Skip to the screening
Courses

Materiality Navigator·Tires

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 lorry tyre and wheel hub.
Step 1 Choose the business model you are screening

Candidate topics — Tires

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

Workcard generated from the catalogue

What this topic covers

Environmental and social impacts from natural rubber cultivation and processing, including forest conversion, biodiversity loss, land tenure conflict, smallholder livelihoods, plantation labour conditions and agrochemical exposure.

How it shows up in this industry

Natural rubber bales and technically specified rubber are core tyre inputs sourced through plantations, smallholders, processors and traders in tropical regions. Tyre procurement networks can be linked to forest conversion, fragmented habitats, land-rights disputes and labour conditions in rubber-growing landscapes.

Why it may be material

Natural rubber is critical to tyre performance and supply continuity. Deforestation, biodiversity loss and land-rights controversies can affect raw material availability, market access, financing, customer scorecards and brand trust, while smallholder support can improve resilience and reduce controversy exposure.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Biodiversity, habitat and ecosystem-impact evidence
  • Community engagement, grievance and impact records
  • Supplier workforce, audit, grievance and remediation records
  • Indigenous engagement, consent, grievance and impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Soil and groundwater monitoring, incident and remediation records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Rubber mixing lines with Banbury mixers, mills, weighing systems and dust collection equipment
  • Process-map item (assets): Natural rubber procurement networks, compound recipes, tread pattern designs and performance data
  • Process-map item (emerging_pressures): Growing customer demand for deforestation-free natural rubber with plot-level traceability and smallholder support
  • Process-map item (emerging_pressures): Circular economy policies pushing higher retreading rates, recycled rubber use, recovered carbon black and design for recyclability
  • Process-map item (emerging_pressures): Investor and OEM pressure for Scope 3 emissions reduction across petrochemical inputs, natural rubber and use-phase fuel consumption

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

Users of the information

  • Investors / creditors
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

  • 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 across tyre manufacturing, feedstocks, logistics and use-phase rolling resistance, including transition planning for process heat, electricity, compressed air and low-carbon product design.

How it shows up in this industry

Tyre plants use Banbury mixers, calenders, extruders, curing presses, boilers, thermal oil systems, compressors and cooling towers. Compounds rely on synthetic rubber, carbon black, oils and resins, while final tyres are assessed for rolling resistance under vehicle manufacturer specifications and tyre labelling regimes.

Why it may be material

Energy and carbon performance affect operating cost, carbon pricing exposure, capital expenditure for boiler and curing conversion, renewable electricity procurement, original-equipment supplier scorecards and sustainability-linked financing. Low rolling-resistance tyres can protect revenue with vehicle manufacturers, fleets and electric-vehicle platforms.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Community engagement, grievance and impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • 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): Calenders, extruders, cooling lines and component storage systems for semi-finished tyre parts
  • Process-map item (assets): Tyre building machines, bead-making equipment, curing presses, moulds and curing bladders
  • Process-map item (customers): Independent tyre retailers, fast-fit chains, garages and e-commerce tyre sellers
  • Process-map item (customers): Freight, bus, coach, waste, rental and leasing fleets using tyre service contracts
  • Process-map item (customers): Retreaders and casing dealers trading suitable truck, bus and off-road tyre casings

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Customers / end-users
  • Suppliers

Users of the information

  • 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 tyre end-of-life obligations, reverse logistics, retreading, casing management, design for recyclability, recycling interfaces, recovered material use and controls on waste tyre stockpiles, exports and informal disposal.

How it shows up in this industry

The tyre value chain includes retreading and repair of truck, bus and off-road casings, reverse logistics for worn casings, scrap rubber grinding, compound rework, segregation of cured rubber, steel and textile residues, recovered carbon black and devulcanised rubber. End-of-life tyres may otherwise accumulate in stockpiles, informal dumps or energy recovery routes.

