GHG emissions in 2021 have been restated across all scopes because of adjustments, improvements in data quality, methodological changes and updates to emission factors (see table to the right). Restatements are compared to 2023, which included SteelSeries emissions. SteelSeries emissions from 2021, before the acquisition, were therefore already captured in the data. The baseline for our Scope 1 and 2 emission reduction target has been restated from 10,507 tCO2eq to 9,832 tCO2eq, a decrease of 6.4%.

Our double materiality assessment identified 29 material IROs across seven topical standards. Our IROs consist of 21 impacts and 6 risks, as well as 2 additional IROs with both an impact and a risk attached. The IROs are spread across 19 ESG topics depicted in the infographic on the next page (see topical chapters for information on IROs per ESG topic). All IROs are covered by ESRS disclosure requirements, except for the positive impact related to helping people with hearing loss, which is entity specific. As this is our first year reporting based on IROs, there are no changes compared to previous reporting periods. Overall, like any other risk, our risks are integrated in our strategy and business model through enterprise risk management processes, whereas managing our impacts is anchored in compliance with relevant legislation, as well as integration of additional policies, actions, and targets of our strategy and our business model where managing the impact requires additional efforts.