This view helps you to keep track of all relevant issues and ensure that key IROs have been correctly assessed and documented.
In the completeness check, all ESRS topics are initially displayed in the third tab. As soon as these topics are identified as relevant in either the impact assessment or the financial assessment, they are moved to the first or second tab.
The first tab contains topics that have been classified as material. These do not require any further review and are necessary for reporting. On the other hand, the topics that require a case-by-case review to confirm or refute their materiality are displayed there. To do this, you can call up the drop-down menu and enter a reason in the corresponding field.
Individual case assessments should be made on the basis of a detailed discussion. Reasons for or against materiality are in most cases individual values or management priorities. Topics marked with a violation of human rights are always material regardless of their numerical rating.
The second tab contains all topics whose IROs are important but not material and can therefore be excluded from reporting.
After completion, the third tab contains only the ESRS topics that did not result in any relevant IROs and can therefore also be excluded from reporting.
This process helps you to keep track of all relevant issues and ensure that material aspects are correctly assessed and documented before you can complete the process.
If there are empty mandatory fields in the tables, you will receive a warning with the message “Missing content”, informing you in which area (impact assessment and/or financial assessment) information is missing. If you confirm the message, you will be automatically redirected to the “Review” page, where the incomplete cells are highlighted in color. This enables you to carry out targeted post-processing and ensures that all relevant information is complete before you carry out the next step.
The Continue button takes you to the next view, the finalization.