Materiality Navigator — Water Transportation

Environment
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Prevention, preparedness and financial management for unintended marine and coastal contamination from fuel, oil, chemicals, cargo residues, plastics and other materials during bunkering, cargo handling, navigation incidents and emergency response situations.

How it shows up in this industry

Fuel storage tanks, bunker transfer lines, sludge tanks, oily water separators, bilge equipment, cargo pumps, inert gas systems and hazardous cargo containment create marine release pathways. Bunkering, tank cleaning, cargo loading and discharge, at-sea navigation, collisions, groundings and lost cargo incidents can release persistent fuel oil, crude oil, chemicals, lubricants, cargo residues and plastic pellets into coastal and open waters.

Why it may be material

A major marine pollution event can trigger clean-up liabilities, P&I claims, vessel detention, salvage cost, cargo claims, loss of charterer confidence, insurance premium escalation and exclusion from sensitive routes or customer contracts.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Community engagement, grievance and impact records
Emergency-response plans, incident logs and responder feedback
Workforce, health and safety, engagement and grievance records
Long-term scenario, cumulative-impact and intergenerational analysis
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Revenue, demand, pricing and market-access analysis linked to the topic
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): Ocean-going container ships, bulk carriers, tankers, gas carriers, roll-on/roll-off vessels, general cargo ships and specialised project cargo vessels
Process-map item (assets): Fuel storage tanks, bunker transfer lines, sludge tanks, oily water separators and bilge handling equipment on board vessels
Process-map item (assets): Cargo handling equipment including shipboard cranes, hatch covers, lashing systems, inert gas systems, cargo pumps and temperature-controlled reefer points
Process-map item (assets): Fleet management platforms, cargo booking systems, vessel performance analytics, crew management systems and cyber security controls
Process-map item (customers): Containerised cargo shippers including retailers, manufacturers, freight forwarders and third-party logistics providers

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

Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E2 Pollutionsearch disclosure cards
ESRS ESRS E3 Water and marine resourcessearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
GRI GRI 304 Biodiversity, depending on incident typesearch disclosure cards
SASB ecological impacts and spills

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Control of invasive species pathways through ballast water treatment, exchange, record keeping, hull cleaning, anti-fouling coatings and biofouling management across international voyages.

How it shows up in this industry

Vessels manage stability through ballast water uptake, exchange or treatment while trading between ports and ecosystems. Hull husbandry, dry-docking, hull cleaning and anti-fouling coatings affect whether organisms are transported on ship surfaces across container, bulk, tanker, gas and specialised vessel routes.

Why it may be material

Ballast water discharge and hull biofouling are direct pathways for invasive aquatic species transfer. The Ballast Water Management Convention creates direct survey, record-keeping and port state control exposure, while hull fouling also affects fuel consumption and vessel performance.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence 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 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
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Revenue, demand, pricing and market-access analysis linked to the topic
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Main engines, auxiliary engines, boilers, shaft lines, propellers, rudders, ballast water treatment systems and exhaust gas cleaning systems
Process-map item (assets): Fuel storage tanks, bunker transfer lines, sludge tanks, oily water separators and bilge handling equipment on board vessels
Process-map item (emerging_pressures): Climate-related disruption to routes and ports from stronger storms, heat stress, fog, low water on feeder connections and port flooding
Process-map item (external_impacts): Underwater radiated noise from propellers, engines and hull vibration affecting whales, dolphins, fish and other marine species
Process-map item (external_impacts): Ballast water discharge and hull biofouling transferring invasive aquatic species between ports and ecosystems

It may be less material when…

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

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E4 Biodiversity and ecosystemssearch disclosure cards
GRI GRI 304 Biodiversitysearch disclosure cards
SASB ecological impacts and ballast water management

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Fleet decarbonisation and climate transition management for marine transport, including vessel efficiency, speed management, carbon pricing exposure, alternative-fuel strategy, methane slip management, shore power use and transition-plan credibility.

How it shows up in this industry

Marine transportation relies on main engines, auxiliary engines and boilers burning very low sulphur fuel oil, high sulphur fuel oil with scrubbers, marine gas oil, LNG and emerging fuels such as methanol and ammonia. IMO EEXI, CII and net-zero measures, EU MRV, the EU ETS for maritime transport and Poseidon Principles-aligned finance affect voyage planning, speed management, vessel acquisition, retrofits, charter attractiveness and residual values.

