List of material impacts, risks and opportunities
Environment
| Material impacts, risks, and opportunities (IROs) | Location in value chain | Time horizon | |||||
| Up- stream | Own operations | Down- stream | Short- term | Medium- term | Long- term | ||
| E1 Climate Change | |||||||
| Transition to a low-carbon economy can increase demand for key minerals | Opportunity | o | o | o | o | ||
| CO2e emissions and energy consumption in own operations (Scope 1 and 2) | Actual negative impact | o | o | o | o | ||
| CO2e emissions from purchased goods and services (Scope 3) | Actual negative impact | o | o | o | o | ||
| CO2e emissions from up- and downstream transportation and business travel (Scope 3) | Actual negative impact | o | o | o | o | o | |
| CO2e emissions from the use phase of Epiroc's sold products (Scope 3) | Actual negative impact | o | o | o | o | ||
| Failure to innovate emissions-free and energy-efficient solutions can risk market share loss | Transition risk | o | o | o | o | ||
| Customers' CO2e reduction ambitions can drive demand for products that are electric and energy-efficient, and have lower embodied emissions | Opportunity | o | o | o | o | o | |
| Customer caution in investing in electrification technology can reduce demand for battery/electric products | Transition risk | o | o | o | o | ||
| Increased energy prices as a result of geopolitical events can affect Epiroc's profitability | Risk | o | o | o | o | o | o |
| Failure to achieve 2030 climate goals can harm Epiroc’s reputation | Transition risk | o | o | o | o | o | |
| Material impacts, risks, and opportunities (IROs) | Location in value chain | Time horizon | |||||
| Up- stream | Own operations | Down- stream | Short- term | Medium- term | Long- term | ||
| E2 Pollution | |||||||
| SOC and SVHC can be a risk to health and environment, and may hinder recycling or reuse | Actual negative impact | o | o | o | o | o | |
| SVHC presence may limit sales due to increasing legislation and pressure for removal | Risk | o | o | o | o | ||
| Material impacts, risks, and opportunities (IROs) | Location in value chain | Time horizon | |||||
| Up- stream | Own operations | Down- stream | Short- term | Medium- term | Long- term | ||
| E5 Resource use and circular economy | |||||||
| Epiroc relies on non-renewable natural resources as input to our products | Actual negative impact | o | o | o | o | ||
| A circular approach can boost resource efficiency and reduce need for new components and materials | Opportunity | o | o | o | o | o | |
| Resource scarcity and rising material prices can increase costs | Risk | o | o | o | o | ||
| Not all products and components may be financially viable to service or repair | Actual negative impact | o | o | o | o | o | |
| Lifecycle design and circular services can extend machine life, boosting profits | Opportunity | o | o | o | o | o | o |
| Stricter regulations can push customers toward circularity, and failing to keep up with developments may risk our market position | Risk | o | o | o | o | ||
| Operations generating non-recyclable waste can result in its disposal in landfills or incineration, harming the environment and leading to resource loss | Actual negative impact | o | o | o | o | ||
Social
| Material impacts, risks, and opportunities (IROs) | Location in value chain | Time horizon | |||||
| Up- stream | Own operations | Down- stream | Short- term | Medium- term | Long- term | ||
| S1 Own workforce | |||||||
| Epiroc's own production, and services to customers, can be associated with health and safety risks | Actual negative impact | o | o | o | o | ||
| Safety and health challenges and a weak safety culture can lower productivity and negatively impact Epiroc’s brand | Risk | o | o | o | o | ||
| Inequality and diversity issues can affect pay, training, discrimination and hiring | Potential negative impact | o | o | o | o | ||
| If Epiroc fails in employment standards, it can impact employees | Potential negative impact | o | o | o | o | ||
| Material impacts, risks, and opportunities (IROs) | Location in value chain | Time horizon | |||||
| Up- stream | Own operations | Down- stream | Short- term | Medium- term | Long- term | ||
