The scoring methodology and criteria of the materiality assessment include impact materiality based on scale, scope, irremediability of negative impacts, and likelihood of impacts. For actual positive and negative impacts, materiality is based on the impact severity, whereas for potential impacts, materiality is based on severity and likelihood. Financial materiality considers size of financial effect, likelihood, and impact on reputation. The materiality of IROs was ranked using predominantly qualitative scales, with quantitative input such as scales on financial effect and information from internal sources assessed to be reliable. All impacts, risks, and opportunities ranked over the materiality threshold of 1.8 are included in the report.