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Dictionary by pitch.dog
Materiality & stakeholder impact · