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Materiality Navigator·Tobacco

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.

Rows of tobacco plants growing in a field.
Step 1 Choose the business model you are screening

Candidate topics — Tobacco

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

Workcard generated from the catalogue

What this topic covers

Producer responsibility for end-of-life tobacco and nicotine product residues entering municipal waste, streets, waterways and hazardous waste streams.

How it shows up in this industry

Products placed on the market include cigarette packs with cellulose acetate filters, cartons, films, disposable devices, cartridges, pods, lithium-ion batteries and heated tobacco consumables. Emerging producer responsibility proposals target persistent butt litter, nicotine residues and device waste after sale.

Why it may be material

Tobacco products create a distinct downstream waste stream: small, dispersed, toxic and persistent filters, plus battery and nicotine-liquid waste from newer devices. Municipal authorities, waste collectors, coastal communities and ecosystems bear much of the unmanaged burden, while producers face growing EPR and litigation exposure.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Biodiversity, habitat and ecosystem-impact evidence
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Community engagement, grievance and impact records
  • Consumer outcome, complaint and product-impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • 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
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Contracted tobacco farms, seedbeds and curing barns in leaf-growing regions
  • Process-map item (assets): Primary processing lines for conditioning, casing, cutting, drying and blending tobacco
  • Process-map item (assets): Cigarette, cigar, roll-your-own, smokeless tobacco and heated tobacco stick manufacturing lines
  • Process-map item (assets): Filter rod, tipping paper and packaging conversion equipment
  • Process-map item (assets): Laboratories for smoke chemistry, nicotine delivery, product stability and compliance testing

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Customers / end-users

Users of the information

  • 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

Soil, groundwater, water body and ecosystem impacts from tobacco cultivation, including irrigation withdrawals, fertiliser and pesticide runoff, growth regulator use, nutrient depletion and erosion on contracted leaf farms.

How it shows up in this industry

Tobacco is cultivated through seedling production, transplanting, topping, sucker control, harvesting and curing across contracted farms and leaf-buying networks. Inputs include fertilisers, pesticides, growth regulators and irrigation water, with soil nutrient depletion, erosion and agrochemical contamination in leaf-growing landscapes.

Why it may be material

Contracted tobacco farms can concentrate water demand and agrochemical use in smallholder landscapes. Runoff, soil degradation and water stress can reduce leaf quality, trigger regulatory scrutiny and harm neighbouring communities and ecosystems.

Impact pathway

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

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 water bodies?
  • What is the scale, scope, likelihood and remediability of effects on soil and groundwater?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Biodiversity, habitat and ecosystem-impact evidence
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Community engagement, grievance and impact records
  • Supplier workforce, audit, grievance and remediation records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Contracted tobacco farms, seedbeds and curing barns in leaf-growing regions
  • Process-map item (assets): Leaf buying stations, auction floors and grading facilities
  • Process-map item (assets): Threshing and redrying plants for separating lamina and stem and stabilising leaf moisture
  • Process-map item (assets): Primary processing lines for conditioning, casing, cutting, drying and blending tobacco
  • Process-map item (assets): Cigarette, cigar, roll-your-own, smokeless tobacco and heated tobacco stick manufacturing lines

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
  • Suppliers

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

Atmospheric greenhouse gas emissions from tobacco leaf curing, redrying, manufacturing, warehousing and distribution, and transition of curing and factory energy systems away from high-carbon fuels.

How it shows up in this industry

Tobacco manufacturing has material emissions from flue-cured leaf barns using wood, coal, liquefied petroleum gas, natural gas, fuel oil or biomass, followed by redrying plants, primary processing lines, cigarette and heated tobacco stick manufacturing, bonded warehousing and international freight of leaf and finished packs.

Why it may be material

Curing fuels, factory energy, refrigeration and freight create greenhouse gas emissions and energy cost exposure. Carbon pricing, lender scrutiny and transition-plan expectations can require capital investment in curing barns, boilers, electricity procurement and logistics efficiency.

