The process involves desktop analysis and interviews with approximately 40 internal stakeholders selected based on their ability to represent affected internal and external stakeholders and their insight into the business. More than 50 IROs were identified, with documentation including specifications of their nature and where in the value chain an IRO occurs. The process includes further analysis of IROs, considering geographies with elevated potential impacts or risks, and assessment of impact and financial materiality through scoring workshops with relevant stakeholders. A shortlist of material IROs was further qualified with relevant internal stakeholders.