DR 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

1. Méthodes et hypothèses
   • Description des méthodes et hypothèses utilisées
2. Procédure pour les incidences
   • Identification, évaluation, priorisation et suivi des incidences
   • Facteurs de risque accru considérés
   • Consultation des parties prenantes
   • Critères de priorisation
3. 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
4. Processus décisionnel et contrôle interne
5. Intégration dans les processus globaux
   • Gestion des risques
   • Gestion des opportunités
6. Données utilisées
   • Sources, périmètre, hypothèses
7. 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)

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