Why it may be material

Fuel is a major operating cost and vessels are long-lived assets. Carbon pricing, vessel efficiency ratings, customer emissions thresholds and lender alignment can alter freight revenue, charter rates, fleet utilisation, financing access and asset values for older or fuel-inflexible vessels.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Emissions, air-quality and atmospheric-impact records linked to the topic
Long-term scenario, cumulative-impact and intergenerational analysis
Community engagement, grievance and impact records
Biodiversity, habitat and ecosystem-impact evidence
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Ocean-going container ships, bulk carriers, tankers, gas carriers, roll-on/roll-off vessels, general cargo ships and specialised project cargo vessels
Process-map item (assets): Fuel storage tanks, bunker transfer lines, sludge tanks, oily water separators and bilge handling equipment on board vessels
Process-map item (assets): Fleet management platforms, cargo booking systems, vessel performance analytics, crew management systems and cyber security controls
Process-map item (customers): Containerised cargo shippers including retailers, manufacturers, freight forwarders and third-party logistics providers
Process-map item (customers): Commodity producers and traders shipping coal, iron ore, grain, bauxite, fertiliser, cement, timber and scrap metal

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

Customers / end-users
Suppliers

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS E1 Climate changesearch disclosure cards
GRI GRI 305 Emissionssearch disclosure cards
SASB greenhouse gas emissions and fleet fuel efficiency

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Marine water and ecosystem impacts from routine shipboard waste generation, onboard treatment systems and permitted or improper operational discharges during vessel operation and port calls.

How it shows up in this industry

Marine vessels generate sludge, bilge residues, used lubricants, oily rags, spent filters, incinerator ash, galley waste, packaging, cargo residues and maintenance materials. Oily water separators, sewage systems, scrubbers, waste reception facilities and port chandlers determine whether waste and operational discharges are controlled across voyage and port operations.

Why it may be material

Routine operational discharges and waste streams directly affect marine water quality and ecosystems when poorly managed. Non-compliance with MARPOL waste, oil and garbage requirements can lead to detention, penalties, whistleblowing exposure and reputational damage.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance 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
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Fuel storage tanks, bunker transfer lines, sludge tanks, oily water separators and bilge handling equipment on board vessels
Process-map item (assets): Cargo handling equipment including shipboard cranes, hatch covers, lashing systems, inert gas systems, cargo pumps and temperature-controlled reefer points
Process-map item (assets): Fleet management platforms, cargo booking systems, vessel performance analytics, crew management systems and cyber security controls
Process-map item (customers): Ship brokers, pool operators and charterers acting as intermediaries in voyage, time and bareboat charter markets
Process-map item (emerging_pressures): Rising customer demand for low-carbon freight products, book-and-claim mechanisms and verified vessel-level emissions data

It may be less material when…

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

Affected stakeholders

Affected communities
Contractors
Employees

Users of the information

Local authorities
Regulators

Standards to check

ESRS ESRS E2 Pollution, E3 Water and marine resources, and E5 Resource use and circular economysearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
GRI GRI 303 Water and Effluentssearch disclosure cards
SASB ecological impacts and spills or releases

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of local and regional air quality impacts from vessel exhaust, including sulphur oxides, nitrogen oxides, particulate matter and black carbon released during propulsion, power generation and port operations.

How it shows up in this industry

Ocean-going vessels emit sulphur oxides, nitrogen oxides, particulate matter and black carbon during sea passage, manoeuvring, anchorage and berthing. Fuel changeover, exhaust gas cleaning systems, shore power and route choices through emission control areas or polar waters affect bunker costs, port access, inspection outcomes and health burdens for port-side communities.

