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IRO library for CSRD

Guide

IRO library for CSRD

Updated on June 9, 2026

Originally published on December 3, 2024

In this library, you will find:

  • A compilation of the main IRos from the ESRS.
  • The challenges associated with each IRO to structure your work.
  • The types of impacts identified (positive, negative, risks or opportunities).
  • Detailed examples to better understand and apply each IRO.

What is this IRO library?

This library brings together all the key information to identify, analyze and prioritize your Impacts, Risks and Opportunities (IRos) within the framework of CSRD. It offers you access to the challenges of ESRS and concrete examples to simplify your double materiality work.

Why did we create this IRO library?

Navigating CSRD obligations, in particular the identification of IROs, can seem complicated, especially in the face of the multitude of ESRs. This library is a practical and structured tool to help you define your IRos.

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