleet management systems, process control systems and environmental monitoring databases
  • Process-map item (emerging_pressures): Tighter tailings governance, independent assurance and disclosure expectations after major tailings disasters

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

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Handling, storage, treatment, backhaul, disposal and record-keeping for hazardous waste streams, including used oils, spent reagents, contaminated packaging, water treatment sludge, laboratory waste, refractory linings, spent activated carbon, process residues and naturally occurring radioactive material where present.

How it shows up in this industry

Mining and processing for gold, rare earths, platinum group metals and specialty minerals uses cyanide, acids, flotation reagents, lubricants, fuels, activated carbon, mill liners, filters, membranes and laboratory chemicals. Backhaul and disposal logistics for used oils, spent reagents, contaminated packaging, scrap steel and hazardous waste are explicit operational activities, particularly for remote sites reliant on road, rail, port, barge, aircraft or seasonal supply routes.

Why it may be material

Hazardous waste is a distinct process issue because misclassification, poor storage or failed disposal controls can contaminate land and water, expose workers and contractors, breach permits and increase remediation and closure liabilities. Remote logistics can magnify storage duration, cost and emergency-response consequences.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • 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
  • 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): Tailings storage facilities, filtered tailings stacks, waste rock dumps, water dams and diversion channels
  • Process-map item (assets): Explosives magazines, reagent storage tanks, fuel farms, workshops, warehouses and laboratories
  • Process-map item (assets): Mine planning software, geological block models, fleet management systems, process control systems and environmental monitoring databases
  • Process-map item (emerging_pressures): Climate change increasing flood, drought, heat stress, wildfire and permafrost risks for mine design, closure and insurance
  • Process-map item (external_impacts): Land disturbance, habitat fragmentation and visual alteration from pits, waste rock dumps, tailings facilities, roads and power corridors

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Business partners
  • Contractors
  • Employees
  • Suppliers

Users of the information

  • Investors / creditors
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Direct effects on nearby settlements from blasting vibration, flyrock, noise, light spill, traffic, worker influx, camp activity, local price pressures, housing demand, public service strain and grievance responsiveness around mines, processing sites and logistics corridors.

How it shows up in this industry

Open-pit blasting, haul roads, waste stripping, alluvial extraction, worker camps, airstrips, charter flights, buses, remote supply logistics, high-value security handling and port stockpiles can affect nearby settlements. Worker influx and cash flows can alter housing markets, public services, local safety, gender-based violence exposure and local prices in remote mining regions.

Why it may be material

Community amenity and influx impacts affect wellbeing, perceived safety and local access to services. Poor management can escalate grievances, tighten permit conditions, disrupt access routes, delay operations and damage reputation in jewellery, bullion and critical minerals markets.

Impact pathway

  1. Potential effects may reach affected communities.
  2. Potential effects may reach workers.
  3. Potential effects may reach contractors.
  4. Potential effects may reach Indigenous peoples.
  5. Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees.
  6. The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • 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
  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement 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
  • 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): Worker camps, medical clinics, airstrips, access roads, rail sidings and port storage areas
  • Process-map item (assets): Mine planning software, geological block models, fleet management systems, process control systems and environmental monitoring databases
  • Process-map item (emerging_pressures): Water stress, competing community water needs and stricter limits on groundwater abstraction, salinity and discharge quality
  • Process-map item (emerging_pressures): Automation, remote operations and artificial intelligence changing workforce skills, local employment expectations and cyber security exposure
  • Process-map item (emerging_pressures): Climate change increasing flood, drought, heat stress, wildfire and permafrost risks for mine design, closure and insurance

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
  • Employees

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Controls for inbound and outbound movement of explosives, cyanide, acids, lime, fuels, reagents, rare earth products with naturally occurring radioactive material, arsenic-bearing concentrates, metal powders, cyanide-bearing residues, contaminated packaging and high-value parcels requiring secure and emergency-ready logistics.

