The decision-making process involves desktop analysis and interviews with stakeholders, identification of more than 50 IROs, and documentation specifying their nature and where in the value chain an IRO occurs. Further analysis considers geographies with elevated potential impacts or risks, and assessment of impact and financial materiality through scoring workshops with relevant stakeholders. Consultation of stakeholders involves presenting process and material IROs to industry peers, the Executive Leadership Team, the Audit committee, and the Board of Directors for approval of material IROs.