Our British Airways and IAG management committees are responsible for developing and implementing sustainability strategies and programmes, with the oversight and direction of the British Airways Board Sustainability Committee and the IAG Environment and Corporate Responsibility (ECR) Board Committee.
Our Chief People, Corporate Affairs and Sustainability Officer ensures that sustainability is at the core of our corporate strategy. The Director of Sustainability, who reports to the Chief People, Corporate Affairs and Sustainability Officer, is directly responsible for our BA Better World sustainability programme and strategy, engaging with leadership, colleagues and customers on sustainability topics, including climate-related risks and opportunities.
Oversight and Direction
BA Board Sustainability Committee
Strategy, Leadership and Management
BA Management Committee
BA Sustainability Team
Delivery Network
Sustainability Network – experts and champions across directorates
Audit, Compliance and Disclosure
Management systems, compliance, internal and external audit and disclosures
Oversight and Direction
IAG Environment and Corporate Responsibility (ECR) Board Committee
Strategy, Leadership and Management
IAG Management Committee
IAG Sustainability Steering Group
Delivery Network
IAG Sustainability Network
Audit, Compliance and Disclosure
Management focus, internal and external audit and disclosures
Double Materiality Assessment
In 2024, we performed a double materiality assessment as part of a coordinated effort with IAG. We worked with sustainability experts Transcendent, to determine the most prioritised topics from an impact and financial perspective, as required by the CSRD.
One year on in 2025, a review was conducted to establish if any alternations were required. IAG reviewed the findings of the review which posed no changes to the material impacts, risks and opportunities (IROs) identified in IAG’s 2024 assessment.
This scope was approved by the IAG Audit and Compliance Committee in November 2025.
The double materiality assessment was conducted with reference to European Sustainability Reporting Standard (ESRS) requirements and builds on the previous materiality assessment conducted in 2021.
What is a double materiality assessment?
The Corporate Sustainability Reporting Directive (CSRD) uses the concept of double materiality:
- Financial materiality – how sustainability matters affect company performance and prospects
- Impact materiality – the impacts of the activities of the undertaking on people and the environment
Under the ESRS, materiality is determined through the identification and assessment of impacts, risks and opportunities – grouped at ‘topic’ level.
Double materiality process
Our double materiality assessment followed a four-stage process.
- Identification of sustainability topics
- Identification of IROs
- Assessment of IROs
- Determination and communication of material topics
Results of the double materiality assessment
Six of the ten CSRD topic areas subject of the double materiality assessment has been identified as material by British Airways and further details can be found below. A 2025 internal review confirmed that there were no significant changes to the 2024 assessment results.
| Environment | Own workforce | Workers in the value chain | Consumers and end-users | Business Conduct | Social |
|---|---|---|---|---|---|
| Climate change and emissions management Circular economy and waste Energy | Equity, diversity and inclusion Remuneration and working conditions Employee attraction, retention, and engagement Employee training and skills development Employee health and safety | Responsible supply chain | Customer data privacy Customer health and safety Customer experience | Ethical business and regulatory compliance Corporate governance Modern slavery and human trafficking | Corporate community contributions |
As part of IAG’s double materiality assessment, IAG surveyed all its operating companies including BA, other airlines in the Group, and non-airline businesses. In this report, the assessment results presented comprise of BA responses only.
The results of this British Airways double materiality assessment align to those presented in IAG’s double materiality assessment findings. Where small differences are observed, this reflects IAG’s approach to apply a weighted scoring system to incorporate all feedback from its operating companies.
Material issues differ by operating company, owing to the primary activity of each business and the geography of its operations.
Many of the materiality IROs are part of the BA Better World programme, with the other IROs effectively managed by other British Airways teams.
Governance and Ethics
Our BA Better World sustainability programme is rooted in our long-standing commitment to effective corporate governance and ethical business conduct. Our reputation for integrity and operating fairly is fundamental to earning and retaining the trust of our customers, partners and stakeholders.
