Modification de DR IRO-1

== Procédures d'identification et d'évaluation - Fiche pratique IRO-1 ==

== Objectif ==
Permettre de comprendre comment l'entreprise identifie et évalue les incidences, risques et opportunités importants pour sa déclaration de durabilité.

== Éléments clés à inclure ==

# Méthodes et hypothèses
#* Description des méthodes et hypothèses utilisées
# Procédure pour les incidences
#* Identification, évaluation, priorisation et suivi des incidences
#* Facteurs de risque accru considérés
#* Consultation des parties prenantes
#* Critères de priorisation
# Procédure pour les risques et opportunités financiers
#* Liens entre incidences, dépendances, risques et opportunités
#* Évaluation de la probabilité et de l'ampleur
#* Priorisation par rapport aux autres risques
# Processus décisionnel et contrôle interne
# Intégration dans les processus globaux
#* Gestion des risques
#* Gestion des opportunités
# Données utilisées
#* Sources, périmètre, hypothèses
# Évolution de la procédure
#* Changements par rapport à la période précédente
#* Prochaines révisions prévues

== Points d'attention pour le changement climatique ==

* Détailler le processus pour les émissions de GES
* Expliquer l'identification des risques physiques (aléas climatiques)
* Décrire l'évaluation des risques/opportunités de transition
* Préciser l'utilisation de l'analyse de scénarios climatiques

== Informations complémentaires ==

* Pour la pollution : examen des sites/activités et consultations menées
* Lier les informations aux autres exigences pertinentes (ex: émissions de GES)

{| class="wikitable"
|ID
|ESRS
|DR
|Paragraph
|Related AR
|Name
|Data Type
|Conditional or alternative DP
|May 
[V]
|Appendix B -  ESRS 2 
(SFDR + PILLAR 3 + Benchmark + CL)
|DPs to be disclosed in case of  phased-in [Appendix C - ESRS 1]
Undertaking less than 750 employees
|Appendix C - ESRS 1
[DPs subject to phased-in]
|-
|IRO-1_01
|ESRS 2
|IRO-1
|53 a
|
|Description of  methodologies and assumptions applied in process to identify impacts, risks  and opportunities 
|narrative
|
|
|
|
|
|-
|IRO-1_02
|ESRS 2
|IRO-1
|53 b
|
|Description of  process to identify, assess, prioritise and monitor potential and actual  impacts on people and environment, informed by due diligence process 
|narrative
|
|
|
|
|
|-
|IRO-1_03
|ESRS 2
|IRO-1
|53 b i
|
|Description of  how process focuses on specific activities, business relationships,  geographies or other factors that give rise to heightened risk of adverse  impacts 
|narrative
|
|
|
|
|
|-
|IRO-1_04
|ESRS 2
|IRO-1
|53 b ii
|
|Description of  how process considers impacts with which undertaking is involved through own  operations or as result of business relationships 
|narrative
|
|
|
|
|
|-
|IRO-1_05
|ESRS 2
|IRO-1
|53 b iii
|
|Description of  how process includes consultation with affected stakeholders to understand  how they may be impacted and with external experts 
|narrative
|
|
|
|
|
|-
|IRO-1_06
|ESRS 2
|IRO-1
|53 b iv
|
|Description of  how process prioritises negative impacts based on their relative severity and  likelihood and positive impacts based on their relative scale, scope and  likelihood and determines which sustainability matters are material for  reporting purposes 
|narrative
|
|
|
|
|
|-
|IRO-1_07
|ESRS 2
|IRO-1
|53 c
|
|Description of  process used to identify, assess, prioritise and monitor risks and  opportunities that have or may have financial effects 
|narrative
|
|
|
|
|
|-
|IRO-1_08
|ESRS 2
|IRO-1
|53 c i
|
|Description of  how connections of impacts and dependencies with risks and opportunities that  may arise from those impacts and dependencies have been considered 
|narrative
|
|
|
|
|
|-
|IRO-1_09
|ESRS 2
|IRO-1
|53 c ii
|
|Description of  how likelihood, magnitude, and nature of effects of identified risks and  opportunities have been assessed 
|narrative
|
|
|
|
|
|-
|IRO-1_10
|ESRS 2
|IRO-1
|53 c iii
|
|Description of  how sustainability-related risks relative to other types of risks have been  prioritised 
|narrative
|
|
|
|
|
|-
|IRO-1_11
|ESRS 2
|IRO-1
|53 d
|
|Description of  decision-making process and related internal control procedures 
|narrative
|
|
|
|
|
|-
|IRO-1_12
|ESRS 2
|IRO-1
|53 e
|
|Description of  extent to which and how process to identify, assess and manage impacts and  risks is integrated into overall risk management process and used to evaluate  overall risk profile and risk management processes 
|narrative
|
|
|
|
|
|-
|IRO-1_13
|ESRS 2
|IRO-1
|53 f
|
|Description of  extent to which and how process to identify, assess and manage opportunities  is integrated into overall management process 
|narrative
|Conditional
|
|
|
|
|-
|IRO-1_14
|ESRS 2
|IRO-1
|53 g
|
|Description of  input parameters used in process to identify, assess and manage material  impacts, risks and opportunities 
|narrative/numerical
|
|
|
|
|
|-
|IRO-1_15
|ESRS 2
|IRO-1
|53 h
|
|Description of  how process to identify, assess and manage impacts, risks and opportunities  has changed compared to prior reporting period 
|narrative
|
|
|
|
|
|}