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When reporting paragraph 13(a):

(a) the undertaking shall provide a concise description of each key material, reflecting its role and relevance in the context of the undertaking’s operations.

(b) if the distinction between technical material and biological material is a driver of impacts, risks or opportunities, the undertaking shall describe it accordingly.

Critical raw materials and strategic raw materials, as identified in Annex I and Annex II of the Critical Raw Materials Act (Regulation (EU) 2024/1252), may be part of the undertaking’s key materials. Where this is the case, the undertaking shall specify so. For example, an undertaking may identify a battery as a key material for its operations and specify that it contains lithium, which is classified as a critical and strategic raw material.