ESRS Materiality - the Matrix problem

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  • Опубликовано: 6 окт 2024

Комментарии • 4

  • @omaralmamlouk
    @omaralmamlouk 4 месяца назад

    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
      @phil-noflyzone  4 месяца назад +1

      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
    @soulgim 4 месяца назад

    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
      @phil-noflyzone  4 месяца назад

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