Why it may be material

Air pollutant controls influence fuel selection, scrubber investment, shore power costs, port dues, inspection exposure and community acceptance. Black carbon is increasingly scrutinised on Arctic and near-Arctic routes because deposition on snow and ice accelerates warming and affects sensitive ecosystems and northern communities.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which 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 the atmosphere?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Emissions, air-quality and atmospheric-impact records linked to the topic
Workforce, health and safety, engagement and grievance records
Biodiversity, habitat and ecosystem-impact evidence
Long-term scenario, cumulative-impact and intergenerational analysis
Indigenous engagement, consent, grievance and impact records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
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): Main engines, auxiliary engines, boilers, shaft lines, propellers, rudders, ballast water treatment systems and exhaust gas cleaning systems
Process-map item (assets): Port-related operating assets such as leased berths, container yards, depot space, agency offices and maintenance workshops
Process-map item (assets): Fleet management platforms, cargo booking systems, vessel performance analytics, crew management systems and cyber security controls
Process-map item (customers): Commodity producers and traders shipping coal, iron ore, grain, bauxite, fertiliser, cement, timber and scrap metal
Process-map item (customers): Port operators, terminal operators and inland logistics providers requiring feeder, short sea and transhipment services

It may be less material when…

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

Affected stakeholders

Affected communities
Contractors
Customers / end-users
Employees

Users of the information

Local authorities
Regulators

Standards to check

ESRS ESRS E2 Pollutionsearch disclosure cards
GRI GRI 305 Emissionssearch disclosure cards
SASB air quality

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Environment
Business-model dependent
Moderate industry signal
Impact materiality

Workcard generated from the catalogue

What this topic covers

Marine biodiversity impacts from vessel noise, physical interactions with wildlife and disturbance of seabed or coastal habitats during navigation, anchoring, grounding and emergency towage.

How it shows up in this industry

Ocean-going ships produce underwater radiated noise from propellers, engines and hull vibration during at-sea navigation. Voyage planning determines vessel routing through whale habitats, traffic separation schemes, protected areas, anchorage zones and coastal approaches where ship strikes, anchoring and groundings can disturb marine species and seabed habitats.

Why it may be material

Underwater noise, ship strikes and habitat disturbance vary by route, vessel size, speed, propeller condition and proximity to sensitive ecosystems. They can drive route restrictions, speed limits, customer scrutiny and enforcement after incidents in protected areas.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence shows actual or potential impacts on people or the environment?
Which own operations, assets or decisions create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
What is the scale, scope, likelihood and remediability of effects on water bodies?
What scientific evidence or consensus could change the topic's relevance?

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Fleet management platforms, cargo booking systems, vessel performance analytics, crew management systems and cyber security controls
Process-map item (customers): Ship brokers, pool operators and charterers acting as intermediaries in voyage, time and bareboat charter markets
Process-map item (emerging_pressures): Rising customer demand for low-carbon freight products, book-and-claim mechanisms and verified vessel-level emissions data
Process-map item (emerging_pressures): Shift from residual fuel oil towards LNG, methanol, ammonia, biofuels, batteries, wind-assist technologies and shore power, with uncertainty over fuel availability and safety
Process-map item (emerging_pressures): Increased scrutiny of methane slip from LNG-fuelled vessels and black carbon emissions in Arctic and near-Arctic routes

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 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

Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E4 Biodiversity and ecosystemssearch disclosure cards
GRI GRI 304 Biodiversitysearch disclosure cards
SASB ecological impacts

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Environment
Emerging issue
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of physical climate and geopolitical route disruption through adaptive voyage planning, weather routing, port selection, canal and strait contingency planning, emissions assessment and crew welfare controls.

How it shows up in this industry

Voyage planning must account for weather routing, speed management, canal scheduling, port nomination, piracy risk zones, ice routes, traffic separation schemes and chokepoints such as the Red Sea, Suez Canal, Panama Canal and Strait of Hormuz. Stronger storms, heat stress, fog, port flooding and low water on feeder connections can combine with sanctions, war-risk areas and piracy to force longer routes, schedule changes and additional fuel burn.

Why it may be material

Route resilience is becoming a sustainability issue because diversions and delays increase fuel consumption, emissions, crew fatigue, port congestion and cargo disruption. It is especially relevant for liner networks, tankers and bulk trades dependent on canals, straits and weather-sensitive ports.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Community engagement, grievance and impact records
Downstream-user outcome, complaint and product-use evidence
Emissions, air-quality and atmospheric-impact records linked to the topic
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Insurance coverage, premium, exclusion and claims records
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Port-related operating assets such as leased berths, container yards, depot space, agency offices and maintenance workshops
Process-map item (assets): Navigation and communications systems including ECDIS, radar, AIS, GMDSS, voyage data recorders, satellite communications and weather routing tools
Process-map item (customers): Port operators, terminal operators and inland logistics providers requiring feeder, short sea and transhipment services
Process-map item (customers): Ship brokers, pool operators and charterers acting as intermediaries in voyage, time and bareboat charter markets
Process-map item (emerging_pressures): Tightening greenhouse gas regulation through IMO CII, EEXI, the IMO net-zero framework and regional carbon pricing such as the EU ETS for maritime transport