Impact pathway

  1. Potential effects may reach the atmosphere.
  2. Potential effects may reach affected communities.
  3. Potential effects may reach future generations.
  4. Potential effects may reach ecosystems.
  5. Affected stakeholder groups identified in the source include Affected communities, Suppliers.
  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 require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may affect access to finance, funding terms or the cost of capital.
  4. The topic may affect 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?
  • Where across the value chain is the pathway most significant?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Community engagement, grievance and impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Biodiversity, habitat and ecosystem-impact evidence
  • 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
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Contracted tobacco farms, seedbeds and curing barns in leaf-growing regions
  • Process-map item (assets): Primary processing lines for conditioning, casing, cutting, drying and blending tobacco
  • Process-map item (assets): Cigarette, cigar, roll-your-own, smokeless tobacco and heated tobacco stick manufacturing lines
  • Process-map item (customers): Adult users of cigars, pipe tobacco and roll-your-own tobacco
  • Process-map item (customers): Users of smokeless tobacco, snus where permitted, oral tobacco and nicotine pouches

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
  • Suppliers

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Forest, woodland and habitat impacts linked to tobacco cultivation expansion and use of wood for on-farm curing, including effects on soils, catchments and ecosystem services.

How it shows up in this industry

Flue-cured leaf may rely on curing barns using wood fuel, and new cultivation land can be opened in leaf-growing regions. Deforestation and woodland degradation affect habitat, soils, catchments and ecosystem services used by nearby communities.

Why it may be material

Where curing depends on local wood or tobacco cultivation expands into sensitive areas, the impact pathway runs from leaf sourcing to forest loss, habitat disturbance and reduced ecosystem services. Sourcing scrutiny can also affect financing and market access.

Impact pathway

  1. Potential effects may reach ecosystems.
  2. Potential effects may reach soil and groundwater.
  3. Potential effects may reach water bodies.
  4. Potential effects may reach affected communities.
  5. Potential effects may reach Indigenous peoples.
  6. Potential effects may reach future generations.
  7. Affected stakeholder groups identified in the source include Affected communities, Suppliers.
  8. The source places the pathway in 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 access to finance, funding terms or the cost of capital.
  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 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 soil and groundwater?
  • What is the scale, scope, likelihood and remediability of effects on water bodies?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Biodiversity, habitat and ecosystem-impact evidence
  • Soil and groundwater monitoring, incident and remediation records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Community engagement, grievance and impact records
  • Indigenous engagement, consent, grievance and impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • 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
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Contracted tobacco farms, seedbeds and curing barns in leaf-growing regions
  • Process-map item (assets): Leaf buying stations, auction floors and grading facilities
  • Process-map item (assets): Threshing and redrying plants for separating lamina and stem and stabilising leaf moisture
  • Process-map item (assets): Primary processing lines for conditioning, casing, cutting, drying and blending tobacco
  • Process-map item (assets): Cigarette, cigar, roll-your-own, smokeless tobacco and heated tobacco stick manufacturing lines

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Suppliers

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

Workcard generated from the catalogue

What this topic covers

Management of production waste, contaminated nicotine residues and secure destruction or recycling of returned, obsolete, off-specification or seized tobacco and nicotine products.

How it shows up in this industry

Tobacco factories, packaging lines, device assembly operations and warehouses generate rejected packs, film, paper trim, acetate scrap, pallets, tobacco stems, dust, fines, off-specification leaf and contaminated nicotine residues. Returned, obsolete or seized products require secure destruction, recycling where feasible and excise accounting.

Why it may be material

Improper handling of contaminated nicotine residues, obsolete product or excise-controlled stock can create waste compliance, theft, diversion and environmental liabilities, while material efficiency can reduce operating costs.

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 workers.
  5. Potential effects may reach affected communities.
  6. Affected stakeholder groups identified in the source include Business partners, Contractors, Employees.
  7. 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 create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  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 soil and groundwater?
  • What is the scale, scope, likelihood and remediability of effects on water bodies?
  • What is the scale, scope, likelihood and remediability of effects on ecosystems?
  • What 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
  • Workforce, health and safety, engagement and grievance records
  • Community engagement, grievance and impact records
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Capital plans, asset adaptation budgets and investment approvals
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Contracted tobacco farms, seedbeds and curing barns in leaf-growing regions
  • Process-map item (assets): Primary processing lines for conditioning, casing, cutting, drying and blending tobacco
  • Process-map item (assets): Cigarette, cigar, roll-your-own, smokeless tobacco and heated tobacco stick manufacturing lines
  • Process-map item (assets): Finished goods warehouses, bonded excise warehouses and secure distribution depots
  • Process-map item (assets): Laboratories for smoke chemistry, nicotine delivery, product stability and compliance testing

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
  • Contractors
  • 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.

