Extractives and Mineral Processing

This sector relates to the following sub-sectors: Construction Materials, Iron & Steel ProducersMetals & Mining, and Oil & Gas.

Construction Materials

Each section below relates to the TPT Disclosure Framework principles of Action and Accountability. The below provides further guidance for sub-elements 4.1 and 4.3. The TPT welcomes comments on this guidance to ensure it is as useful as possible for preparers and users. The text is open for comment until Friday, 24 November. Please select the feedback form at the bottom of the page. The final text will be updated in February.

This sub-sector includes construction materials companies have global operations and produce construction materials for sale to construction firms or wholesale distributors. These primarily include cement and aggregates, but also glass, plastic materials, insulation, bricks, and roofing material. Materials producers operate their own quarries, mining crushed stone or sand and gravel. They may also purchase raw materials from the mining and petroleum industries.


  • improve energy efficiency (e.g. with long dry-process kilns retrofitting in cement);
  • switch to low/near-zero GHG emissions fuel to power the production process, including potential innovations like Kiln Electrification;
  • reduce the clinker-to-cement ratio by substituting clinker with other sources (e.g. fly ash, metal slag, or calcine clay);
  • use alternative binding materials in cement production;
  • educate consumers to reduce waste (e.g. on-site bagging and mixing of cement, efficiency in design and construction);
  • facilitate increased use of wastes and by-products as low-emission fuels and raw materials, as well as increased reuse of concrete and use of demolished concrete; and
  • engage with stakeholders to develop, de-risk and deploy the technology and infrastructure created by Carbon Capture Utilisation and Storage (CCUS).


  • increase glass recycling to improve the supply of recycled glass (cullet) for the production of new glass products;
  • increase adoption of the most effective existing energy-efficiency technologies and practices;
  • use of lower / near-zero GHG emissions energy sources in glass manufacturing;
  • increase the use of low / near-zero GHG emissions glass products by removing barriers to adoption and creating market pull; and
  • shift transportation of raw material and final product towards sustainable transport.

Plastic materials:3

  • manage demand for plastic products (e.g. greater materials efficiency, and materials substitution);
  • incremental efficiency improvement in existing steam cracking processes;
  • decarbonize production process through: Carbon capture for pyrolysis furnaces; switch to a low / near-zero GHG emissions energy source for heat generation; use of high-temperature electric furnaces and/or adoption of electrochemical processes; and
  • switch to renewable feedstock.


  • use of alternative low / near-zero GHG emissions materials (e.g., bricks made from plastic waste).
  • production by major product line (e.g., cement and aggregates, composites);7
  • number of incidents of non-compliance with environmental permits, standards, and regulations, absolute number;7
  • total energy consumed, % grid electricity, % renewable;9
  • share of low-emission fuels used by the entity for the production process (out of total fuels);9
  • sales-weighted fleet fuel efficiency for medium and heavy-duty vehicles, and non-road equipment;5
  • amount of waste generated, percentage hazardous, percentage recycled;7
  • total addressable market and share of the market for products that reduce energy, water, and/or material impacts during usage and/or production;7
  • share of patents (number of patents) in climate change mitigation technologies compared to the total patent activity over the last 5 years;9
  • type of mitigation measures employed (cement only);5
  • how much of a company’s high emitting assets employ mitigation measures (cement only);2 and
  • water consumption per unit of production (e.g., litres/ton of cement or concrete).5
  • scope 1 and 2 intensity of each product, tCO2/t;2,5
  • scope 3 target that covers at least 95% of direct and electricity related emissions from purchased raw material;11
  • gross emissions from waste-derived fuels in clinker production;2,5
  • SBTi recommends that near-term targets for cement include a scope 3 target that covers at least scope 3 category 3 “Fuel- and energy-related emissions not included in scope 1 or scope 2”, on a cradle-to-gate basis; and11
  • carbon emissions from transportation of materials and finished products.1

Construction Materials literature

  1. Assessing low-Carbon Transition, Glass, 2021 
  2. Assessing low-Carbon Transition, Cement, 2022 
  3. Energy Transition Commission, Plastic, 2019 
  4. GCC Association, Concrete Future – The GCCA 2050 Cement and Concrete Industry Roadmap for Net Zero Concrete 
  5. IEA, Cement 
  6. IFRS, [Draft] Industry-based Guidance on Implementing IFRS S2, 2022
  7. McKinsey & Company, Decarbonizing cement and concrete value chains | McKinsey, 2023 
  8. Mission Possible Partnership, Paving the way for a better future – Decarbonization of cement is crucial to address climate change and reach global net-zero GHG emissions 
  9. Science Based Targets Initiative (SBTi), Cement Science Based Target Setting Guidance, 2022 
  10. Global Cement and Concrete Association, 2050 Cement and Concrete Industry Roadmap for Net Zero Concrete, 2021 
People stacking hands together in the park

Your feedback

The TPT welcomes comments on the Sector Summary to ensure it is as useful as possible for preparers and users. The Sector Summary was open for comment until Friday 24 November and, following consideration of the feedback received, will be updated in February. Thank you to the industry experts who provided comments.