| S2 Workers in the value chain | |||||||
| If poor working conditions occur among suppliers and in countries we source from, this can harm workers and infringe on labor rights | Potential negative impact | o | o | o | o | ||
| Rapid electrification may push Epiroc to source from countries with a heightened risk for human rights issues | Potential negative impact | o | o | o | o | ||
| If poor working conditions occur among suppliers and in countries we source from, this can harm Epiroc's reputation or lead to fines | Risk | o | o | o | o | ||
| If poor working conditions occur downstream, it can harm workers and infringe on their labor rights | Potential negative impact | o | o | o | o | ||
| Electric mining equipment improves worker health for customers | Actual positive impact | o | o | o | o | ||
| Failure to consider risks of poor working conditions and that human rights are not respected downstream, could harm Epiroc’s reputation | Risk | o | o | o | o | ||
| Material impacts, risks, and opportunities (IROs) | Location in value chain | Time horizon | |||||
| Up- stream | Own operations | Down- stream | Short- term | Medium- term | Long- term | ||
| S3 Affected communities | |||||||
| If communities in high-risk areas are negatively impacted by customers’ activities, there can be a risk that human rights are not respected | Potential negative impact | o | o | o | o | ||
| If communities in high-risk areas are negatively impacted by customers’ mining and infrastructure activities, it can harm Epiroc's reputation | Risk | o | o | o | o | ||
| Material impacts, risks, and opportunities (IROs) | Location in value chain | Time horizon | |||||
| Up- stream | Own operations | Down- stream | Short- term | Medium- term | Long- term | ||
| S4 Product safety | |||||||
| Misuse of products and defective products can risk customer health and safety | Potential negative impact | o | o | o | o | ||
| Misuse of products and defective products can risk liability and lead to reputational damage | Risk | o | o | o | o | ||
| Safe solutions can increase Epiroc's competitiveness and stakeholder satisfaction | Opportunity | o | o | o | o | ||
Governance
| Material impacts, risks, and opportunities (IROs) | Location in value chain | Time horizon | |||||
| Up- stream | Own operations | Down- stream | Short- term | Medium- term | Long- term | ||
| G1 Business conduct | |||||||
| Failure to protect whistleblowers’ anonymity can lead to retaliation | Potential negative impact | o | o | o | o | o | o |
| Non-adherence to our Code of Conduct internally may cause unequal treatment and harassment | Potential negative impact | o | o | o | o | o | o |
| Unhealthy culture could hinder talent attraction, productivity, and innovation | Risk | o | o | o | o | ||
| Corruption or bribery can lead to legal consequences and hinder social development | Potential negative impact | o | o | o | o | o | o |
| Corrupt behavior may cause financial loss/fines and damage reputation | Risk | o | o | o | o | o | o |
The table below illustrates the datapoints in each ESRS that derive from other EU legislation, indicating where they can be found in the sustainability statement and whether they are assessed as material or not material.
|
Disclosure Requirement and related datapoint |
SFDR |
Pillar 3 |
Benchmark Regulation |
EU Climate Law |
Page / Not material |
|
ESRS 2 GOV-1 Board's gender diversity paragraph 21 (d) |
x |
x |
|||
|
ESRS 2 GOV-1 Percentage of board members who are independent paragraph 21 (e) |
x |
||||
|
ESRS 2 GOV-4 Statement on due diligence paragraph 30 |
x |
||||
|
ESRS 2 SBM-1 Involvement in activities related to fossil fuel activities paragraph 40 (d) i |
x |
x |
x |
||
|
ESRS 2 SBM-1 Involvement in activities related to chemical production paragraph 40 (d) ii |
x |
x |
Not material |
||
|
ESRS 2 SBM-1 Involvement in activities related to controversial weapons paragraph 40 (d) iii |
x |
x |
Not material |
||
|
ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tobacco paragraph 40 (d) iv |
x |
Not material |
|||
|
ESRS E1-1 Transition plan to reach climate neutrality by 2050 paragraph 14 |
x |
||||