Why it may be material

Extended producer responsibility fees, collection obligations, recovery capacity, export controls and stockpile rules can alter cost structures. Retreading and casing management can defend fleet revenue, reduce material demand and create service income, while poor end-of-life control can create enforcement, fire and reputational exposure.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Community engagement, grievance and impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Emergency-response plans, incident logs and responder feedback
  • 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
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Calenders, extruders, cooling lines and component storage systems for semi-finished tyre parts
  • Process-map item (assets): Tyre building machines, bead-making equipment, curing presses, moulds and curing bladders
  • Process-map item (assets): Warehouses for raw materials, semi-finished components and finished tyres with fire protection systems
  • Process-map item (assets): Retreading plants, buffing machines, autoclaves, inspection cages and casing storage areas
  • Process-map item (customers): Passenger vehicle manufacturers purchasing original-equipment tyres for new cars and light commercial vehicles

It may be less material when…

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

Affected stakeholders

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

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Management of tyre and road wear particles, rubber microplastics, zinc and additive transformation products released during driving, with particular attention to antiozonants such as 6PPD and aquatic toxicity from 6PPD-quinone.

How it shows up in this industry

Tyre compounds use carbon black, silica, oils, zinc oxide, sulphur, accelerators, antioxidants and antiozonants to achieve durability, wet grip and ozone resistance. During use, tyres shed particles that enter drains, rivers, estuaries and marine environments; regulation is increasingly scrutinising non-exhaust pollution and additive toxicity.

Why it may be material

Regulation, litigation and scientific attention are moving beyond tailpipe emissions towards non-exhaust particles and aquatic toxicity. Tyre makers may face reformulation costs, new abrasion testing requirements, OEM scorecard pressure, public procurement criteria and claims linked to ecological harm.

Impact pathway

  1. Potential effects may reach water bodies.
  2. Potential effects may reach ecosystems.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach future generations.
  5. Affected stakeholder groups identified in the source include Affected communities, Customers / end-users, Suppliers.
  6. 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 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 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 water bodies?
  • What is the scale, scope, likelihood and remediability of effects on ecosystems?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Water withdrawal, discharge, quality and catchment-impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Community engagement, grievance and impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Rubber mixing lines with Banbury mixers, mills, weighing systems and dust collection equipment
  • Process-map item (assets): Calenders, extruders, cooling lines and component storage systems for semi-finished tyre parts
  • Process-map item (assets): Tyre building machines, bead-making equipment, curing presses, moulds and curing bladders
  • Process-map item (assets): Natural rubber procurement networks, compound recipes, tread pattern designs and performance data
  • Process-map item (assets): Dealer, distributor and fleet-service networks, including mobile fitting and road-assistance capability

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Customers / end-users
  • Suppliers

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Management of water withdrawal, cooling water, steam and cleaning demand, wastewater quality and operational waste streams from tyre manufacturing and retreading, including suspended rubber fines, oils, zinc, treatment chemicals, sludge, spent filters, packaging and off-spec production residues.

How it shows up in this industry

Tyre plants use cooling water, steam, hot water and cleaning systems around mixing, extrusion, curing presses, utilities and water treatment plants. Wastewater and cooling-water blowdown can contain suspended solids, oils, zinc and rubber fines, while production generates scrap green rubber, off-spec cured tyres, steel cord scrap, textile residues, spent filters, sludge and packaging.

Why it may be material

Water stress, discharge permit limits and waste disposal requirements can drive operating costs, capital expenditure and production constraints. Better segregation, rework and water reuse reduce disposal cost, material loss and environmental enforcement exposure.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Community engagement, grievance and impact records
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Rubber mixing lines with Banbury mixers, mills, weighing systems and dust collection equipment
  • Process-map item (assets): Calenders, extruders, cooling lines and component storage systems for semi-finished tyre parts
  • Process-map item (assets): Tyre building machines, bead-making equipment, curing presses, moulds and curing bladders
  • Process-map item (assets): Natural rubber procurement networks, compound recipes, tread pattern designs and performance data
  • Process-map item (assets): On-site boilers, thermal oil systems, compressors, substations, cooling towers and water treatment plants

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

Workcard generated from the catalogue

What this topic covers

Control of routine air emissions from rubber mixing, filler handling, extrusion, curing, retreading, boilers and utilities, including particulate matter, carbon black dust, silica dust, volatile organic compounds, rubber fumes, odorous process compounds and nitrogen oxides.

