Organisations in aviation, automotive manufacturing, shipping and logistics industries face material sustainability risks including operational disruptions from extreme weather, regulatory costs from emission targets and market risks from slow energy transition and outdated technology.


The aviation industry, encompassing airlines and air freight, faces financially material sources of uncertainty, including cyber attacks, regulatory compliance costs from emissions, high fixed capital and labour costs, and competitive pressures. Opportunities lie in enhancing fuel efficiency, adopting sustainable fuels, and ensuring stringent safety standards to mitigate risks and improve profitability.


The automotive industry faces significant sustainability-related risks and opportunities, including managing material efficiency, reducing greenhouse gas emissions, ensuring vehicle safety and navigating stringent environmental regulations. Effective innovation in electric and fuel-efficient vehicles, recycling practices and emissions standards compliance can enhance competitive positioning and market share.

Maritime transport

In the maritime transport industry, sustainability-related challenges include high GHG emissions from diesel combustion, fuel cost volatility and safety risks. Opportunities lie in adopting fuel-efficient technologies, cleaner fuels and robust safety measures, addressing financially material sources of uncertainty while enhancing operational efficiency and environmental compliance.

Freight & logistics

The freight and logistics industry faces financially material sources of uncertainty, including GHG emissions management, air pollutant regulations, facilitation payment compliance, worker safety and contractor misclassification. Opportunities exist in relation to fuel efficiency, alternative fuels, fleet modernisation and robust governance to mitigate these sustainability-related risks and enhance profitability and market share.