1.0FEChttps://empresaclima.org/en/Implementation Guide on Materiality Assessment. - FECrich600338<blockquote class="wp-embedded-content" data-secret="DiOI86djw9"><a href="https://empresaclima.org/en/informe/implementation-guide-on-materiality-assessment/">Implementation Guide on Materiality Assessment.</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://empresaclima.org/en/informe/implementation-guide-on-materiality-assessment/embed/#?secret=DiOI86djw9" width="600" height="338" title="“Implementation Guide on Materiality Assessment.” — FEC" data-secret="DiOI86djw9" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script>
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The guidance focuses on the integration of material impacts, risks and opportunities (IROs) into sustainability statements. It highlights the comprehensive assessment of materiality, and encourages stakeholder participation, establishing criteria for assessing materiality and aligning with international standards. In addition, it requires specific disclosures related to IROs, and compliance with ESRS requirements.