How it shows up in this industry

Tyre and auto-parts rubber plants use Banbury mixing, carbon black and silica conveying, rubber extrusion, vulcanisation presses, retreading cements, boilers and thermal systems that can generate particulate, fume, solvent and combustion emissions. Dust collection, enclosed transfer, solvent substitution, local exhaust ventilation and abatement systems are material controls for air-permit compliance and local air quality around tyre manufacturing sites.

Why it may be material

Air permit breaches, weak dust capture or inadequate fume and volatile organic compound controls can require abatement capital expenditure, disrupt production, attract enforcement action and constrain plant expansion. Strong factory air-emissions controls can reduce material losses, improve operational reliability and support continued siting of tyre production near industrial or mixed-use areas.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Community engagement, grievance and impact records
  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Biodiversity, habitat and ecosystem-impact evidence
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Rubber mixing lines with Banbury mixers, mills, weighing systems and dust collection equipment
  • Process-map item (assets): Calenders, extruders, cooling lines and component storage systems for semi-finished tyre parts
  • Process-map item (assets): Tyre building machines, bead-making equipment, curing presses, moulds and curing bladders
  • Process-map item (assets): Natural rubber procurement networks, compound recipes, tread pattern designs and performance data
  • Process-map item (customers): Independent tyre retailers, fast-fit chains, garages and e-commerce tyre sellers

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
  • Contractors
  • Employees

Users of the information

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

Standards to check

  • ESRS ESRS E2 Pollutionsearch disclosure cards
  • GRI GRI 305 Emissionssearch disclosure cards
  • SASB environmental management and compliance cost disclosures where applicable

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Product design for tyres used on electric and heavier vehicles, balancing higher torque and load, lower rolling resistance, wet grip, durability, external noise and abrasion under emerging vehicle efficiency and non-exhaust pollution expectations.

How it shows up in this industry

Tyre manufacturers supply original-equipment tyres to vehicle makers and replacement tyres to motorists, fleets and mobility providers. Vehicle electrification increases demand for tyres that handle higher torque and heavier vehicles while reducing rolling resistance, noise and wear, under tyre labelling and vehicle efficiency requirements.

Why it may be material

Electric vehicles change tyre duty cycles and customer expectations. Poor durability or high rolling resistance can undermine vehicle range and increase non-exhaust emissions, while tyre-road noise becomes more salient as powertrains become quieter. Original-equipment customers are likely to embed these attributes in platform approvals and procurement scorecards.

Impact pathway

  1. Potential effects may reach the atmosphere.
  2. Potential effects may reach affected communities.
  3. Potential effects may reach consumers.
  4. Potential effects may reach downstream users.
  5. Potential effects may reach future generations.
  6. Affected stakeholder groups identified in the source include Business partners, Customers / end-users.
  7. 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 require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

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 the atmosphere?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What technology changes could alter the topic's impacts or financial effects?

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Community engagement, grievance and impact records
  • Consumer outcome, complaint and product-impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Calenders, extruders, cooling lines and component storage systems for semi-finished tyre parts
  • Process-map item (assets): Tyre building machines, bead-making equipment, curing presses, moulds and curing bladders
  • Process-map item (assets): Natural rubber procurement networks, compound recipes, tread pattern designs and performance data
  • Process-map item (assets): Warehouses for raw materials, semi-finished components and finished tyres with fire protection systems
  • Process-map item (customers): Passenger vehicle manufacturers purchasing original-equipment tyres for new cars and light commercial vehicles

It may be less material when…

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

Affected stakeholders

  • Business partners
  • Customers / end-users

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Innovation and substitution of tyre chemicals of concern, including alternative antiozonants, lower-toxicity accelerators, reduced zinc formulations, safer resorcinol-formaldehyde replacements, solvent-free cements and lower-aromatic process oils.

