Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities¶

The undertaking shall describe the process to identify material impacts, risks and opportunities and shall provide information on:

whether and how the undertaking it has screened its assets and activities in order to identify its actual and potential water and marine resources-related impacts, risks, and opportunities in its own operations and its upstream and downstream value chain, and if so the methodologies, assumptions, and tools used in the screening;
whether and how it has conducted consultations, in particular, with affected communities (Source: IFC Performance Standard 6, 2012).