Stage 3 helps you assess your organisation’s impacts, risks, and opportunities (IRO) related to sustainability. The ESG Tool evaluates their financial and sustainability impacts, aligning with the ESRS double materiality approach. The result is a comprehensive list of assessed IROs with materiality scores, visualised for clarity.

This stage is tailored for small and medium-sized enterprises (SMEs) but can be adapted for more complex organisations by focusing on specific business lines or regions.

For guidance, please refer to the IRO Assessment Guide available here