ESRS Materiality - the Matrix problem

[@omaralmamlouk]

Thank you for the informative video. Could you please provide clarification on the concepts of "positive risks" and "negative opportunities" discussed starting at minute 27?

[@phil-noflyzone]

All risks are considered negative. All opportunities are positive. I think that's what I say at 27 minutes...if not, then it was just a monologue error.

[@soulgim]

Do you conduct separate assessments for IROs and (sub-) topics to generate a list of material IROs and topics respectively? Or do you solely assess the IROs to identify material ones and then map them to the relevant topics to determine material topics?

[@phil-noflyzone]

Both. Top down and bottom up. Might as well be thorough!