This article delves into the importance of IROs within the CSRD framework, highlighting their role in shaping sustainability reporting by identifying material impacts on the environment, society, and financial performance.

IRO in CSRD stands for Impact, Risk, and Opportunity management. It is a key concept for the double materiality assessment, requiring companies to evaluate and report not only on how …

欧盟的《企业可持续发展报告指令》（CSRD）计划于 2023 年实施，该指令也纳入双重重要性 。 A materiality assessment is a formal process that helps companies identify and prioritize environmental, social, and governance (ESG) issues that are most important to their stakeholders and business success. 实质性评估是一个正式流程，可帮助公司识别对其利益相关者和业务成功最重要的环境、社会和治理 (ESG) 问题，并确定其优先次序。

2025年2月13日 · Identifying Impacts, Risks, and Opportunities (IROs) is the first step in CSRD reporting. This process ensures that companies focus on the most relevant sustainability topics for their business. 1. Start with a Broad List of Potential IROs. 2. Categorise IROs into Impacts, Risks, and Opportunities. 3. Assess IROs Across the Value Chain. 1.

2024年9月10日 · Materiality Master can help you to follow the CSRD implementation process to identify and evaluate IROs. This article aims to shed light on the role of IROs within the CSRD …

2024年12月31日 · 通过采用 IRO 框架，公司可以有效地应对 CSRD 的复杂性，降低潜在风险并释放宝贵的机会。 随着监管环境的不断发展，那些积极将 IRO 考虑因素纳入其可持续发展战略的公司将最有可能蓬勃发展。

Standing for Impact, Risk, and Opportunity, IRO is a framework within CSRD that emphasizes a holistic approach to sustainability reporting. This means companies must disclose not just their environmental and social impacts, but also the risks and opportunities associated with sustainability issues.

2024年10月14日 · Impacts, risks and opportunities, called IROs, are at the heart of the construction of the sustainability report for companies. In fact, ESRS, European reporting standards, specify what businesses should publish about …

2024年8月5日 · An essential component of this directive is the integration of IRO (Impacts, Risks, Opportunities) into CSR (Corporate Social Responsibility) strategy. This guide explains how to identify, assess and effectively integrate IROs into your …

2024年11月22日 · The identification and management of IROs are foundational to CSRD compliance and sustainable corporate governance. A systematic approach to IROs enables companies to enhance sustainability performance, mitigate risks, and capitalize on opportunities.