It may be less material when…

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

Affected stakeholders

Affected communities
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS E1 Climate change adaptation and resiliencesearch disclosure cards
GRI GRI climate-related impacts and occupational health and safetysearch disclosure cards
SASB ecological impacts, accident management and fuel efficiency

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of seafarer occupational safety, fatigue, welfare, training, certification, contract duration, medical access, crew changes, accommodation, repatriation and emergency preparedness across vessel operations.

How it shows up in this industry

Vessel operations require officers, ratings, cadets, engine-room teams and deck crews to work in confined, moving workplaces across long voyages. Bridge watchkeeping, engine-room operation, mooring, cargo handling, enclosed-space entry, emergency drills, port access, medical evacuation and repatriation affect operational continuity and compliance with STCW, the Maritime Labour Convention, 2006 and the ISM Code.

Why it may be material

Poor seafarer welfare and fatigue management can lead to accidents, detentions, crew shortages, higher crewing costs, claims and reputational damage with charterers and cargo owners.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Emergency-response plans, incident logs and responder feedback
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
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): Fleet management platforms, cargo booking systems, vessel performance analytics, crew management systems and cyber security controls
Process-map item (emerging_pressures): Tightening greenhouse gas regulation through IMO CII, EEXI, the IMO net-zero framework and regional carbon pricing such as the EU ETS for maritime transport
Process-map item (emerging_pressures): Shift from residual fuel oil towards LNG, methanol, ammonia, biofuels, batteries, wind-assist technologies and shore power, with uncertainty over fuel availability and safety
Process-map item (emerging_pressures): Automation, remote operations and digital port interfaces changing crew skills, labour relations and safety management expectations
Process-map item (external_impacts): Seafarer welfare impacts linked to fatigue, isolation, extended contracts, port access restrictions, abandonment and medical evacuation barriers

It may be less material when…

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

Affected stakeholders

Contractors
Customers / end-users
Employees
Trade unions

Users of the information

Board / management
Regulators

Standards to check

ESRS ESRS S1 Own workforcesearch disclosure cards
GRI GRI 403 Occupational Health and Safetysearch disclosure cards
GRI GRI 401 Employmentsearch disclosure cards
SASB employee health and safety and labour practices, where applicable

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Social
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Prevention and control of high-consequence incidents from navigation, port manoeuvring, vessel systems, dangerous goods, unstable bulk cargoes, tanker and gas cargoes, fumigated cargoes, lithium-ion batteries, reefer failures and heavy project cargo during sea carriage and port operations.

How it shows up in this industry

Vessel safety depends on voyage planning, bridge watchkeeping, engine-room operation, pilotage, towage, berthing, mooring, stowage planning, cargo securing, inerting, temperature control and emergency response. Cargo pathways include crude oil, refined products, chemicals, liquefied gases, self-heating bulk cargoes, nickel ore liquefaction, misdeclared dangerous goods, lithium-ion battery vehicle fires, reefer failures and heavy-lift cargo hazards.

Why it may be material

High-consequence marine casualties can cause fatalities, fires, pollution, cargo losses, salvage, off-hire time, total-loss events, insurance escalation and loss of class or charterer confidence. SOLAS, the ISM Code, the IMDG Code and STCW directly anchor operating controls.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Emergency-response plans, incident logs and responder feedback
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Downstream-user outcome, complaint and product-use evidence
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
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): Ocean-going container ships, bulk carriers, tankers, gas carriers, roll-on/roll-off vessels, general cargo ships and specialised project cargo vessels
Process-map item (assets): Cargo handling equipment including shipboard cranes, hatch covers, lashing systems, inert gas systems, cargo pumps and temperature-controlled reefer points
Process-map item (assets): Port-related operating assets such as leased berths, container yards, depot space, agency offices and maintenance workshops
Process-map item (assets): Fleet management platforms, cargo booking systems, vessel performance analytics, crew management systems and cyber security controls
Process-map item (customers): Containerised cargo shippers including retailers, manufacturers, freight forwarders and third-party logistics providers

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
Contractors
Customers / end-users
Employees

Users of the information

Local authorities
Regulators

Standards to check

ESRS ESRS S1 Own workforce, S2 Workers in the value chain and E2 Pollution where incidents create releasessearch disclosure cards
GRI GRI 403 Occupational Health and Safetysearch disclosure cards
GRI GRI 416 Customer Health and Safetysearch disclosure cards
SASB accidents and safety management

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Business-model dependent
Moderate industry signal
Impact materiality

Workcard generated from the catalogue

What this topic covers

Direct disturbance and wellbeing impacts on port-side communities from vessel calls, cargo flows, leased berths, yards, depots and landside interfaces.

