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.

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.

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:

2025年3月5日 · Under the European Sustainability Reporting Standards (ESRS), businesses must report on material IROs and their interaction with the company’s strategy and business model. This is essential for demonstrating how sustainability factors influence governance, value creation, and resource allocation.

2024年11月22日 · IRO stands for Impact, Risk, and Opportunity. These components form the foundation of sustainable corporate management and reporting. They enable companies to assess their environmental and social effects, identify risks, and seize opportunities to enhance their sustainability performance.

2024年6月5日 · The process to identify and assess its material IROs (ESRS 2 IRO-1); The interaction of its material IROs with its strategy and business model (ESRS 2 SBM-3); and The Disclosure Requirements under the ESRS covered by …

2025年3月4日 · Once companies have identified and evaluated their IROs, they must disclose them in their sustainability reports in accordance with the European Sustainability Reporting Standards (ESRS). This includes meeting two key disclosure requirements: IRO-1, which details the assessment process, and IRO-2, which outlines how material IROs are reported [1].

2024年8月23日 · What are IROs in the CSRD context? IROs, are central concepts in the context of sustainability reporting. These three elements form the basis for the materiality analysis in accordance with the European Sustainability Reporting Standards (ESRS) and help companies to identify and systematically assess their material sustainability issues. 1.

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1月3日 · Draft EFRAG IG 2 explains how to navigate the value chain requirements in the European Sustainability Reporting Standards adopted under the CSRD, contains FAQs for implementing value chain reporting under the ESRS and includes an upstream and downstream value chain map that explains the coverage of the upstream and downstream value chain.