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

Workcard generated from the catalogue

What this topic covers

Management of routine particulate, volatile organic compound, odour and combustion emissions from tobacco leaf processing, storage, manufacturing and site energy systems.

How it shows up in this industry

Tobacco redrying plants, primary processing lines and manufacturing sites generate particulate matter, tobacco dust, volatile organic compounds, odours and boiler emissions during conditioning, casing, cutting, drying, blending, storage and energy generation.

Why it may be material

Routine air emissions and odours can affect permits, neighbour relations, enforcement costs and site expansion approvals, especially where factories or storage sites are close to residential areas or industrial clusters.

Impact pathway

  1. Potential effects may reach the atmosphere.
  2. Potential effects may reach affected communities.
  3. Potential effects may reach workers.
  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 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 the atmosphere?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Community engagement, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • 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
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Contracted tobacco farms, seedbeds and curing barns in leaf-growing regions
  • Process-map item (assets): Primary processing lines for conditioning, casing, cutting, drying and blending tobacco
  • Process-map item (assets): Cigarette, cigar, roll-your-own, smokeless tobacco and heated tobacco stick manufacturing lines
  • Process-map item (customers): Adult users of cigars, pipe tobacco and roll-your-own tobacco
  • Process-map item (customers): Users of smokeless tobacco, snus where permitted, oral tobacco and nicotine pouches

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
  • 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

Management of water use and routine wastewater discharges from tobacco leaf processing, humidification, casing, cleaning, cooling and manufacturing operations.

How it shows up in this industry

Threshing, redrying, primary processing, casing, cleaning, humidification, steam generation and chilled water systems use process water in tobacco factories and leaf facilities. Wastewater can arise from washing, humidification, casing and effluent treatment systems.

Why it may be material

Water stress and discharge quality can affect permits, operating costs and community relations around factories and redrying plants, particularly where tobacco processing sites operate in water-constrained catchments.

Impact pathway

  1. Potential effects may reach water bodies.
  2. Potential effects may reach affected communities.
  3. Potential effects may reach ecosystems.
  4. Potential effects may reach soil and groundwater.
  5. Affected stakeholder groups identified in the source include Affected communities.
  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.
  5. The topic may affect access to finance, funding terms or the cost of capital.

Questions to test

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

Evidence to collect

  • Water withdrawal, discharge, quality and catchment-impact records
  • Community engagement, grievance and impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Soil and groundwater monitoring, incident and remediation records
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Process-map item (assets): Contracted tobacco farms, seedbeds and curing barns in leaf-growing regions
  • Process-map item (assets): Primary processing lines for conditioning, casing, cutting, drying and blending tobacco
  • Process-map item (assets): Cigarette, cigar, roll-your-own, smokeless tobacco and heated tobacco stick manufacturing lines
  • Process-map item (customers): Adult users of cigars, pipe tobacco and roll-your-own tobacco
  • Process-map item (customers): Users of smokeless tobacco, snus where permitted, oral tobacco and nicotine pouches

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

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
  • Emerging issue
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Adaptation and transition pressures in tobacco leaf sourcing caused by drought, heat, water stress, crop volatility and curing fuel constraints.

How it shows up in this industry

Flue-cured Virginia, burley, oriental and dark air-cured tobacco depend on predictable rainfall, irrigation, curing barns and stable growing seasons. Climate stress can reduce yields, change leaf chemistry and nicotine characteristics, increase irrigation demand and shift sourcing towards new geographies.

Why it may be material

Climate impacts on tobacco leaf are becoming more salient because leaf chemistry, moisture, nicotine characteristics and curing quality are central to manufacturing blends. Sourcing volatility can raise costs and worsen water stress, land-use conflict or farmer livelihood instability.

