Évaluer chaque impact, risque et opportunité

Once you've added all your impacts, risks, and opportunities, it's time to assess them .

You'll find the same structure with your three categories E, S, and G, as well as a progress indicator for your IRO evaluation. Click on "Evaluate IROs" to access the list you created earlier.

Within each category, you have the same drop-down menus by ESRS standards and by sustainability topics. Start assessing an impact, risk, or opportunity by clicking on "Assess . "

For each IRO , a questionnaire opens:

• Type of impact / risk / opportunity

• Details (description, strategic context, stakeholders involved, etc.)

• Structured evaluation criteria

You can enter explanations and upload supporting documents for your assessment.

Impact assessment

The assessment takes into account:

• Scale

• Scope

• Irreversibility

• Probability of occurrence (if applicable)

Daato automatically calculates the level of materiality of the impact from this information.

Risk and opportunity assessment

For risks and opportunities, we consider:

• Probability of occurrence

• Estimated financial amount

Daato deduces the level of materiality of the risk or opportunity.

Once you have completed the questionnaire, your result will be displayed in the top right corner.

You can then move on to the next IRO on the list!

Involve stakeholders

You can also seek input from your stakeholders when evaluating IROs:

1. Click “Evaluate” next to an IRO, then click “Start Collaboration” .

2. First, complete the answers to the questions in the first part of the assessment (positive/negative, actual/potential, etc.).

3. Then invite relevant stakeholders, write a message, give the request a title, and set a deadline.

4. They will be able to provide their responses to the criteria under each IRO.

5. You will manually choose which contributions to include in your final assessment.

Manually evaluate IROs

If you have already conducted a materiality analysis outside of Daato and want to import the IROs or assess them manually :

1. Check the box in front of the relevant IRO.

2. Click on “Edit Manual Rating” .

3. Adjust the materiality rating, justify your choice and upload your files.
   

Frequently Asked Questions

Q: What questions are submitted to stakeholders during the collaboration?
 A: They receive all the questions to be answered, except those already specified in Step 2 (positive/negative, actual/potential, time horizon). However, you can collect additional information on the time horizon.

Q: Why aren't stakeholder responses in Step 3 automatically transferred to the response fields?
 A: Collaboration allows multiple people to contribute simultaneously. Since responses may differ, they are displayed below the main field and must be manually carried over by the administrator.

Q: Why does the "Human Rights" section only appear in the case of a "potential" impact and not a "real" impact?
 A: A human rights impact is only taken into account for impact materiality when it is potential: in this case, Daato weights the probability at 1/3 and the severity at 2/3, because likelihood weighs less than severity.

Matérialité = (Probabilité + Sévérité × 2) / 2