|
ESRS E1-1 Undertakings excluded from Paris-aligned Benchmarks paragraph 16 (g) |
x |
x |
|||
|
ESRS E1-4 GHG emission reduction targets paragraph 34 |
x |
x |
x |
||
|
ESRS E1-5 Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) paragraph 38 |
x |
||||
|
ESRS E1-5 Energy consumption and mix paragraph 37 |
x |
||||
|
ESRS E1-5 Energy intensity associated with activities in high climate impact sectors paragraphs 40 to 43 |
x |
||||
|
ESRS E1-6 Gross Scope 1, 2, 3 and Total GHG emissions paragraph 44 |
x |
x |
x |
||
|
ESRS E1-6 Gross GHG emissions intensity paragraphs 53 to 55 |
x |
x |
x |
||
|
ESRS E1-7 GHG removals and carbon credits paragraph 56 |
x |
||||
|
ESRS E1-9 Exposure of the benchmark portfolio to climate-related physical risks paragraph 66 |
x |
Not material |
|||
|
ESRS E1-9 Disaggregation of monetary amounts by acute and chronic physical risk paragraph 66 (a) ESRS E1-9 Location of significant assets at material physical risk paragraph 66 (c). |
x |
Not material |
|||
|
ESRS E1-9 Breakdown of the carrying value of its real estate assets by energy-efficiency classes paragraph 67 (c). |
x |
Phase-in |
|||
|
ESRS E1-9 Degree of exposure of the portfolio to climate-related opportunities paragraph 69 |
x |
Phase-in |
|||
|
ESRS E2-4 Amount of each pollutant listed in Annex II of the EPRTR Regulation (European Pollutant Release and Transfer Register) emitted to air, water and soil, paragraph 28 |
x |
Not material |
|||
|
ESRS E3-1 Water and marine resources paragraph 9 |
x |
||||
|
ESRS E3-1 Dedicated policy paragraph 13 |
x |
Not material | |||
|
ESRS E3-1 Sustainable oceans and seas paragraph 14 |
x |
Not material | |||
|
ESRS E3-4 Total water recycled and reused paragraph 28 (c) |
x |
Not material | |||
|
ESRS E3-4 Total water consumption in m3 per net revenue on own operations paragraph 29 |
x |
Not material | |||
|
ESRS 2- IRO 1 - E4 paragraph 16 (a) i |
x |
Not material | |||
|
ESRS 2- IRO 1 - E4 paragraph 16 (b) |
x |
Not material | |||
|
ESRS 2- IRO 1 - E4 paragraph 16 (c) |
x |
Not material | |||
|
ESRS E4-2 Sustainable land / agriculture practices or policies paragraph 24 (b) |
x |
Not material | |||
|
ESRS E4-2 Sustainable oceans / seas practices or policies paragraph 24 (c) |
x |
Not material | |||
|
ESRS E4-2 Policies to address Deforestation paragraph 24 (d) |
x |
Not material | |||
|
ESRS E5-5 Non-recycled waste paragraph 37 (d) |
x |
Not material | |||
|
ESRS E5-5 Hazardous waste and radioactive waste paragraph 39 |
x |
Not material | |||
|
ESRS 2- SBM3 - S1 Risk of incidents of forced labour paragraph 14 (f) |
x |
||||
|
ESRS 2- SBM3 - S1 Risk of incidents of child labour paragraph 14 (g) |
x |
||||
|
ESRS S1-1 Human rights policy Commitments paragraph 20 |
x |
||||
|
ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 21 |
x |
||||
|
ESRS S1-1 processes and measures for preventing trafficking in human beings paragraph 22 |
x |
||||
|
ESRS S1-1 workplace accident prevention policy or management system paragraph 23 |
x |
||||
|
ESRS S1-3 grievance/ complaints handling mechanisms paragraph 32 (c) |
x |
||||
|
ESRS S1-14 Number of fatalities and number and rate of work-related accidents paragraph 88 (b) and (c) |
x |
x |
|||
|
ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness paragraph 88 (e) |
x |
||||
|
ESRS S1-16 Unadjusted gender pay gap paragraph 97 (a) |
x |
x |
|||
|
ESRS S1-16 Excessive CEO pay ratio paragraph 97 (b) |
x |
||||
|
ESRS S1-17 Incidents of Discrimination paragraph 103 (a) |
x |
||||
|
ESRS S1-17 Non-respect of UNGPs on Business and Human Rights and OECD paragraph 104 (a) |
x |
x |
|||
|
ESRS 2- SBM3 S2 Significant risk of child labour or forced labour in the value chain paragraph 11 (b) |
x |
||||
|
ESRS S2-1 Human rights policy commitments paragraph 17 |
x |
||||
|
ESRS S2-1 Policies related to value chain workers paragraph 18 |
x |
||||
|
ESRS S2-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines paragraph 19 |
x |
x |
|||
|
ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 19 |
x |
||||
|
ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain paragraph 36 |
x |
||||
|
ESRS S3-1 Human rights policy commitments paragraph 16 |
x |
||||
|