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 supply-chain workers.
  5. Potential effects may reach future generations.
  6. Affected stakeholder groups identified in the source include Affected communities, Suppliers, Value chain workers.
  7. 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 require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may affect demand, pricing, market access or product and service revenue.
  4. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  5. The topic may affect access to finance, funding terms or the cost of capital.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • 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 scientific evidence or consensus 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
  • Supplier workforce, audit, grievance and remediation records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Process-map item (assets): Contracted tobacco farms, seedbeds and curing barns in leaf-growing regions
  • Process-map item (assets): Leaf buying stations, auction floors and grading facilities
  • Process-map item (assets): Threshing and redrying plants for separating lamina and stem and stabilising leaf moisture
  • Process-map item (assets): Primary processing lines for conditioning, casing, cutting, drying and blending tobacco
  • Process-map item (assets): Cigarette, cigar, roll-your-own, smokeless tobacco and heated tobacco stick manufacturing lines

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
  • 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.

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

Workcard generated from the catalogue

What this topic covers

Management of health impacts and financial exposure arising from nicotine addiction, tobacco combustion, smokeless tobacco use, heated tobacco aerosols and electronic nicotine product use.

How it shows up in this industry

The industry manufactures cigarettes, cigars, roll-your-own tobacco, smokeless tobacco, oral nicotine products, heated tobacco sticks and electronic nicotine products. Smoke chemistry, nicotine delivery and product stability laboratories test tar, nicotine, carbon monoxide, additives and emissions, while product risks include addiction, cancers, cardiovascular and respiratory disease, oral health harm and nicotine poisoning from liquids or pouches.

Why it may be material

Consumer health harm is central to tobacco’s double materiality profile. Disease burden and addiction drive litigation, settlement obligations, insurance constraints, financing exclusions, brand impairment and market access restrictions.

Impact pathway

  1. Potential effects may reach consumers.
  2. Potential effects may reach downstream users.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach future generations.
  5. Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
  6. The source places the pathway in 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 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 reputation, licences to operate, intellectual property or other intangible value.
  6. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which 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 is the scale, scope, likelihood and remediability of effects on downstream users?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Consumer outcome, complaint and product-impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Community engagement, grievance and impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • 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
  • 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): Contracted tobacco farms, seedbeds and curing barns in leaf-growing regions
  • Process-map item (assets): Primary processing lines for conditioning, casing, cutting, drying and blending tobacco
  • Process-map item (assets): Cigarette, cigar, roll-your-own, smokeless tobacco and heated tobacco stick manufacturing lines
  • Process-map item (assets): Laboratories for smoke chemistry, nicotine delivery, product stability and compliance testing
  • Process-map item (assets): Brands, trademarks, product recipes, retail relationships and regulatory licences

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Customers / end-users

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Health and safety impacts on non-users and the public from second-hand smoke, tobacco aerosol exposure and fires started by lit or discarded smoking materials.

How it shows up in this industry

Tobacco products affect non-users in households, hospitality settings, vehicles, workplaces and public places. Lit cigarettes, cigars and discarded smoking materials also create fire hazards in homes, vehicles, workplaces and wildland areas.

Why it may be material

Smoke-free laws and public health measures directly target this impact pathway and can reduce consumption occasions, increase claims exposure and affect social acceptance of tobacco products.

Impact pathway

  1. Potential effects may reach affected communities.
  2. Potential effects may reach consumers.
  3. Potential effects may reach workers.
  4. Potential effects may reach downstream users.
  5. Potential effects may reach future generations.
  6. Potential effects may reach emergency responders.
  7. Affected stakeholder groups identified in the source include Affected communities, Customers / end-users, Employees.
  8. The source places the pathway in Downstream.

Financial pathway

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

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?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What is the scale, scope, likelihood and remediability of effects on consumers?
  • 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
  • Consumer outcome, complaint and product-impact records
  • Workforce, health and safety, engagement and grievance records
  • Downstream-user outcome, complaint and product-use evidence
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Emergency-response plans, incident logs and responder feedback
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Insurance coverage, premium, exclusion and claims records
  • Process-map item (assets): Laboratories for smoke chemistry, nicotine delivery, product stability and compliance testing
  • Process-map item (customers): Adult cigarette smokers purchasing through convenience stores, supermarkets, tobacconists and duty-free shops
  • Process-map item (customers): Duty-free and travel retail operators at airports, ports and border locations
  • Process-map item (emerging_pressures): Rising litigation over health harms, deceptive marketing, youth uptake of vaping products and alleged nuisance from discarded cigarette butts
  • Process-map item (emerging_pressures): Investor exclusion policies, higher cost of capital and lender scrutiny linked to tobacco revenue exposure

It may be less material when…

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

Affected stakeholders

  • Affected communities
  • Customers / end-users
  • Employees

Users of the information

  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Worker and contractor health and safety impacts across tobacco cultivation, curing, redrying, manufacturing, device assembly, warehousing, logistics and retail handling of age-restricted high-value products.