How it shows up in this industry

Marine transport companies use leased berths, container yards, depot space, agency offices and maintenance workshops, while cargo moves through ports, terminals and hinterland connections using cranes, conveyors, pipelines, rail, road and inland waterways. Port calls, mooring, cargo loading, reefer power, truck movements and yard lighting can affect nearby residents beyond direct pollution exposure.

Why it may be material

Community amenity is especially relevant where shipping lines operate leased port assets, depots or high-frequency liner services near residential areas. Unresolved complaints can affect berth access, local authority relations and port or depot expansion.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence shows actual or potential impacts on people or the environment?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What is the scale, scope, likelihood and remediability of effects on workers?
What civil-society scrutiny or campaigns could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Operating-cost records and budgets linked to the topic
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Process-map item (assets): Port-related operating assets such as leased berths, container yards, depot space, agency offices and maintenance workshops
Process-map item (customers): Port operators, terminal operators and inland logistics providers requiring feeder, short sea and transhipment services
Process-map item (emerging_pressures): Expansion of alternative fuel bunkering infrastructure creating new operational risks around cryogenic fuels, toxic fuels and fuel quality assurance
Process-map item (emerging_pressures): Greater exposure to cyber attacks on navigation, port community systems, cargo booking platforms and electronic bills of lading
Process-map item (emerging_pressures): Climate-related disruption to routes and ports from stronger storms, heat stress, fog, low water on feeder connections and port flooding

It may be less material when…

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

Affected stakeholders

Affected communities

Users of the information

Board / management
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS S3 Affected communitiessearch disclosure cards
GRI GRI 413 Local Communitiessearch disclosure cards
SASB SASB Marine Transportation has no obvious standalone amenity topic; some links may exist through ecological or safety topics

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Social
Emerging issue
Moderate industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Safe introduction of alternative marine fuels through design safeguards, crew competence, bunkering procedures, fuel compatibility checks, port emergency interfaces and class or flag approval for new fuel systems.

How it shows up in this industry

Bunkering occurs through bunker barges, road tankers or terminal pipelines with fuel sampling, compatibility checks, tank soundings and spill prevention. As vessels adopt LNG, methanol, ammonia, batteries and biofuels, established bunker controls must address cryogenic fuel, toxicity, flammability, corrosivity, vapour management, incompatible fuel quality and port emergency interfaces.

Why it may be material

Alternative fuels are being introduced before global bunkering infrastructure, crew competence and port emergency arrangements are fully mature. Incidents could affect seafarers, bunker suppliers, port workers and nearby communities while also undermining decarbonisation investment.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach affected communities.
Potential effects may reach emergency responders.
Potential effects may reach water bodies.
Potential effects may reach the atmosphere.
Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees, Suppliers.
The source places the pathway in Own operations, Upstream, Cross value chain.

Financial pathway

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

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Emergency-response plans, incident logs and responder feedback
Water withdrawal, discharge, quality and catchment-impact records
Emissions, air-quality and atmospheric-impact records linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Fuel storage tanks, bunker transfer lines, sludge tanks, oily water separators and bilge handling equipment on board vessels
Process-map item (assets): Fleet management platforms, cargo booking systems, vessel performance analytics, crew management systems and cyber security controls
Process-map item (emerging_pressures): Shift from residual fuel oil towards LNG, methanol, ammonia, biofuels, batteries, wind-assist technologies and shore power, with uncertainty over fuel availability and safety
Process-map item (emerging_pressures): Expansion of alternative fuel bunkering infrastructure creating new operational risks around cryogenic fuels, toxic fuels and fuel quality assurance
Process-map item (emerging_pressures): Geopolitical route disruption, sanctions, war risk premiums, piracy and rerouting around chokepoints such as the Red Sea, Suez Canal, Panama Canal and Strait of Hormuz

It may be less material when…

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

Affected stakeholders

Affected communities
Contractors
Employees
Suppliers

Users of the information

Board / management
Local authorities
Regulators

Standards to check

ESRS Health and safety, emergency preparedness and pollution preventionsearch disclosure cards
GRI Occupational health and safety and emissions-related operational controlssearch disclosure cards
SASB accident and safety management metrics

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Social
Emerging issue
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Workforce transition management for seafarers affected by alternative-fuel vessels, automated systems, remote operational support, digital port interfaces and changing competence requirements.

