In 2023, a comprehensive double materiality assessment process was executed. The assessment methodology involved the development of a DMA tool for description and scoring of IROs, including setting thresholds for impact and financial materiality. More than 50 IROs were identified, with documentation and descriptions including specifications of their nature and where in the value chain an IRO occurs. Further analysis considered geographies with elevated potential impacts or risks, and assessment of impact and financial materiality of all IROs through scoring workshops with relevant stakeholders. A shortlist of material IROs was further qualified with relevant internal stakeholders.