How it shows up in this industry

Occupational hazards occur across seedbeds, harvesting, curing barns, buying stations, redrying plants, primary processing lines, device assembly, secure warehouses, high-theft distribution routes and retail handling of age-restricted products. Hazards include green tobacco sickness, pesticides, tobacco dust, machinery, noise, solvents, heated surfaces, repetitive tasks and lithium-ion battery handling.

Why it may be material

Tobacco production combines agricultural exposure, leaf dust, nicotine absorption, process machinery and secure distribution hazards. Poor controls can cause injury, illness, enforcement action, compensation claims, downtime and insurance cost escalation.

Impact pathway

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

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may 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 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 upstream activities, suppliers or inputs create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Supplier workforce, audit, grievance and remediation records
  • Emergency-response plans, incident logs and responder feedback
  • Community engagement, grievance and 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
  • 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): Contracted tobacco farms, seedbeds and curing barns in leaf-growing regions
  • Process-map item (assets): Primary processing lines for conditioning, casing, cutting, drying and blending tobacco
  • Process-map item (assets): Cigarette, cigar, roll-your-own, smokeless tobacco and heated tobacco stick manufacturing lines
  • Process-map item (assets): Finished goods warehouses, bonded excise warehouses and secure distribution depots
  • Process-map item (customers): Adult users of cigars, pipe tobacco and roll-your-own tobacco

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

  • Contractors
  • Employees
  • Suppliers
  • Trade unions
  • Value chain workers

Users of the information

  • Board / management
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Transition impacts on workers, farmers and tobacco-dependent communities as regulation moves towards smoke-free generation policies and reduced retail availability.

How it shows up in this industry

Tobacco manufacturers rely on contracted leaf regions, factories, secure distribution depots, retail relationships and excise-dependent routes to market. Smoke-free generation proposals and progressive reductions in retail licences can shrink legal demand and disrupt communities reliant on tobacco growing, factory employment, bonded logistics or excise-linked local economies.

Why it may be material

Public health policy is moving from product controls towards long-term demand elimination in some markets. That creates transition impacts for workers, smallholder farmers and tobacco-dependent locations, as well as asset value and market access implications for companies.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Supplier workforce, audit, grievance and remediation records
  • Community engagement, grievance and impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Contracted tobacco farms, seedbeds and curing barns in leaf-growing regions
  • Process-map item (assets): Primary processing lines for conditioning, casing, cutting, drying and blending tobacco
  • Process-map item (assets): Cigarette, cigar, roll-your-own, smokeless tobacco and heated tobacco stick manufacturing lines
  • Process-map item (assets): Laboratories for smoke chemistry, nicotine delivery, product stability and compliance testing
  • Process-map item (assets): Age-verification, track-and-trace, excise stamp and route-to-market data systems

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 or downstream pathway.
  • The weak signal is not supported by organisation-specific evidence or a credible monitoring trigger.

Affected stakeholders

  • Affected communities
  • Employees
  • Trade unions
  • Value chain workers

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.

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

Workcard generated from the catalogue

What this topic covers

Governance of tobacco product traceability, excise integrity and anti-diversion controls across bonded warehouses, duty-free channels, wholesalers, free zones, transhipment hubs and secure distribution routes.

How it shows up in this industry

Finished packs move through bonded excise warehouses, secure depots, duty-free and travel retail flows, customs controls, wholesalers, free zones and transhipment hubs. Tax stamps, unique identifiers and track-and-trace scans accompany pack, carton and master case movements, while counterfeit packaging supply and cross-border price differentials create persistent diversion incentives.

Why it may be material

Excise taxes and customs duties directly shape prices, margins and working capital. Traceability failures, tax stamp errors, diversion, sanctions breaches or under-declared imports can cause fines, seizures, licence loss, shipment disruption and loss of government trust.

