Materials

Goal.To minimise the environmental impact of materials used in products, packaging and operations.

The way businesses source, use, and dispose of materials has a significant impact on the environment, from resource depletion and pollution to greenhouse gas emissions and biodiversity loss. Responsible materials management is essential for reducing environmental footprints, lowering costs, and supporting the shift to a circular economy. With growing pressure from regulators, investors, and consumers, businesses that optimise material use can enhance resilience, unlock innovation, and strengthen their sustainability credentials.

To improve materials management, businesses should start by identifying the key materials they use — whether raw inputs, packaging, office supplies, or production components — and assess their environmental and social impacts. They can reduce material consumption by eliminating unnecessary items, improving product or packaging design, and increasing durability and reusability.

Where possible, businesses should prioritise materials that are recycled, certified sustainable, or locally sourced. Replacing high-impact materials with lower-impact alternatives (e.g. bioplastics, recycled metals, FSC-certified wood) can significantly reduce environmental harm. Working with suppliers to trace material origins and ensure responsible sourcing is also crucial.

Finally, adopting circular economy principles — such as designing for repair, reuse, and recyclability — can help businesses reduce waste, retain value, and contribute to long-term sustainability. Measuring material flows and setting reduction targets can support continuous improvement and help demonstrate progress to stakeholders.

Self Assessment Question

Does your business monitor and reduce the environmental impact of the materials it uses, including packaging, and, where applicable, have a plan to identify and eliminate potentially harmful chemicals in its products or processes?

Reporting Disclosures

  • Consumable materials used by material type and weight and information on their environmental impacts
  • Plans to improve the environmental impact of consumable materials used
  • Information on any chemicals and materials of concern used and plans to eliminate them

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