How it shows up in this industry

Tyre compound preparation mixes natural and synthetic rubber with sulphur, accelerators, zinc oxide, antioxidants, antiozonants such as 6PPD, resins, process oils, silanes and mould release agents. Chemical restrictions and customer substance lists increasingly affect additives used in mixing, curing, retreading and finished tyre formulations.

Why it may be material

Tyre makers need replacement chemistries that preserve wet grip, rolling resistance, ageing resistance and safety certification while meeting REACH-style restrictions, OEM restricted-substance requirements and emerging aquatic toxicity expectations. Poor substitution can cause compliance failures, product performance problems and launch delays.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on 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
  • Downstream-user outcome, complaint and product-use evidence
  • Biodiversity, habitat and ecosystem-impact evidence
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Rubber mixing lines with Banbury mixers, mills, weighing systems and dust collection equipment
  • Process-map item (assets): Calenders, extruders, cooling lines and component storage systems for semi-finished tyre parts
  • Process-map item (assets): Tyre building machines, bead-making equipment, curing presses, moulds and curing bladders
  • Process-map item (assets): Natural rubber procurement networks, compound recipes, tread pattern designs and performance data
  • Process-map item (customers): Independent tyre retailers, fast-fit chains, garages and e-commerce tyre sellers

It may be less material when…

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

Affected stakeholders

  • Contractors
  • Customers / end-users
  • Employees
  • Suppliers

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

  • Environment
  • Emerging issue
  • Entity-specific validation required
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Adaptation of natural rubber sourcing to physical climate hazards, disease pressure, plantation yield volatility, port disruption and insurance cost shifts, including supplier diversification and support for resilient smallholder production.

How it shows up in this industry

Tyre production depends on natural rubber bales and technically specified rubber moved by container from South-East Asia, West Africa and Latin America through ports. Extreme weather, heat, flooding, plantation disease and logistics disruption can affect rubber yields, quality, delivery reliability and compound availability for tyre plants.

Why it may be material

Natural rubber is a biologically produced critical input for tyres, and supply disruption can affect compound recipes, margins and deliveries to original-equipment assembly plants. Climate adaptation in sourcing regions is increasingly material as weather, disease and logistics disruption interact with just-in-time automotive supply chains.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Supplier workforce, audit, grievance and remediation records
  • Community engagement, grievance and impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Operating-cost records and budgets linked to the topic
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Rubber mixing lines with Banbury mixers, mills, weighing systems and dust collection equipment
  • Process-map item (assets): Natural rubber procurement networks, compound recipes, tread pattern designs and performance data
  • Process-map item (emerging_pressures): Growing customer demand for deforestation-free natural rubber with plot-level traceability and smallholder support
  • Process-map item (emerging_pressures): Circular economy policies pushing higher retreading rates, recycled rubber use, recovered carbon black and design for recyclability
  • Process-map item (emerging_pressures): Investor and OEM pressure for Scope 3 emissions reduction across petrochemical inputs, natural rubber and use-phase fuel consumption

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Customers / end-users
  • Suppliers
  • Value chain workers

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Protection of factory, warehouse, retread and service workers from machinery, heat, noise, carbon black and silica dust, curing fumes, manual handling, high-pressure tyre hazards and fire hazards from high tyre storage loads and combustible residues.

How it shows up in this industry

Tyre plants operate Banbury mixers, mills, calenders, extruders, bead winding equipment, tyre building machines, curing presses, retread buffing machines, inspection cages and autoclaves. Warehouses store large volumes of combustible tyres, while carbon black, silica and rubber residues require inhalation, housekeeping and dust control measures.