ESRS S3-1 non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines paragraph 17 |
x |
x |
|||
|
ESRS S3-4 Human rights issues and incidents paragraph 36 |
x |
||||
|
ESRS S4-1 Policies related to consumers and end-users paragraph 16 |
x |
||||
|
ESRS S4-1 Non-respect of UNGPs on Business and Human Rights and OECD guidelines paragraph 17 |
x |
x |
Not material |
||
|
ESRS S4-4 Human rights issues and incidents paragraph 35 |
x |
||||
|
ESRS G1-1 United Nations Convention against Corruption paragraph 10 (b) |
x |
Not material |
|||
|
ESRS G1-1 Protection of whistleblowers paragraph 10 (d) |
x |
Not material |
|||
|
ESRS G1-4 Fines for violation of anti-corruption and anti- bribery laws paragraph 24 (a) |
x |
x |
|||
|
ESRS G1-4 Standards of anti- corruption and anti- bribery paragraph 24 (b) |
x |
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| Short-term | Long-term | |
|---|---|---|
| Financial goals | Red | Green |
| Planet goals | Yellow | Green |
| People goals | Yellow | Yellow |
| Green | = On track. | |
| Yellow | = Improvement needed. | |
| Red | = Not on track. | |
| Short-term | Long-term | |
| Short-term | Long-term | |
| Financial goals | Red | Green |
| Planet goals | Yellow | Green |
| People goals | Yellow | Yellow |
Green = On track.
Yellow = Improvement needed.
Red = Not on track.
Financial goals: Epiroc’s financial targets focus on operating profit, EBIT, and net working capital. In 2025, the EBIT and working‑capital‑to‑revenue targets were partly met. With strong niche positions and ongoing operational improvements, the company remains well positioned for long‑term profitable growth.
Planet goals: In 2025, 43% of Epiroc’s equipment portfolio was available in electric or emissions‑free versions, supported by advances in automation and electrification. The most challenging target remains reducing Scope 3 emissions, which depends on customer adoption.
People goals: Epiroc progressed well on people targets in 2025. Safety improved further across the Group, and gender diversity continued to rise. The company remains committed to strengthening diversity based on merit and competence.
Goal fulfillment
| Short-term | Long-term | |
| Financial goals | Red | Green |
| Planet goals | Yellow | Green |
| People goals | Yellow | Yellow |
Green = On track.
Yellow = Improvement needed.
Red = Not on track.
Financial goals: Epiroc’s financial targets focus on operating profit, EBIT, and net working capital. In 2025, the EBIT and working‑capital‑to‑revenue targets were partly met. With strong niche positions and ongoing operational improvements, the company remains well positioned for long‑term profitable growth.
Planet goals: In 2025, 43% of Epiroc’s equipment portfolio was available in electric or emissions‑free versions, supported by advances in automation and electrification. The most challenging target remains reducing Scope 3 emissions, which depends on customer adoption.
People goals: Epiroc progressed well on people targets in 2025. Safety improved further across the Group, and gender diversity continued to rise. The company remains committed to strengthening diversity based on merit and competence.
| Short-term | Long-term | |
| Financial goals | Red | Green |
| Planet goals | Yellow | Green |
| People goals | Yellow | Yellow |
Green = On track.
Yellow = Improvement needed.
Red = Not on track.
Financial goals: Epiroc’s financial targets focus on operating profit, EBIT, and net working capital. In 2025, the EBIT and working‑capital‑to‑revenue targets were partly met. With strong niche positions and ongoing operational improvements, the company remains well positioned for long‑term profitable growth.
Planet goals: In 2025, 43% of Epiroc’s equipment portfolio was available in electric or emissions‑free versions, supported by advances in automation and electrification. The most challenging target remains reducing Scope 3 emissions, which depends on customer adoption.
People goals: Epiroc progressed well on people targets in 2025. Safety improved further across the Group, and gender diversity continued to rise. The company remains committed to strengthening diversity based on merit and competence.