How it shows up in this industry

Logistics include licensed road freight, rail and port supply chains for explosives, cyanide, acids, fuels and reagents; concentrate transport in sealed containers, drums, bulk bags and covered trucks; hazardous goods controls for rare earth and specialty mineral exports; remote supply by seasonal roads, barges, helicopters and aircraft; and secure air freight, armoured vehicles and bonded warehouses for gold, diamonds and gemstones.

Why it may be material

Transport incidents can harm drivers, responders, communities, waterways and downstream users, while theft or failed custody can create cargo losses and customer delivery failures. Financial effects include clean-up liability, licence suspension, route restrictions, insurance claims, customs holds and production disruption from reagent supply interruption.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • 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
  • Biodiversity, habitat and ecosystem-impact evidence
  • Soil and groundwater monitoring, incident and remediation records
  • Emergency-response plans, incident logs and responder feedback
  • Downstream-user outcome, complaint and product-use evidence
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • 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): Diamond recovery plants, X-ray sorting machines, dense media circuits and secure glovebox facilities
  • Process-map item (assets): Explosives magazines, reagent storage tanks, fuel farms, workshops, warehouses and laboratories
  • Process-map item (customers): Diamond cutters, gemstone dealers, jewellery brands, luxury goods houses and auction markets
  • Process-map item (customers): Industrial abrasive, drilling, cutting tool and wear-resistant materials manufacturers using industrial diamonds and tungsten carbide
  • Process-map item (customers): Chemical processors and advanced materials companies buying rare earth oxides, salts, metals and alloys

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
  • Contractors
  • Customers / end-users
  • Employees

Users of the information

  • Investors / creditors
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Respect for Indigenous peoples, traditional owners, pastoralists and other land-connected communities affected by exploration, land access negotiation, mineral licences, community agreements, resettlement, restrictions on access, cultural heritage disturbance and benefit-sharing.

How it shows up in this industry

Mine planning, permitting, exploration drilling, open-pit stripping, underground development, alluvial extraction, roads, power corridors, tailings facilities and closure landforms can intersect with sacred sites, traditional livelihoods, water sources and customary land. Critical mineral, precious metal and gemstone projects often depend on durable land access rights, consent processes, community agreements and benefit-sharing arrangements in remote or culturally significant landscapes.

Why it may be material

This issue is core because mineral development can restrict land and resource access, disturb cultural heritage and affect Indigenous peoples and traditional livelihoods. Poor consent quality or weak benefit-sharing can cause litigation, permit delays, licence suspension, project redesign, lender withdrawal and project value loss.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Community engagement, grievance and impact records
  • Indigenous engagement, consent, grievance and impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Supplier workforce, audit, grievance and remediation records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Worker camps, medical clinics, airstrips, access roads, rail sidings and port storage areas
  • Process-map item (emerging_pressures): Tighter tailings governance, independent assurance and disclosure expectations after major tailings disasters
  • Process-map item (emerging_pressures): Rising scrutiny of Indigenous rights, free, prior and informed consent, cultural heritage protection and benefit-sharing agreements
  • Process-map item (emerging_pressures): Water stress, competing community water needs and stricter limits on groundwater abstraction, salinity and discharge quality
  • Process-map item (external_impacts): Land disturbance, habitat fragmentation and visual alteration from pits, waste rock dumps, tailings facilities, roads and power corridors

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Trade unions

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Prevention of fatalities, serious injuries and occupational disease across exploration drilling, blasting, open-pit haulage, underground ground control, shaft hoisting, ventilation, dewatering, processing, reagent handling, security work, camps and remote worker transport.

How it shows up in this industry

Workers, contractors and security personnel operate drill rigs, excavators, haul trucks, crushers, mills, flotation cells, leach circuits, smelters, refineries, laboratories, shafts, stopes, ventilation systems, explosives magazines, fuel farms, camps, clinics and airstrips. They face ground falls, mobile equipment interactions, blasting, flyrock, dust, diesel particulate matter, noise, heat, acids, cyanide, fatigue and remote roster pressures.

