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H - Transporting and storage

E1 - Climate change

Transport and storage companies are both major contributors to greenhouse gas emissions and highly exposed to climate-related disruptions, making adaptation, mitigation, and energy transition central to their strategy. Insufficient action on decarbonisation, energy efficiency, or climate resilience can lead to regulatory pressure, increased operational costs, and reputational risks, while investing in low-carbon technologies and adaptive infrastructures creates opportunities for innovation, cost savings, and competitive advantage. Addressing IROs related to climate change is now essential for long-term viability, stakeholder trust, and sustainable growth in this sector.


E1 - Climate change E2 - Pollution E3 - Water and marine resourcesE4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users

E2 - Pollution

Transport and storage activities are significant sources of air, water, and soil pollution—through vehicle emissions, accidental spills, microplastics from tire wear, and handling of hazardous substances—which can affect ecosystems, human health, and food resources along supply chains and in local communities. Inadequate management of pollutants or substances of concern exposes companies to regulatory sanctions, cleanup costs, and reputational damage, while investing in cleaner technologies, responsible logistics, and pollution prevention can drive innovation, cost savings, and stakeholder trust. Addressing IROs related to pollution is now essential for compliance, risk mitigation, and sustainable value creation in the sector.


E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users

E3 - Water and marine resources

Transport and storage activities—especially in water, port, and pipeline operations—can significantly affect water and marine resources through discharges, accidental spills, ballast water, and infrastructure development, impacting ecosystems, biodiversity, and access to clean water. Poor management of these issues may lead to environmental degradation, regulatory sanctions, and operational disruptions, while integrating water efficiency, pollution prevention, and marine ecosystem protection into business practices creates opportunities for innovation, stakeholder trust, and sustainable growth. Addressing IROs related to water and marine resources is now key for compliance, resilience, and long-term value creation in the sector.


E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users

E4 - Biodiversity and ecosystems

Transport and storage operations can be major direct drivers of biodiversity loss—through land take, fragmentation of habitats, pollution, and disturbance—while also depending on healthy ecosystem services for resilience and operational continuity. Neglecting these impacts and dependencies may result in ecosystem degradation, regulatory sanctions, and disruptions to supply chains, but integrating biodiversity preservation and restoration into business practices creates opportunities for innovation, stakeholder trust, and sustainable growth. Proactively addressing IROs related to biodiversity and ecosystems is thus essential for compliance, risk management, and long-term value creation in the sector.


E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users

E5 - Circular economy

Transport and storage companies handle significant flows of materials, packaging, and equipment, making resource efficiency, waste reduction, and circularity key levers for environmental and economic performance. Poor management of resource inflows and outflows, or failure to minimize waste, can lead to increased costs, regulatory risks, and negative stakeholder perceptions, while implementing circular practices—such as reuse, recycling, and eco-design—offers opportunities for innovation, cost savings, and enhanced reputation. Addressing IROs related to the circular economy is now essential for compliance, competitiveness, and sustainable value creation in this sector.


E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users

G1 - Business conduct

In the transport and storage sector, ethical business conduct—including animal welfare in logistics, a strong corporate culture, anti-corruption measures, responsible supplier management, transparent political engagement, and effective whistle-blower protection—is fundamental to maintaining operational integrity and stakeholder trust. Failures in these areas can lead to legal sanctions, financial losses, and reputational crises, while robust governance, transparent practices, and ethical leadership create opportunities for long-term resilience, competitive advantage, and improved stakeholder relations. Addressing IROs related to business conduct is now essential for compliance, risk mitigation, and sustainable value creation in this sector.


E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users

S1 - Own workforce

Ensuring adequate wages, equal treatment, and safe working conditions is crucial in the transport and storage sector, which employs a highly diverse and often mobile workforce exposed to specific risks such as accidents, stress, and irregular hours. Failure to address these aspects can result in high turnover, absenteeism, legal sanctions, and operational disruptions, while investing in workforce well-being, diversity, and professional development fosters innovation, resilience, and employer attractiveness. Proactively managing IROs related to own workforce is now essential for compliance, operational excellence, and sustainable growth in this sector.


E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users

S2 - Workers in the value chain

In the transport and storage sector, ensuring adequate wages, equal treatment, and safe working conditions for all workers in the value chain—including subcontractors, logistics partners, and service providers—is a major challenge due to the complexity and international scope of operations. Insufficient oversight can result in labor rights violations, supply chain disruptions, and reputational or legal risks, while promoting decent work standards and fair opportunities throughout the value chain helps build resilience, stakeholder trust, and access to responsible markets. Addressing IROs related to workers in the value chain is now a key driver for compliance, risk management, and sustainable business performance.


E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users

S3 - Affected communities

Transport and storage activities can profoundly affect communities’ civil, political, economic, social, and cultural rights, particularly through land use, noise, pollution, and access to essential services, with heightened sensitivity around routes crossing indigenous territories. Failing to respect these rights may trigger community resistance, legal actions, or project delays, whereas engaging transparently and supporting local development can build trust, foster social acceptance, and create shared value. Proactively addressing IROs related to affected communities is now essential for operational continuity, regulatory compliance, and sustainable sector growth.


E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users

S4 - Consumers and end-users

The transport and storage sector directly impacts consumers and end-users through the quality and accuracy of information provided, the safety of passengers and goods, and the accessibility of its services for all, including vulnerable populations. Failures in these areas can lead to accidents, loss of trust, legal actions, or exclusion of certain groups, whereas prioritizing clear information, robust safety standards, and social inclusion enhances reputation, regulatory compliance, and market reach. Addressing IROs related to consumers and end-users is now a strategic lever for differentiation, risk management, and sustainable growth in this sector.


E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users

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