IRO heatmap

For each company, the count of material risks, opportunities, positive impacts and negative impacts identified per ESRS topic in their SBM-3 disclosure. Filter by industry or country to focus on a peer set.

Counts are extracted from each company’s materiality table via Claude. Where a company labels an entry just “Impact” without polarity, we infer positive vs negative from the surrounding language. The heatmap excludes any entity-specific IROsthat companies disclosed outside the 10 ESRS topical standards – only IROs mapped to E1-E5, S1-S4 or G1 are shown here.

Showing FY2025. Companies appear only where we have extracted IRO counts for the selected year.