How it shows up in this industry

STCW-certified seafarers manage bridge watchkeeping, engine-room operation, fuel changeover, emergency drills, cargo systems, weather routing tools and digital fleet platforms. Automation, remote operations, electronic port interfaces, shore power and fuels such as ammonia, methanol and LNG are changing skills, workload, labour relations and welfare expectations for officers, cadets and ratings.

Why it may be material

Transition technologies can reduce some hazards but create competence gaps, monitoring burdens and labour-relations concerns where fleet renewal, remote support, digital reporting and alternative-fuel systems are introduced faster than training pathways and crew consultation processes.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Emergency-response plans, incident logs and responder feedback
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Fuel storage tanks, bunker transfer lines, sludge tanks, oily water separators and bilge handling equipment on board vessels
Process-map item (assets): Fleet management platforms, cargo booking systems, vessel performance analytics, crew management systems and cyber security controls
Process-map item (emerging_pressures): Tightening greenhouse gas regulation through IMO CII, EEXI, the IMO net-zero framework and regional carbon pricing such as the EU ETS for maritime transport
Process-map item (emerging_pressures): Shift from residual fuel oil towards LNG, methanol, ammonia, biofuels, batteries, wind-assist technologies and shore power, with uncertainty over fuel availability and safety
Process-map item (emerging_pressures): Expansion of alternative fuel bunkering infrastructure creating new operational risks around cryogenic fuels, toxic fuels and fuel quality assurance

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Contractors
Employees
Trade unions

Users of the information

Board / management
Regulators

Standards to check

ESRS ESRS S1 Own workforce, training and skills developmentsearch disclosure cards
GRI GRI 404 Training and Educationsearch disclosure cards
GRI GRI 403 Occupational Health and Safety, and labour relations disclosuressearch disclosure cards
SASB employee health and safety and accident management

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Industry baseline
Strong industry signal
Financial materiality

Workcard generated from the catalogue

What this topic covers

Governance of sanctions, trade controls, anti-bribery, anti-corruption, counterparty due diligence and regulatory compliance across commercial fixture, booking, chartering, port agency, flagging, class and cargo documentation processes.

How it shows up in this industry

Marine transportation uses ship brokers, pool operators, charterers, port agents, flag registrations, class transfers, slot-sharing agreements and long-term contracts of affreightment. Voyages through sanctioned trades, conflict-affected routes, customs-controlled supply chains and high-risk ports create exposure through sanctions breaches, bribery, cargo seizure, insurance exclusions and financing restrictions.

Why it may be material

Weak counterparty and voyage compliance can lead to fines, vessel seizure, loss of insurance cover, bank de-risking, cancelled charters and loss of customer trust in carrier governance controls.

Impact pathway

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

Financial pathway

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

Questions to test

What evidence shows current or anticipated financial effects on the organisation?
Which own operations, assets or decisions create or concentrate the pathway?
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 geopolitical developments could change the topic's relevance?

Evidence to collect

Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
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): Port-related operating assets such as leased berths, container yards, depot space, agency offices and maintenance workshops
Process-map item (assets): Fleet management platforms, cargo booking systems, vessel performance analytics, crew management systems and cyber security controls
Process-map item (customers): Commodity producers and traders shipping coal, iron ore, grain, bauxite, fertiliser, cement, timber and scrap metal
Process-map item (customers): Oil, chemical and gas companies chartering crude oil tankers, product tankers, chemical tankers, LNG carriers and LPG carriers
Process-map item (customers): Port operators, terminal operators and inland logistics providers requiring feeder, short sea and transhipment services

It may be less material when…

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

Affected stakeholders

Business partners
Customers / end-users

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS G1 Business conductsearch disclosure cards
GRI GRI 205 Anti-corruptionsearch disclosure cards
GRI GRI 206 Anti-competitive Behaviour, where relevantsearch disclosure cards
SASB Business Ethics

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Governance and controls for cyber resilience across vessel operational technology, navigation systems, communications, booking platforms, port interfaces, cargo documentation and crew management systems.

