IFRS Foundation


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

Social Capital

  • Human Rights & Community Relations
  • Customer Privacy
  • Data Security
  • Access & Affordability
  • Product Quality & Safety
  • Customer Welfare
  • Selling Practices & Product Labeling

Business Model & Innovation

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:
Wind Technology & Project Developers

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Employee Health & Safety

Workforce Health & Safety

Many wind turbine manufacturers offer operations and maintenance (O&M) services for wind farm owners or operators together with the sales of their products. These activities may include installation, maintenance, monitoring, and repairing turbine installations. The wind farm O&M segment is held to a high safety standard because the work is inherently hazardous. Hazards include physical hazards such as falls from heights and moving mechanical parts, as well as electrical hazards. The quality of O&M services is therefore critical for the safety of wind farm operations, with the potential to affect company reputations and demand for products and services. Operational downtime and impacts on wind farm insurance costs as a result of accidents have the potential to add to the total costs of operating wind farms. Wind farm owners or developers may therefore consider the safety record of turbine and service providers in their requests for tender. Companies that can improve turbine and O&M safety can potentially reduce operating costs and extraordinary expenses.

Product Design & Lifecycle Management

Ecological Impacts of Project Development

Wind farm development involves siting and land acquisition, permitting, and engagement with local stakeholders to address concerns about potential environmental and community impacts. Offshore developments can affect the marine ecosystem, and both on and offshore wind farms can have an adverse effect on local animal populations, some of which may be endangered. Obtaining environmental and construction permits for projects can be slowed or prevented if regulators or community members have concerns about ecological impacts from the development. Wind project approval directly affects equipment manufacturers through demand for turbines. While manufacturers do not typically control the project approval process, research and development investments can minimize ecological impacts, leading to long-term benefits. These measures could facilitate project approvals and give wind technology manufacturers a competitive advantage, potentially increasing their market share over time.

Materials Sourcing & Efficiency

Materials Sourcing

Wind technology companies source materials from global supply chains for use in turbines, including critical materials, such as neodymium and dysprosium, and critical minerals including tantalum and tungsten. Materials sourcing risks arise from a low substitution ratio, the concentration of deposits in a few countries, geopolitical considerations, and competition from other industries. Direct drive turbines, which are being increasingly used for their reliability, can require significantly more critical materials than more traditional drive trains. Companies can minimize negative externalities and protect themselves from related input cost volatility and supply constraints by creating transparent supply chains, working actively to source materials from reliable suppliers or regions that have minimal environmental or social risks associated with them, supporting research for alternative inputs, and reducing their reliance on these materials.

Materials Efficiency

The Wind Technology & Project Developers industry’s long-term success depends on its ability to produce energy at a comparatively lower cost than other energy sources. Steel and other materials purchases are one of the largest cost components of turbines and inputs such as steel have exhibited price volatility in the past. In recent years, wind turbines have grown in size, in terms of both the tower height and the swept area of the rotor, to improve energy output and increase the potential for wind energy production in more areas. To achieve this expansion cost-effectively, companies can employ innovative methods to increase turbine output while using materials more efficiently. This could influence companies’ competitiveness and market share, costs of production, and operational risks related to the supply and price volatility of raw materials, as well as the ability of the industry to scale.

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