4. Raise IROs

What is this step?

Turn the pre-assessment into a structured list of Impacts, Risks and Opportunities (IROs) covering the whole value chain.

How you do it

1. Open the Materiality workspace.
2. For each topic flagged in the pre-assessment:
   • Record why it is relevant (stakeholder quotes, data points).
   • Select affected entities and ESG dimensions (E/S/G).
3. Create IRO records capturing:
   • Impact/Risk/Opportunity type.
   • Likelihood & severity.
   • Linked stakeholders, value chain nodes, metrics.
4. Use AI reasoning for justification and coverage stats so gaps show up early.

Why it matters

• Connects high-level topics to concrete impacts tied to entities and data.
• Provides traceability for CSRD/ESRS requirement of double materiality.
• Prepares the exact input PAT needs in the next step.

Main outputs

• Prioritized IRO list with reasoning, coverage metrics, and linked entities.