Resource Transformation

This sector relates to the following sub-sectors: Industrials and Chemicals


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 companies which enable resource transformation for aerospace and defence, containers and packing, electrical and electronic equipment, industrial machinery and goods.  

Aerospace & Defence industry include manufacturers of commercial aircraft, aircraft parts, aerospace and defence products, as well as defence prime contractors. 

Containers and packaging industry entities convert raw materials including metal, plastic, paper and glass, into semi-finished or finished packaging products. Entities produce a wide range of products, including corrugated cardboard packaging, food and beverage containers, bottles for household products, aluminium cans, steel drums and other forms of packaging. 

Electrical and electronic equipment industry entities develop and manufacture a broad range of electric components including power generation equipment, energy transformers, electric motors, switchboards, automation equipment, heating and cooling equipment, lighting and transmission cables. 

Industrial machinery and goods industry entities manufacture equipment for a variety of industries including construction, agriculture, energy, utility, mining, manufacturing, automotive and transportation. Products include engines, earth-moving equipment, trucks, tractors, ships, industrial pumps, locomotives and turbines. Machinery manufacturers use large amounts of raw materials for production, including steel, plastics, rubber, paints and glass. Manufacturers also may machine and cast parts before final assembly. 

1. Implement industry-specific technologies to reduce embodied carbon emissions1,4,5,6,7 

  • implement industry-specific technologies, for example:
    • for Aerospace & Defence: Advanced aerodynamics and lightweight materials for better fuel efficiency
    • for Electrical and Electronic Equipment: Use energy-efficient components and design
    • for Industrial Machinery and Goods: High-efficiency motors and drives
  • electrify processes and switch to low-GHG emissions electricity supply where possible and deploy CCUS technologies for high emission-process.

2. Engage in broader stakeholder collaboration to mitigate use-phase emissions

  • engage customers and broader stakeholders in the transition plan for shared responsibility and collective action in reducing use-phase emissions; and
  • work with energy sector and government to promote grid decarbonisation

3. Promote sustainable material selection and efficient design strategies5 

  • prioritise sustainable design strategies to reduce life-cycle emissions and promote end-of-life reuse; 
  • leverage smart technologies for better product design, fabrication strategies, and predictive maintenance; 
  • use digital tools (e.g. AI and IoT solutions) to reduce life-cycle emissions, enable end-of-life reuse, and increase manufacturing yields; and
  • collaborate with suppliers to ensure sustainable raw material sourcing.

4. Stimulate demand for low GHG-emission solutions

  • engage with customers on the benefits of products made with low-emission input

5. Increase investment in R&D and demonstration of low emissions technologies

  • drive industry-specific innovations:
    • aerospace & Defence: Hybrid-electric propulsion systems and sustainable aviation fuels; and
    • containers and Packaging: Biodegradable or compostable packaging solutions.
  • foster collaborations with research bodies, academic institutions, and other stakeholders to further technological advancement.


  • total energy use (GJ);2,7
  • electricity, oil, gas, hydrogen or bioenergy use (as % of total energy use);1,7
  • proportion of electricity consumed from renewables;7
  • carbon intensity of energy consumed;6
  • engagement targets (e.g. % of suppliers or customers reporting on their emissions, % of suppliers setting emissions reduction targets);1
  • percentage of materials sourced from recycled sources;1
  • metric tons of materials consumed; and 1,2 
  • energy intensity of production.1,2,6 

Aerospace & defence, industrial machinery

  • sales-weighted fuel efficiency of sold products, disaggregated by type of vehicle or equipment.7,10 

Containers & packaging

  • certification of wood fibre procured (e.g. FSC, PEFC); and7
  • % raw material from recycled content and renewable resources.8
  • metric tonnes of CO2-e or % reduction from base year per unit revenue (also per unit turnover, or per unit gross sales).1,3

Aerospace & defence, industrial machinery: 

  • sales weighted use-phase emissions intensity (Scope 3, use of sold products), by type of vehicle or equipment.

Industrials literature

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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.