A physical cultural resource (PCR) is a movable or immovable object or site of historical, architectural religious, or other cultural significance. Prior to the commencement of construction PNPC fulfilled its obligations to complete a baseline survey for PCR and, in the context of the project, the main types of PCR are cemetery sites, spirit sites, and site of natural beauty.

As such, PNPC has developed and is implementing a PCR plan to (i) avoid or reduce impacts on PCR; or (ii) where impacts are unavoidable, conduct consultations with PCR custodians and ensure culturally-sensitive and appropriate management measures are conducted to the satisfaction of the PCR custodians.