The process of identifying IROs starts with leveraging multiple sources. The ESRS provide a comprehensive list of sustainability matters that serve as a foundation for the sustainability matters that should be assessed to build the list of IROs.

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。

2024年9月10日 · Impacts, Risks, and Opportunities (IROs) refer to the various ways in which a company’s operations and strategies affect and are affected by environmental, social, and governance (ESG) factors. Here’s a brief breakdown:

2024年8月19日 · 而经评估确认具有双重重要性的 ESG 议题，企业需进一步披露该议题带来的影响、风险及机遇（ impacts, risks and opportunities 即 IROs ，以下简称“ IROs ”），这也是欧盟可持续发展报告（ sustainability statement ）的关键内容。

IROs (Impacts, Risks, and Opportunities) are central to ESG strategy development: Companies need to assess their IROs across the value chain to effectively prioritise ESG actions, mitigate risks, and identify growth opportunities that drive long …

2024年10月14日 · IROs, or Impacts, Risks, and Opportunities are the key factors that your company must identify and evaluate in your double materiality assessment. By evaluating IROs, you can figure out which topics are material to both your business and its stakeholders, warranting further in-depth examination.

2025年2月13日 · Under the European Sustainability Reporting Standards (ESRS), IROs are classified into three categories: Impacts: The positive or negative effects a company has on the environment and society. This includes factors like carbon emissions, biodiversity loss, or improvements in employee well-being.

2025年3月4日 · The Corporate Sustainability Reporting Directive (CSRD) is reshaping how companies disclose their environmental, social, and governance (ESG) performance. At the heart of this framework lies the concept of Impacts, Risks, and Opportunities (IRO) —a critical lens through which businesses must evaluate their sustainability footprint.

2 天之前 · Based on a review of the first 100 published reports, it’s clear that many companies are still coming to grips with the new reporting regime. The reports we reviewed ranged from 30 pages to more than 300. Some companies reported on fewer than 15 sustainability-related impacts, risks and opportunities (IROs). Others disclosed more than 80.

2024年8月30日 · IROs are critical to the CSRD’s Double Materiality Assessment (DMA), which requires companies to evaluate their influence on the environment and society, as well as the impact of external sustainability factors on their operations. The focus on IROs aids in pinpointing significant ESG aspects that companies need to address in their reports.