Impact pathway

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

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect 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?
  • 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
  • Consumer outcome, complaint and product-impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Contracted tobacco farms, seedbeds and curing barns in leaf-growing regions
  • Process-map item (assets): Primary processing lines for conditioning, casing, cutting, drying and blending tobacco
  • Process-map item (assets): Cigarette, cigar, roll-your-own, smokeless tobacco and heated tobacco stick manufacturing lines
  • Process-map item (assets): Finished goods warehouses, bonded excise warehouses and secure distribution depots
  • Process-map item (assets): Laboratories for smoke chemistry, nicotine delivery, product stability and compliance testing

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.

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

Workcard generated from the catalogue

What this topic covers

Governance of labour rights and farmer livelihood due diligence in tobacco leaf cultivation, harvesting, curing and leaf buying arrangements.

How it shows up in this industry

Leaf is sourced through farmer contracts, auctions and dealers, with seedbeds, transplanting, topping, harvesting and curing often taking place on smallholder farms. Children, migrant pickers, indebted farmers and seasonal workers can face hazardous work, debt bondage, nicotine and pesticide exposure, unstable prices and weak remedy access.

Why it may be material

Tobacco leaf sourcing is geographically dispersed, labour-intensive and often linked to input credit, seasonal labour and household farming. Stricter human rights due diligence can affect import access, financing, customer acceptance and continuity of high-quality leaf supply.

Impact pathway

  1. Potential effects may reach supply-chain workers.
  2. Potential effects may reach workers.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach Indigenous peoples.
  5. Potential effects may reach future generations.
  6. Affected stakeholder groups identified in the source include Affected communities, Suppliers, Trade unions, Value chain workers.
  7. 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 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?
  • 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 workers?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Supplier workforce, audit, grievance and remediation records
  • Workforce, health and safety, engagement and grievance records
  • Community engagement, grievance and impact records
  • Indigenous engagement, consent, grievance and impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Contracted tobacco farms, seedbeds and curing barns in leaf-growing regions
  • Process-map item (assets): Leaf buying stations, auction floors and grading facilities
  • Process-map item (assets): Threshing and redrying plants for separating lamina and stem and stabilising leaf moisture
  • Process-map item (assets): Primary processing lines for conditioning, casing, cutting, drying and blending tobacco
  • Process-map item (assets): Cigarette, cigar, roll-your-own, smokeless tobacco and heated tobacco stick manufacturing lines

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
  • Suppliers
  • Trade unions
  • 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.

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

Workcard generated from the catalogue

What this topic covers

Governance of tobacco and nicotine product standards that determine whether products can be lawfully formulated, tested, notified, packaged, labelled and sold in each market.

How it shows up in this industry

Tobacco product laboratories and manufacturing lines control nicotine delivery, casing, menthol, flavouring ingredients, filter design, heated tobacco substrates and oral nicotine formulations. Regulatory anchors include the WHO Framework Convention on Tobacco Control, EU Tobacco Products Directive, UK Tobacco and Related Products Regulations, plain packaging laws and national product notification regimes.

Why it may be material

Flavour bans, menthol bans, very low nicotine cigarette proposals, standardised packaging and product notification rules can reshape category revenues, trigger testing and pack-conversion expenditure, create obsolete inventory and strand recipes, trademarks or specialised production lines.

Impact pathway

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

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 asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  6. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

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

Evidence to collect

  • Consumer outcome, complaint and product-impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Community engagement, grievance and impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Filter rod, tipping paper and packaging conversion equipment
  • Process-map item (assets): Laboratories for smoke chemistry, nicotine delivery, product stability and compliance testing
  • Process-map item (assets): Age-verification, track-and-trace, excise stamp and route-to-market data systems
  • Process-map item (assets): Brands, trademarks, product recipes, retail relationships and regulatory licences
  • Process-map item (customers): Users of smokeless tobacco, snus where permitted, oral tobacco and nicotine pouches

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

  • Business partners
  • Customers / end-users

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Governance of ethical conduct, anti-bribery controls, whistleblowing and licence compliance in a tobacco control environment shaped by excise, customs, product notification, route-to-market and public health rules.

How it shows up in this industry

Tobacco companies operate under national manufacturing, import, bonded warehouse, customs, retail and product notification regimes, alongside the WHO Framework Convention on Tobacco Control and national tobacco control laws. High excise values, route-to-market intermediaries and strict licence conditions create bribery, fraud and compliance exposure.

