Manufacturing Impact Report - All Industries Edition

In our latest quarterly review of corporate sustainability impacts, risks and opportunities, we find that manufacturing companies face increasingly significant risks from extreme heat events, which are the most lethal of all weather-related disasters and pose substantial threats to operations, assets and workforce health. The report reveals that temperatures above 24-26°C are linked to decreased labour productivity, while exposure to air temperatures above 37°C can cause hyperthermia, with manufacturing workers in non-air-conditioned environments particularly vulnerable to these ESG risks. Companies implementing integrated risk management strategies and design-based responses are demonstrating enhanced double materiality awareness.

This report analyses thousands of sustainability disclosures from 20 leading entities across manufacturing subsectors, including Berry Global Group, Microsoft and Huhtamäki Oyj. Published in Q225 as part of a quarterly series, it also includes disclosures from Global South entities like Mondi Group, Infosys and PT Chandra Asri Petrochemical. The global nature of this analysis makes it an ideal source of external evidence for sustainability accounting and disclosure, particularly for organisations implementing CSRD reporting requirements and conducting rigorous materiality assessment processes to identify climate-related physical risks to manufacturing operations and supply chains.