5. Implement Policies, Action Plans & Targets
What is this step?
Translate each priority IRO into concrete Policies, Action Plans and Targets (PAT) that demonstrate commitment and accountability.
How you do it
- Open the PAT board inside Materiality.
- For every IRO:
- Draft or attach an existing policy describing your stance.
- Add action plans with owners, timelines, budget, and linked entities.
- Generate targets (manually or with AI) aligned to SDGs / EU goals.
- Attach supporting docs, dependencies and collaboration threads so reviewers can comment in context.
- Export interim PAT views to PDF when you need to show progress to investors or executives.
Why it matters
- Makes ESG commitments auditable and tied to responsible people/entities.
- Turns qualitative IROs into measurable, time-bound programs.
- Feeds downstream monitoring, reporting, and value chain engagement.
Main outputs
- Complete PAT matrix with policies, actions, targets, owners, and evidence.