Why it may be material

Improper conduct or weak controls can lead to fines, licence loss, import or distribution restrictions, criminal investigations, financing exclusions and loss of regulator trust in a sector where legal market access is highly permission-based.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which 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
  • Consumer outcome, complaint and product-impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Contracted tobacco farms, seedbeds and curing barns in leaf-growing regions
  • Process-map item (assets): Primary processing lines for conditioning, casing, cutting, drying and blending tobacco
  • Process-map item (assets): Cigarette, cigar, roll-your-own, smokeless tobacco and heated tobacco stick manufacturing lines
  • Process-map item (assets): Laboratories for smoke chemistry, nicotine delivery, product stability and compliance testing
  • Process-map item (assets): Brands, trademarks, product recipes, retail relationships and regulatory licences

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

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Governance of political engagement, lobbying, trade association activity and political contributions in a heavily regulated tobacco control environment.

How it shows up in this industry

The industry operates under the WHO Framework Convention on Tobacco Control, national advertising and sponsorship bans, taxation measures, smoke-free policies, retail licence reductions and public health pressure for smoke-free generation laws. Brands, trademarks, retail relationships and regulatory licences depend on trust in lawful and transparent engagement.

Why it may be material

Policy engagement can influence taxation, product bans, packaging rules, retail licensing and smoking restrictions. Opaque or improper influence creates litigation, financing and reputational exposure, especially as investors and public health stakeholders scrutinise lobbying and trade association positions.

Impact pathway

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

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may 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 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?
  • 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 consumers?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Community engagement, grievance and impact records
  • 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
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Contracted tobacco farms, seedbeds and curing barns in leaf-growing regions
  • Process-map item (assets): Primary processing lines for conditioning, casing, cutting, drying and blending tobacco
  • Process-map item (assets): Cigarette, cigar, roll-your-own, smokeless tobacco and heated tobacco stick manufacturing lines
  • Process-map item (customers): Adult users of cigars, pipe tobacco and roll-your-own tobacco
  • Process-map item (customers): Users of smokeless tobacco, snus where permitted, oral tobacco and nicotine pouches

It may be less material when…

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

Affected stakeholders

  • Affected communities

Users of the information

  • Board / management
  • Investors / creditors
  • 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

Workcard generated from the catalogue

What this topic covers

Governance of age-restricted route-to-market channels, retailer conduct and marketing controls that prevent underage access and youth-oriented promotion of tobacco or nicotine products.

How it shows up in this industry

Tobacco and nicotine products are sold through convenience stores, supermarkets, tobacconists, petrol forecourts, duty-free shops, licensed online retailers and subscription channels where lawful. Age-verification systems, retailer training, advertising bans, display bans, minimum age of sale laws and digital marketing controls are central to route-to-market governance.

Why it may be material

Underage sales, youth uptake of vaping or oral nicotine products and youth-oriented marketing spillover can lead to fines, licence restrictions, litigation, retail delisting, reputational damage and tighter regulation across product categories.

Impact pathway

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

Financial pathway

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

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 consumers?
  • What is the scale, scope, likelihood and remediability of effects on downstream users?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Consumer outcome, complaint and product-impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Community engagement, grievance and impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Contracted tobacco farms, seedbeds and curing barns in leaf-growing regions
  • Process-map item (assets): Primary processing lines for conditioning, casing, cutting, drying and blending tobacco
  • Process-map item (assets): Cigarette, cigar, roll-your-own, smokeless tobacco and heated tobacco stick manufacturing lines
  • Process-map item (assets): Laboratories for smoke chemistry, nicotine delivery, product stability and compliance testing
  • Process-map item (assets): Age-verification, track-and-trace, excise stamp and route-to-market data 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 downstream pathway.

Affected stakeholders

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

Users of the information

  • Board / management
  • 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
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Cybersecurity and data integrity governance for the digital systems that evidence lawful movement and age-restricted sale of tobacco and nicotine products.

How it shows up in this industry

The industry uses age-verification, track-and-trace, excise stamp and route-to-market data systems to support lawful sales through wholesalers, cash-and-carry depots, duty-free channels, online retailers, subscription channels, bonded warehouses and secure distribution depots. Pack-level identifiers and scans are central to compliant product movement.