How it shows up in this industry

Marine transportation depends on ECDIS, radar, AIS, GMDSS, voyage data recorders, satellite communications, weather routing tools, fleet management platforms, cargo booking systems, vessel performance analytics, crew management systems and electronic bills of lading. Attacks on navigation, port community systems, booking platforms and trade documents can disrupt vessel movement, cargo release, port safety and incident response.

Why it may be material

Digitalisation connects vessels, ports, customers, charterers and authorities. A cyber failure can become a safety, pollution, cargo and community issue if it affects navigation, berthing, hazardous cargo documentation or emergency communications, while also causing revenue loss, cargo claims and insurance pressure.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Downstream-user outcome, complaint and product-use evidence
Emergency-response plans, incident logs and responder feedback
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Revenue, demand, pricing and market-access analysis linked to the topic
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): Ocean-going container ships, bulk carriers, tankers, gas carriers, roll-on/roll-off vessels, general cargo ships and specialised project cargo vessels
Process-map item (assets): Cargo handling equipment including shipboard cranes, hatch covers, lashing systems, inert gas systems, cargo pumps and temperature-controlled reefer points
Process-map item (assets): Port-related operating assets such as leased berths, container yards, depot space, agency offices and maintenance workshops
Process-map item (assets): Navigation and communications systems including ECDIS, radar, AIS, GMDSS, voyage data recorders, satellite communications and weather routing tools
Process-map item (assets): Fleet management platforms, cargo booking systems, vessel performance analytics, crew management systems and cyber security controls

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
Contractors
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS ESRS G1 Business conduct and entity-specific cyber security disclosuressearch disclosure cards
GRI No clear universal GRI topic standard anchor; possible management approach proxysearch disclosure cards
SASB SASB Marine Transportation may not include a dedicated cyber security topic; mapping may require sector judgement

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of public policy engagement, lobbying, trade association alignment and political contributions related to maritime climate, pollution, safety, labour, security and ship recycling regulation.

How it shows up in this industry

Marine carriers, shipowner associations and chartering interests engage with IMO greenhouse gas measures, MARPOL requirements, regional carbon pricing, ballast water rules, port environmental programmes, safety regulation and ship recycling policy. Public positions can influence the pace and credibility of decarbonisation, pollution prevention and safety reforms affecting vessel operations and customer procurement.

Why it may be material

Because maritime climate and pollution regulation is tightening, inconsistency between public commitments, trade association positions and lobbying activity can undermine transition-plan credibility, financing confidence and customer trust.

Impact pathway

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

Financial pathway

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

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 the atmosphere?
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

Emissions, air-quality and atmospheric-impact records linked to the topic
Community engagement, grievance and impact records
Biodiversity, habitat and ecosystem-impact evidence
Long-term scenario, cumulative-impact and intergenerational analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
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
Process-map item (customers): Commodity producers and traders shipping coal, iron ore, grain, bauxite, fertiliser, cement, timber and scrap metal
Process-map item (emerging_pressures): Tightening greenhouse gas regulation through IMO CII, EEXI, the IMO net-zero framework and regional carbon pricing such as the EU ETS for maritime transport
Process-map item (financial_channels): Charter rate, freight rate and vessel utilisation volatility across container, dry bulk, tanker, gas and specialised shipping markets
Process-map item (financial_channels): Access to finance affected by lender climate alignment scores, vessel age, fuel pathway, scrap value and compliance with the Poseidon Principles
Process-map item (inputs): Weather routing, charts, satellite communications, vessel traffic services, classification society services and maritime insurance

It may be less material when…

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

Affected stakeholders

Business partners
Customers / end-users

Users of the information

Board / management
Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS ESRS G1 Business conduct: political influence and lobbying activitiessearch disclosure cards
GRI GRI 415 Public Policysearch disclosure cards
SASB SASB Marine Transportation has no obvious dedicated lobbying topic; business ethics may be a proxy

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of vessel end-of-life sale and recycling, including yard due diligence, inventories of hazardous materials, contractual controls over cash buyers, worker safety expectations and environmentally sound dismantling.