Why it may be material

Serious injuries, occupational disease or fires can stop production, raise insurance premiums, trigger regulatory enforcement and disrupt just-in-time deliveries to vehicle assembly plants. Strong health, safety and fire controls protect labour availability, reduce claims and limit business 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 emergency responders.
  5. Potential effects may reach soil and groundwater.
  6. Potential effects may reach water bodies.
  7. Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees, Trade unions.
  8. The source places the pathway in Own operations, 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 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?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Soil and groundwater monitoring, incident and remediation records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Rubber mixing lines with Banbury mixers, mills, weighing systems and dust collection equipment
  • Process-map item (assets): Calenders, extruders, cooling lines and component storage systems for semi-finished tyre parts
  • Process-map item (assets): Tyre building machines, bead-making equipment, curing presses, moulds and curing bladders
  • Process-map item (assets): Natural rubber procurement networks, compound recipes, tread pattern designs and performance data
  • Process-map item (assets): Warehouses for raw materials, semi-finished components and finished tyres with fire protection systems

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • 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
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Controls over tyre design validation, production quality, retread safety, certification, traceability and performance labelling to prevent unsafe tyres, inaccurate claims and defective products reaching vehicle manufacturers, fleets, dealers or motorists.

How it shows up in this industry

Tyres are built from calendered textile and steel cord, bead assemblies, extruded tread and sidewall components, then vulcanised in moulds and tested through uniformity, balance, x-ray, shearography, visual inspection and destructive laboratory testing. Products must meet rules and specifications for load, speed, wet grip, rolling resistance, snow or ice performance and external noise.

Why it may be material

Tyre failures can trigger recalls, warranty claims, litigation, loss of approved-supplier status, insurance cost increases and brand damage. Mislabelled wet grip, rolling noise, fuel-efficiency or load information can also create regulatory enforcement and customer compensation exposure.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Consumer outcome, complaint and product-impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Workforce, health and safety, engagement and grievance records
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Calenders, extruders, cooling lines and component storage systems for semi-finished tyre parts
  • Process-map item (assets): Tyre building machines, bead-making equipment, curing presses, moulds and curing bladders
  • Process-map item (assets): Natural rubber procurement networks, compound recipes, tread pattern designs and performance data
  • Process-map item (assets): Dealer, distributor and fleet-service networks, including mobile fitting and road-assistance capability
  • Process-map item (customers): Independent tyre retailers, fast-fit chains, garages and e-commerce tyre sellers

It may be less material when…

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

Affected stakeholders

  • Business partners
  • Customers / end-users

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Management of direct amenity effects on communities near tyre plants, warehouses and logistics routes, including odour perception, noise, heavy goods vehicle traffic, visual amenity, perceived safety concerns and grievance responsiveness.

How it shows up in this industry

Tyre manufacturing and warehousing generate noise, heat and odour from mixers, mills, curing presses, utilities and retreading operations. High-volume inbound chemical and filler deliveries, tyre distribution and reverse logistics for casings and end-of-life tyres create heavy goods vehicle movements around plants and warehouses.

Why it may be material

Community disturbance can affect licence to operate, local authority relationships, plant expansion approvals and reputation. The issue is most material where tyre plants, warehouses or retread facilities are located close to residential areas, schools or congested transport routes.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Community engagement, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Calenders, extruders, cooling lines and component storage systems for semi-finished tyre parts
  • Process-map item (assets): Tyre building machines, bead-making equipment, curing presses, moulds and curing bladders
  • Process-map item (assets): On-site boilers, thermal oil systems, compressors, substations, cooling towers and water treatment plants
  • Process-map item (assets): Retreading plants, buffing machines, autoclaves, inspection cages and casing storage areas
  • Process-map item (customers): Independent tyre retailers, fast-fit chains, garages and e-commerce tyre sellers

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Contractors
  • Employees

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Safety and governance controls for transporting, loading, unloading and storing regulated tyre chemicals and combustible materials, including process oils, silanes, accelerators, peroxides, solvents, carbon black, silica and high-volume tyre movements.

