The nature and properties of neutron radiation impose specific requirements on the creation and operation of such materials. The presence of accompanying and induced radiation, weather conditions, as well as the peculiarities of the location of functional layers require a hierarchical approach to the development of such neutron-absorbing materials. It was shown that the conceptual scheme of creating Gd-containing protective materials consists in taking into account all factors of their operation. In particular, it is shown that the presence of neutron-absorbing components is a necessary but not sufficient condition for their successful application in environmental conditions. In this work, Gd-containing chitosan films were prepared as an example of the proposed conceptual scheme for the creation of environmentally friendly neutron-absorbing nanocomposites. The prepared Gd films were characterized and their neutron permeability was estimated. The approach presented in this work contributes to the development of sustainable and responsible production practices, supporting SDGs 9 and 12.