Key material

Materials, substances, components or products which are essential for the undertaking’s ability to manufacture or deliver its products or services, identified through a structured managerial assessment which considers:

(a) internal factors, such as volume, cost, operational criticality, or strategic importance; and

(b) external factors, including environmental and social impacts such as stakeholder expectations, regulatory demands or reputational relevance.

Examples include, but are not limited to, silicon (materials), electrolytes (substances), microcapacitors (components) and smartphones (products).