Why it may be material

Worker safety is a core topic because the operating model exposes employees and contractors to high-consequence hazards. Fatalities, serious injuries and occupational disease can stop production, trigger prosecution, increase compensation and insurance costs, and undermine labour availability and contractor retention.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • 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
  • 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): Worker camps, medical clinics, airstrips, access roads, rail sidings and port storage areas
  • Process-map item (assets): Mine planning software, geological block models, fleet management systems, process control systems and environmental monitoring databases
  • Process-map item (emerging_pressures): Growing demand for verified low-carbon, traceable and responsibly sourced gold, platinum group metals, diamonds and critical minerals
  • Process-map item (emerging_pressures): Expansion of critical minerals strategies, export controls, domestic processing incentives and geopolitical competition over rare earths and specialty metals
  • Process-map item (emerging_pressures): Increased use of satellite monitoring, drone surveys, digital twins and real-time tailings instrumentation for operational transparency

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
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Classification, labelling, safety data, impurity disclosure and safe-use communication for concentrates, rare earth products, metal powders, platinum group metal compounds, lithium compounds and residues containing cyanide, arsenic, antimony, mercury or naturally occurring radioactive material.

How it shows up in this industry

Products may include rare earth concentrates and oxides, platinum group metal compounds, fine metal powders, lithium and specialty mineral salts, arsenic-bearing concentrates, cyanide residues, and materials subject to moisture, radioactivity or hazardous goods controls. Downstream users include refiners, smelters, chemical processors, electronics manufacturers, catalyst makers, battery producers and advanced materials companies.

Why it may be material

Downstream workers and users can experience sensitisation, inhalation harm, corrosive injury, toxic fume exposure, combustible dust incidents or radiological exposure where product hazards and impurities are poorly communicated. Correct classification, safety data and handling information also affect customer acceptance and market access under substance and transport regimes.

Impact pathway

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

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

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?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on downstream users?
  • 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

  • Downstream-user outcome, complaint and product-use evidence
  • 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
  • Biodiversity, habitat and ecosystem-impact evidence
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Mineral tenure, offtake agreements, refining contracts, brand trust and certified provenance systems
  • Process-map item (customers): Precious metal refiners, bullion banks, mints, jewellery manufacturers and investment product fabricators
  • Process-map item (customers): Commodity traders, concentrate merchants, streaming and royalty companies, and toll smelters
  • Process-map item (emerging_pressures): Tighter tailings governance, independent assurance and disclosure expectations after major tailings disasters
  • Process-map item (emerging_pressures): Greater enforcement against greenwashing, conflict mineral misstatement, sanctions breaches and fraudulent gemstone provenance claims

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

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Management of workforce reskilling, local employment expectations, contractor displacement, fly-in fly-out workforce models and community benefit impacts as remote operations, artificial intelligence, sensor-based sorting and autonomous equipment change mine labour demand.

How it shows up in this industry

Operations rely on geologists, mining engineers, metallurgists, operators, maintenance trades, security personnel, camp staff and specialist contractors. Fleet management systems, sensor-based sorting, remote control rooms, autonomous equipment, artificial intelligence, X-ray sorting and digital maintenance can improve safety and productivity but may shift roles away from local mine sites to distant control centres or higher-skilled technical positions.

Why it may be material

Automation can reduce exposure to high-risk work but may reduce entry-level local jobs, alter trade skills, displace contractors and weaken promised community benefits. This is increasingly material where mining agreements, Indigenous benefit-sharing, local content rules and social acceptance depend on employment outcomes.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • 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
  • Supplier workforce, audit, grievance and remediation records
  • Indigenous engagement, consent, grievance and impact records
  • 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
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Drill rigs, excavators, wheel loaders, haul trucks, graders, dozers, water carts and ancillary mining fleet
  • Process-map item (assets): Mine planning software, geological block models, fleet management systems, process control systems and environmental monitoring databases
  • Process-map item (emerging_pressures): Electrification of mining fleets, renewable power purchase agreements and pressure to reduce diesel dependence in remote operations
  • Process-map item (emerging_pressures): Increased use of satellite monitoring, drone surveys, digital twins and real-time tailings instrumentation for operational transparency
  • Process-map item (emerging_pressures): Automation, remote operations and artificial intelligence changing workforce skills, local employment expectations and cyber security exposure

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
  • Trade unions

Users of the information

  • Board / management
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Governance integrity in obtaining, retaining and renewing mineral tenure, permits and export approvals, and in calculating and remitting royalties, production taxes, duties, land rents and other public revenue obligations. The topic covers anti-bribery controls, beneficial ownership checks for licence partners, conflicts of interest, whistleblowing, books-and-records controls and compliance management for interactions with public officials and state-linked counterparties.