Why it may be material

System outages, cyber compromise or corrupted traceability records can interrupt shipments, undermine age-restricted sales controls, create excise reconciliation failures, enable diversion and increase insurance, remediation and regulatory costs.

Impact pathway

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

Financial pathway

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

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which 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
  • Community engagement, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Downstream-user outcome, complaint and product-use evidence
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Finished goods warehouses, bonded excise warehouses and secure distribution depots
  • Process-map item (assets): Age-verification, track-and-trace, excise stamp and route-to-market data systems
  • Process-map item (emerging_pressures): Increased enforcement against illicit trade using digital tax stamps, pack-level traceability and border controls
  • Process-map item (emerging_pressures): Technology shifts towards synthetic nicotine, oral nicotine formats and closed-system devices creating new regulatory classifications
  • Process-map item (external_impacts): Economic dependency and livelihood disruption in communities reliant on tobacco growing, factory employment or excise revenue

It may be less material when…

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

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

Workcard generated from the catalogue

What this topic covers

Governance of product classification, notifications, ingredient substantiation and market-entry controls for novel nicotine products whose regulatory treatment is changing.

How it shows up in this industry

Tobacco companies increasingly use laboratories, device assembly lines and oral product manufacturing to market nicotine pouches, synthetic nicotine products, heated tobacco sticks and closed-system devices. These products can sit across tobacco, chemical, battery and consumer product regimes, creating classification, notification and claim-control challenges.

Why it may be material

Classification uncertainty can determine whether products may be sold, how they are taxed, what warnings are required and whether flavour or nicotine limits apply. Authorities are closing perceived regulatory loopholes as technology changes faster than some tobacco control rules.

Impact pathway

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

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may 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?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on consumers?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Consumer outcome, complaint and product-impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • 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): Laboratories for smoke chemistry, nicotine delivery, product stability and compliance testing
  • Process-map item (assets): Brands, trademarks, product recipes, retail relationships and regulatory licences
  • Process-map item (customers): Users of smokeless tobacco, snus where permitted, oral tobacco and nicotine pouches
  • Process-map item (emerging_pressures): Expansion of flavour bans, menthol bans and nicotine concentration limits across cigarette, vaping and oral nicotine categories
  • Process-map item (emerging_pressures): Regulatory moves towards very low nicotine cigarettes and tighter addiction-focused product standards

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

  • Customers / end-users

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

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

Workcard generated from the catalogue

What this topic covers

Governance of corporate transition, smoke-free and reduced-harm claims in the context of investor exclusions, litigation pressure and continuing combustible tobacco revenues.

How it shows up in this industry

Tobacco companies increasingly present heated tobacco, nicotine pouches, oral products and device platforms as strategic alternatives to cigarettes while retaining brands, trademarks, regulatory licences and retail relationships tied to combustible products. Investor exclusion policies and public health scrutiny make the evidential basis for transition and harm-reduction claims a governance issue.

Why it may be material

Access to capital, insurer appetite and stakeholder trust can depend on whether portfolio transition claims are credible, consistently defined and not contradicted by sales practices in combustible tobacco. The issue is distinct from standard marketing because it affects corporate strategy, financing and public policy engagement.

Impact pathway

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

Financial pathway

  1. The topic may affect access to finance, funding terms or the cost of capital.
  2. The topic may affect demand, pricing, market access or product and service revenue.
  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?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on consumers?
  • What investor expectations or stewardship activity could change the topic's relevance?

Evidence to collect

  • Consumer outcome, complaint and product-impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Community engagement, grievance and impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • 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
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Contracted tobacco farms, seedbeds and curing barns in leaf-growing regions
  • Process-map item (assets): Primary processing lines for conditioning, casing, cutting, drying and blending tobacco
  • Process-map item (assets): Cigarette, cigar, roll-your-own, smokeless tobacco and heated tobacco stick manufacturing lines
  • Process-map item (assets): Laboratories for smoke chemistry, nicotine delivery, product stability and compliance testing
  • Process-map item (customers): Adult cigarette smokers purchasing through convenience stores, supermarkets, tobacconists and duty-free shops

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

  • Customers / end-users

Users of the information

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

Standards to check

See how companies report it →

Your preliminary screening decision

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

An initial screening — not a materiality assessment

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

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

Candidate topics come from the LRA materiality topic catalogue (21 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

Tobacco

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.