IFRS Foundation


  • GHG Emissions
  • Air Quality
  • Energy Management
  • Water & Wastewater Management
  • Waste & Hazardous Materials Management
  • Ecological Impacts

Human Capital

  • Labor Practices
  • Employee Health & Safety
  • Employee Engagement, Diversity & Inclusion

Leadership & Governance

  • Business Ethics
  • Competitive Behavior
  • Management of the Legal & Regulatory Environment
  • Critical Incident Risk Management
  • Systemic Risk Management
General Issue Category
(Industry agnostic)

Disclosure Topics (Industry specific) for:
Appliance Manufacturing

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Product Quality & Safety

Product Safety

Product safety is of utmost importance to appliance and tool manufacturers. When an appliance malfunctions, it can result in fires or other hazards that damage property and cause injury or even death. The potential for product malfunction and its sometimes-serious consequences exposes firms to risks related to litigation and negative consumer sentiment, which can affect brand value, revenue growth, and/or market share. Failure to report known product safety hazards to relevant authorities can result in civil penalties. Companies that dedicate appropriate resources to quality control and testing can minimize the possibility of a product malfunction or recall, and can capture additional market share and limit their exposure to regulatory and litigation risks.

Product Design & Lifecycle Management

Product Lifecycle Environmental Impacts

Companies in the Appliance Manufacturing industry are constantly seeking to differentiate their products from those of their competitors. One key differentiating factor is the environmental impact of products over their lifecycle, which is often associated with the cost of using appliances. This issue involves a company’s ability to design products with the entire lifecycle in mind, from creation and use to disposal. In particular, this covers energy and water efficiency in appliances, which account for a significant proportion of a home’s energy and water use, as well as designing for and facilitating safe end-of-life disposal and recycling. Companies that prioritize designing and manufacturing products with improved environmental impacts are more likely to grow consumer demand and market share. Furthermore, companies that are able to minimize the environmental impacts of products are more likely to be better positioned to increased regulation related to areas such as extended producer responsibility.

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