How it shows up in this industry

Rare minerals, precious metals and gems operations rely on exploration rights, mine leases, environmental approvals, export documentation, royalty regimes and, in some jurisdictions, state participation or local content arrangements. High value-to-weight products, artisanal sourcing interfaces, joint venture structures and operations in higher-sovereign-risk jurisdictions can increase exposure to bribery, opaque intermediaries, disputed ownership and public revenue leakage.

Why it may be material

Corrupt licence practices, weak books-and-records controls or inaccurate royalty and tax calculations can distort access to mineral rights, divert public revenue and expose companies to enforcement action, licence cancellation, export disruption, financing restrictions and reputational harm with governments, lenders and responsible sourcing customers.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • 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
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • 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): Mineral tenure, offtake agreements, refining contracts, brand trust and certified provenance systems
  • Process-map item (customers): Commodity traders, concentrate merchants, streaming and royalty companies, and toll smelters
  • Process-map item (emerging_pressures): Increased use of satellite monitoring, drone surveys, digital twins and real-time tailings instrumentation for operational transparency
  • Process-map item (emerging_pressures): Greater enforcement against greenwashing, conflict mineral misstatement, sanctions breaches and fraudulent gemstone provenance claims
  • Process-map item (external_impacts): Influx of workers and cash into remote areas affecting housing, public services, safety, gender-based violence and local prices

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
  • Media
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Governance of traceability, custody transfer, assay records, certification claims, conflict minerals due diligence, diamond certification, responsible gold and silver claims, sanctions screening, anti-money-laundering controls, gemstone authenticity, export documentation and prevention of theft, smuggling and fraudulent grading.

How it shows up in this industry

Outputs include gold doré, refined bullion, silver, platinum group metals, rare earth oxides, tantalum, tungsten, tin, cobalt, diamonds, gemstones, assay certificates, provenance documentation, chain-of-custody records and export parcels. Product grading, certification, secure handling, Kimberley Process controls, responsible precious metal guidance, responsible jewellery standards, OECD due diligence and high-value secure logistics are central to market access for jewellery, electronics, bullion, battery, magnet, defence and aerospace customers.

Why it may be material

This is a core governance and due diligence topic because high-value and conflict-sensitive minerals can be linked to conflict financing, sanctions evasion, money laundering, fraud and consumer deception where custody controls are weak. Customers increasingly require auditable origin, responsible sourcing and authenticity evidence, while enforcement against false claims is increasing.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Community engagement, grievance and impact records
  • Supplier workforce, audit, grievance and remediation records
  • Consumer outcome, complaint and product-impact 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
  • 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): Diamond recovery plants, X-ray sorting machines, dense media circuits and secure glovebox facilities
  • Process-map item (assets): Mineral tenure, offtake agreements, refining contracts, brand trust and certified provenance systems
  • Process-map item (customers): Electronics, semiconductor, connector, plating and precision component manufacturers using gold, silver, tantalum and palladium
  • Process-map item (customers): Diamond cutters, gemstone dealers, jewellery brands, luxury goods houses and auction markets
  • Process-map item (customers): Industrial abrasive, drilling, cutting tool and wear-resistant materials manufacturers using industrial diamonds and tungsten carbide

It may be less material when…

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

Affected stakeholders

  • Business partners
  • Customers / end-users
  • Suppliers

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Governance of lobbying, political contributions, trade association memberships, policy advocacy and public positions on mining approvals, royalties, export controls, critical minerals strategies, land access, Indigenous rights, tailings rules, water allocation, climate policy, biodiversity protections and responsible sourcing regulation.

