Materials Impact Report - All Industries Edition

In our latest quarterly review of corporate sustainability impacts, risks and opportunities, we find that materials companies face dual challenges from SDG7's call for clean energy investment and SDG11.4's focus on protecting heritage sites in extraction areas. The report reveals that 58% of Australia's critical mineral projects are on Indigenous lands, with 79% when including pending claims, requiring robust co-management strategies with local communities to protect cultural heritage. Leading companies are implementing innovative approaches, with Rio Tinto incorporating cultural heritage surveys in project development while Vale transforms former mining sites into conservation areas protecting endangered species.

This report analyses thousands of sustainability disclosures from 20 leading entities across the materials sector, including BHP Group, CRH and International Paper. Published in Q225 as part of a quarterly series, it also includes disclosures from Global South entities like African Rainbow Minerals, UltraTech Cement and Sappi Limited. The global nature of this analysis makes it an ideal source of external evidence for sustainability accounting and disclosure, particularly for organisations implementing heritage management strategies and conducting thorough materiality assessment processes to balance extraction activities with cultural and environmental preservation while advancing circular economy practices throughout the value chain.


1. Nature and climate risks
2. Value chain: upstream
3. Value chain: downstream
4. Planet-Environmental impacts
5. People-Social and governance impacts
6.UN Sustainable Development Goals
7. Technology
8. Finance
9. Policy
10. Calendar of events
11. Risks profile
12. Industry sustainability highlights

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