Our Code of Conduct provides a framework for conducting business with high standards of integrity and operating legally, ethically and responsibly around the world.
The Code is supported by a Code of Conduct training module taken by all colleagues across all parts of the IAG Group.
We continue to develop and embed our Ethics and Compliance programme to ensure its principles, ethical conduct and appropriate compliance controls are visible and embedded in our business.
Respecting Human Rights
We are committed to upholding human rights in all our operations and conducting business in a manner that respects the rights and dignity of all people. We respect, protect and promote internationally recognised human rights as set out in the Guiding Principles on Business and Human Rights published by the United Nations.
We avoid causing or contributing to adverse impacts on human rights through our activities. Where we identify British Airways has caused or directly contributed to adverse human rights impacts, we engage and address these through appropriate remediation processes, including our stakeholders where relevant.
We expect all employees, directors, contractors and suppliers to respect the human rights of others as they carry out their work for or on behalf of British Airways. Our expected standards of business conduct and practices are set out in the IAG Code of Conduct and the IAG Third Party Code of Conduct. In 2025, we began an updated human rights due diligence assessment, working with a third-party consultancy.
Human Trafficking
We’re working to prevent human trafficking, working closely with governments and the airports in which we operate, to ensure that any suspected trafficking on our flights is identified, reported and dealt with appropriately.
In 2025 we updated our ‘fighting modern slavery and human trafficking’ learning programme for front-line colleagues following feedback from a survivor group. The programme provides examples and guidance on how to identify and report issues in line with the relevant ICAO/ONHCR guidance and linking to IATA’s “#EyesOpen Against Human Trafficking” campaign. To date, more than 12,000 colleagues have completed the programme.
In 2025, we also continued a year-long colleague awareness campaign which included hosting engagement events for customer facing and headquarter-based colleagues, as well as leveraging our employee communication channels. Detailed materials relating to human trafficking and modern slavery are available to employees on our intranet pages at any time.
In 2025, one of our crew was recognised at the BA Better World Sustainability Awards winning the Responsible Business in action award for her work to fight human trafficking through raising awareness amongst cabin crew.
For a second consecutive year we partnered with not-for-profit Tribe Freedom Foundation, a charity that raises awareness of modern slavery and human trafficking issues with colleagues, whilst involving them in their work to support survivors. Thanks to colleague and customer donations and British Airways direct funding via the BA Better World Community Fund, Tribe has worked with partners at Ella’s and the Helen Bamber Foundation to support the opening of five safehouses and a brand new survivor support trauma centre, while leading three survivor community sessions.
To help raise awareness among customers, we supported the charity ‘It’s a Penalty’ showing their 30-second campaign video featuring UEFA 2025 Campaign Ambassadors in-flight. We’re also a participating member of It’s a Penalty’s Cross-Sector Anti-Trafficking Group.
We support the 2018 IATA resolution denouncing human trafficking and reaffirming a commitment to tackle this issue.
Audit and Reporting
Our sustainability reporting is guided by compliance commitments in the UK, including the SECR and UK CFD, and the needs of our stakeholders via third-party frameworks such as CDP. Non financial data is independently verified by a third party in line with ISAE3000 (Revised) standards. Scope 1 emissions data from flights is also independently verified to reasonable assurance standards within six months of the year end. This is to comply with the UK, EU and Swiss Emission Trading Schemes (ETS) and the UN CORSIA scheme (for all applicable flights).
As part of our IEnvA accreditation, we apply international standards including ISO 14001, ISO 50001, ISO 46001 (as well as our commitment to the Buckingham Palace Declaration) which are also assessed by a third party.
We report against the ICAO – Form M and Ecovadis as an individual entity, and have developed internal assurance processes for ‘Sustainable Aviation Fuels’* (SAF) governance and other non-financial metrics.
* ‘Sustainable Aviation Fuels’ (‘SAF’) are defined in the Refuel EU Aviation Regulation as aviation fuels that are either synthetic aviation fuels, aviation biofuels or recycled carbon aviation fuels. For further information see our Planet page.