From compliance overhead to commercial enabler

Responsible sourcing in metals and minerals

Responsible sourcing
  • Report
  • 2 minute read
  • 31/08/26

Responsible sourcing is increasingly shaping commercial performance across the metals and minerals value chain. Based on interviews with traders, refiners and industry stakeholders, this study explores how responsible sourcing affects access to finance, customers, supply security and market opportunities.

While its impact on profit and loss is often indirect and difficult to quantify, the findings suggest that responsible sourcing has evolved from a compliance requirement into a strategic business enabler. Organisations that embed responsible sourcing effectively are better positioned to protect value, access critical mineral supply chains and build trust with customers, financiers and regulators.

Responsible sourcing in metals and minerals

Key Insights

  • Responsible sourcing has evolved from a compliance obligation into a commercial enabler, influencing access to supply, customers, finance, accreditation and strategic markets.
  • Its impact on P&L is greater than many companies historically expected, but the effects are often indirect, appearing through customer onboarding, financing, market access, reputation and supply continuity rather than a single accounting line item.
  • Companies with robust responsible sourcing programmes can unlock commercial value, including stronger customer confidence, access to downstream markets, differentiated products and participation in critical minerals supply chains.
  • The next stage of industry maturity is measuring value creation, moving beyond compliance costs to quantify avoided losses, preserved financing, retained customers and risk-adjusted profitability.

Contact us

Craig Stevenson

Partner, Sustainability & Climate Change Leader, Advisory , PwC Switzerland

+41 78 975 08 62

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Marvin Yabili

Senior Manager, Sustainability & Strategic Regulatory, PwC Switzerland

+41 79 450 22 04

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