How it shows up in this industry

Rare minerals, precious metals and gems are affected by national mining acts, mineral tenure systems, mine safety laws, environmental impact assessment rules, closure bonding, critical minerals strategies, export controls, domestic processing incentives, conflict minerals regimes, diamond certification, responsible precious metals standards and substance-market requirements. Companies may engage with governments and industry bodies on permitting, royalties, resource nationalism, local content, tailings governance, energy transition and trade policy.

Why it may be material

Public policy engagement is material because regulatory design affects access to deposits, project economics, export routes, closure obligations and market access. Misalignment between lobbying positions and stated sustainability commitments can damage trust with communities, investors, regulators and customers, especially where companies advocate on rules that protect affected people and ecosystems.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • 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 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
  • Indigenous engagement, consent, grievance and impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Water withdrawal, discharge, quality and catchment-impact records
  • Workforce, health and safety, engagement and grievance records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • 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): Drill rigs, excavators, wheel loaders, haul trucks, graders, dozers, water carts and ancillary mining fleet
  • Process-map item (emerging_pressures): Electrification of mining fleets, renewable power purchase agreements and pressure to reduce diesel dependence in remote operations
  • Process-map item (emerging_pressures): Investor and customer expectations for nature-positive mining, biodiversity offsets, no-go areas and measurable habitat restoration
  • Process-map item (emerging_pressures): Increased use of satellite monitoring, drone surveys, digital twins and real-time tailings instrumentation for operational transparency
  • Process-map item (emerging_pressures): Growth in recycling, urban mining, lab-grown diamonds and substitution technologies altering demand for newly mined materials

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

See how companies report it →

Your preliminary screening decision

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

  • Governance
  • Emerging issue
  • Moderate industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Cybersecurity and governance controls for operational technology, autonomous equipment, remote operations, mine planning systems, geological block models, fleet management systems, process control systems, environmental monitoring databases, assay records, security systems and digitally instrumented tailings or water systems.

How it shows up in this industry

Digital assets include mine planning software, geological block models, fleet management systems, process control systems, environmental monitoring databases, sensor-based sorting, X-ray diamond recovery, rare earth solvent extraction controls, substations, digital twins, satellite and drone monitoring, real-time tailings instrumentation, assay platforms and export documentation systems. Automation, remote operations and artificial intelligence increase cyber-physical exposure across mines, plants, ports and secure custody points.

Why it may be material

Cyber incidents can become safety, environmental, custody and production events when digital systems control autonomous haulage, processing, tailings monitoring, water systems or assay records. Financial effects include downtime, ransom costs, incident response, insurance restrictions, regulatory scrutiny and loss of customer or financier trust.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Downstream-user outcome, complaint and product-use evidence
  • 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
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Drill rigs, excavators, wheel loaders, haul trucks, graders, dozers, water carts and ancillary mining fleet
  • Process-map item (assets): Mine planning software, geological block models, fleet management systems, process control systems and environmental monitoring databases
  • Process-map item (customers): Automotive catalyst manufacturers, hydrogen technology suppliers, fuel cell producers and chemical catalyst makers using platinum group metals
  • Process-map item (customers): Industrial abrasive, drilling, cutting tool and wear-resistant materials manufacturers using industrial diamonds and tungsten carbide
  • Process-map item (emerging_pressures): Expansion of critical minerals strategies, export controls, domestic processing incentives and geopolitical competition over rare earths and specialty metals

It may be less material when…

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

Affected stakeholders

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

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

An initial screening — not a materiality assessment

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

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

Candidate topics come from the LRA materiality topic catalogue (18 topics for this industry that passed quality checks), aligned to GRI sector numbering and the SASB SICS classification.

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

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

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

Initial screening summary

Mining — Other (Rare Minerals, Precious Metals and Gems)

Organisation profile

    Include for further assessment

      More evidence required

        Provisionally lower priority

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

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

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