CEE ESG event_presentation

CSRD REPORTING - CASE STUDY

The results of the Double-materiality can be summarized in 2 key outputs: the materiality matrix and the list of Impacts, Risks and Opportunities (IROs)

Level of importance – Optionally showed in a materiality matrix

IROs

ESRS: “The ESRS sustainability statement shall include relevant and faithful information about all impacts , risks and opportunities (also referred to as IROs) across environmental, social and governance matters determined to be material from the impact materiality perspective, the financial materiality perspective or both . “

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