How it shows up in this industry

End-of-life vessels move through sale-and-purchase brokers, cash buyers, lay-up locations, towage arrangements and ship recycling yards. Dismantling produces recyclable steel and machinery but can expose workers and nearby communities to asbestos, heavy metals, oils, residual fuels, paints, confined spaces and cutting hazards, with the Hong Kong International Convention and the EU Ship Recycling Regulation shaping expectations.

Why it may be material

End-of-life decisions affect scrap proceeds, financing credibility, customer perception and liability exposure if vessels are dismantled under unsafe or polluting conditions linked to the prior owner.

Impact pathway

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

Financial pathway

The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect 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 supply-chain workers?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Supplier workforce, audit, grievance and remediation records
Community engagement, grievance and impact records
Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Provision, claim, penalty, remediation and contingent-liability records
Revenue, demand, pricing and market-access analysis linked to the topic
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): Ocean-going container ships, bulk carriers, tankers, gas carriers, roll-on/roll-off vessels, general cargo ships and specialised project cargo vessels
Process-map item (assets): Fuel storage tanks, bunker transfer lines, sludge tanks, oily water separators and bilge handling equipment on board vessels
Process-map item (assets): Fleet management platforms, cargo booking systems, vessel performance analytics, crew management systems and cyber security controls
Process-map item (customers): Ship brokers, pool operators and charterers acting as intermediaries in voyage, time and bareboat charter markets
Process-map item (emerging_pressures): Rising customer demand for low-carbon freight products, book-and-claim mechanisms and verified vessel-level emissions data

It may be less material when…

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

Affected stakeholders

Affected communities
Business partners
Suppliers
Value chain workers

Users of the information

Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS ESRS S2 Workers in the value chainsearch disclosure cards
ESRS ESRS E2 Pollutionsearch disclosure cards
ESRS ESRS E5 Resource use and circular economysearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
GRI GRI 403 Occupational Health and Safety, and supplier-related disclosuressearch disclosure cards
SASB ecological impacts or lifecycle considerations may be relevant but mapping is not obvious

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Governance
Emerging issue
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Controls over the calculation, allocation, assurance and communication of voyage, vessel and cargo-level emissions information used in low-carbon freight products, procurement claims and book-and-claim systems.

How it shows up in this industry

Marine carriers increasingly provide cargo owners, freight forwarders, retailers and manufacturers with vessel-level emissions data, low-carbon freight products, book-and-claim certificates and digital outputs such as cargo tracking, noon reports, port-call data and electronic bills of lading. Customer Scope 3 reporting, EU MRV, EU ETS and IMO efficiency measures make emissions data quality a distinct governance issue.

Why it may be material

Cargo owners use carrier emissions data in their own Scope 3 accounts and procurement decisions. Inconsistent allocation methods, unverified certificates or double counting can create greenwashing, contractual and reputational liabilities even where operational emissions programmes exist.

Impact pathway

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

Financial pathway

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

Questions to test

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

Evidence to collect

Downstream-user outcome, complaint and product-use evidence
Emissions, air-quality and atmospheric-impact records linked to the topic
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
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): Navigation and communications systems including ECDIS, radar, AIS, GMDSS, voyage data recorders, satellite communications and weather routing tools
Process-map item (assets): Fleet management platforms, cargo booking systems, vessel performance analytics, crew management systems and cyber security controls
Process-map item (customers): Containerised cargo shippers including retailers, manufacturers, freight forwarders and third-party logistics providers
Process-map item (customers): Commodity producers and traders shipping coal, iron ore, grain, bauxite, fertiliser, cement, timber and scrap metal
Process-map item (emerging_pressures): Tightening greenhouse gas regulation through IMO CII, EEXI, the IMO net-zero framework and regional carbon pricing such as the EU ETS for maritime transport

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

ESRS ESRS G1 Business conductsearch disclosure cards
ESRS ESRS E1 climate reporting and value-chain information qualitysearch disclosure cards
GRI GRI 305 Emissions, marketing communications and customer informationsearch disclosure cards
SASB emissions disclosure and fuel management metrics

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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

Which topics should you investigate first?

Initial screening

Start here

Check if applicable

Emerging issues

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Standards to check

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Why it may be material

Impact pathway

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Questions to test

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Standards to check

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