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6. Reassess Material Topics with Feedback

What is this step?​

Collect feedback from entities, stakeholders and internal reviewers, then update the materiality matrix and IRO coverage to reflect reality before data entry.

How you do it​

  1. Share PAT/IRO summaries with key suppliers, subsidiaries and partners.
  2. Use collaboration threads to capture comments or attach evidence.
  3. Update materiality scores where impact/likelihood changed.
  4. Run AI review for validating pre-assessment + after consultation results, and close the final material topics.

Why it matters​

  • Ensures PAT reflects current commitments, not outdated assumptions.
  • Gives you an audit trail of stakeholder engagement before reporting.
  • Reduces rework later because data entry will match the agreed scope.

Main outputs​

  • Updated materiality matrix and IRO coverage dashboard with comments resolved.