How it shows up in this industry

Tyre plants receive liquid chemicals by bulk road or rail tanker, fillers by pneumatic tanker or bagged delivery, and segregated loads of accelerators, peroxides, solvents and oils under hazardous goods controls. Finished tyres and end-of-life casings move through warehouses, dealers, fleets and reverse logistics routes with substantial fire load and emergency response considerations.

Why it may be material

Transport incidents can harm workers, drivers, emergency responders and nearby communities, contaminate soil and water, interrupt just-in-time deliveries and raise insurance costs. Robust carrier qualification, packaging, placarding, route controls and emergency information reduce liability and operational disruption.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Soil and groundwater monitoring, incident and remediation records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Calenders, extruders, cooling lines and component storage systems for semi-finished tyre parts
  • Process-map item (assets): Tyre building machines, bead-making equipment, curing presses, moulds and curing bladders
  • Process-map item (assets): Warehouses for raw materials, semi-finished components and finished tyres with fire protection systems
  • Process-map item (customers): Independent tyre retailers, fast-fit chains, garages and e-commerce tyre sellers
  • Process-map item (customers): Freight, bus, coach, waste, rental and leasing fleets using tyre service contracts

It may be less material when…

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

Affected stakeholders

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

Users of the information

  • Board / management
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Governance of ethical conduct, anti-bribery controls, product certification compliance, chemical registration, environmental permits, customs documentation and internal controls across tyre manufacturing, retreading, distribution and cross-border sales.

How it shows up in this industry

Tyre companies operate under multiple regulatory regimes covering tyre dimensions, load, speed, wet grip, rolling resistance, external noise, product identification, chemical restrictions, environmental permits, fire codes, customs codes and quality management requirements. Sales span original-equipment customers, replacement markets, public fleets and cross-border distribution networks.

Why it may be material

Compliance failures can lead to recalls, market withdrawals, customs delays, fines, loss of vehicle manufacturer approval and reputational damage. Anti-corruption controls are relevant where permitting, public fleet contracts, customs clearance, dealer networks and third-party distributors create bribery and fraud exposure.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Calenders, extruders, cooling lines and component storage systems for semi-finished tyre parts
  • Process-map item (assets): Tyre building machines, bead-making equipment, curing presses, moulds and curing bladders
  • Process-map item (customers): Independent tyre retailers, fast-fit chains, garages and e-commerce tyre sellers
  • Process-map item (customers): Freight, bus, coach, waste, rental and leasing fleets using tyre service contracts
  • Process-map item (customers): Retreaders and casing dealers trading suitable truck, bus and off-road tyre casings

It may be less material when…

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

Affected stakeholders

  • Business partners
  • Customers / end-users
  • Employees

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Governance of traceability, certification, chain-of-custody controls, supplier due diligence and auditability for natural rubber, recycled rubber, recovered carbon black, bio-based or lower-carbon inputs and chemical content declarations.

How it shows up in this industry

Tyre manufacturers source natural rubber from plantations and processors in South-East Asia, West Africa and Latin America, alongside petrochemical inputs, steel cord, textile fibres, recovered materials and specialist additives. Deforestation-free requirements, recycled-content claims and cross-border chemical declarations depend on reliable supplier data and batch traceability.

Why it may be material

Feedstock provenance claims affect access to regulated markets, original-equipment customer approval, product claims and financing assessments. Weak traceability can lead to shipment delays, customer delisting, enforcement for unsupported claims and reputational damage from links to deforestation, labour abuses or unverifiable circular-content claims.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Biodiversity, habitat and ecosystem-impact evidence
  • Community engagement, grievance and impact records
  • Supplier workforce, audit, grievance and remediation records
  • Indigenous engagement, consent, grievance and impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Consumer outcome, complaint and product-impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Rubber mixing lines with Banbury mixers, mills, weighing systems and dust collection equipment
  • Process-map item (assets): Calenders, extruders, cooling lines and component storage systems for semi-finished tyre parts
  • Process-map item (assets): Tyre building machines, bead-making equipment, curing presses, moulds and curing bladders
  • Process-map item (assets): Natural rubber procurement networks, compound recipes, tread pattern designs and performance data
  • Process-map item (assets): Digital traceability systems linking batch records, mould identifiers, barcodes, radio-frequency identification tags and warranty data

It may be less material when…

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

Affected stakeholders

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

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Governance of lobbying, trade association memberships, political contributions and policy positions on tyre regulation, vehicle efficiency, non-exhaust emissions, deforestation-free rubber, extended producer responsibility, chemical restrictions and waste tyre rules.

How it shows up in this industry

Tyre makers and industry associations engage with rules on tyre labelling, rolling resistance, external noise, wet grip, abrasion, 6PPD, chemical content, natural rubber due diligence and end-of-life tyre schemes. Policy positions can materially influence the pace and design of regulation affecting formulations, testing methods, producer fees and market access.

Why it may be material

Misalignment between public sustainability commitments and lobbying positions can create investor, customer and civil society scrutiny. Transparent governance reduces reputational exposure and helps ensure regulatory engagement supports safe, lower-impact tyres and responsible supply chains.

Impact pathway

  1. Affected stakeholder groups identified in the source include Business partners, Customers / end-users.
  2. The source places the pathway in 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.
  4. The topic may affect access to finance, funding terms or the cost of capital.

Questions to test

  • What evidence shows current or anticipated financial effects on the organisation?
  • Where across the value chain is the pathway most significant?
  • Could this topic affect demand, pricing, market access or revenue?
  • Could this topic create provisions, penalties, remediation costs, claims or other liabilities?
  • Could this topic affect reputation, licences to operate, intellectual property or other intangible value?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Process-map item (customers): Public sector customers including police, ambulances, councils, transit authorities and defence vehicle fleets
  • Process-map item (impact_channels): Public authorities affected through road maintenance, stormwater management, waste enforcement and emergency response costs
  • Process-map item (regulatory_anchors): Global Platform for Sustainable Natural Rubber policy framework and reporting expectations for natural rubber supply chains

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

  • Business partners
  • Customers / end-users

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Governance of digital batch records, mould identifiers, barcodes, radio-frequency identification tags, warranty data, fleet tyre monitoring, predictive maintenance platforms and operational technology systems that support product traceability, recall execution, plant continuity and service accountability.

How it shows up in this industry

Tyre manufacturers use automated mixing lines, tyre building machines, curing presses, testing equipment and digital systems linking compound batches, moulds, finished tyre identifiers, warranty records and fleet service data. Connected tyre services, tyre-as-a-service and predictive maintenance extend data governance into fleet and dealer networks.

Why it may be material

Cyber incidents or weak data integrity can cause production downtime, defective product escapes, delayed recalls, warranty leakage, service disputes and loss of original-equipment confidence. Digital tyre services can improve safety and casing life, but create accountability questions around data quality, ownership, cybersecurity and maintenance recommendations.

Impact pathway

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

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may 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 products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on consumers?
  • What technology changes could alter the topic's impacts or financial effects?

Evidence to collect

  • Consumer outcome, complaint and product-impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Workforce, health and safety, engagement and grievance 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
  • 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): Calenders, extruders, cooling lines and component storage systems for semi-finished tyre parts
  • Process-map item (assets): Tyre building machines, bead-making equipment, curing presses, moulds and curing bladders
  • Process-map item (assets): Natural rubber procurement networks, compound recipes, tread pattern designs and performance data
  • Process-map item (assets): Warehouses for raw materials, semi-finished components and finished tyres with fire protection systems
  • Process-map item (assets): On-site boilers, thermal oil systems, compressors, substations, cooling towers and water treatment plants

It may be less material when…

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

Affected stakeholders

  • Business partners
  • Customers / end-users
  • 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 (17 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

Tires

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.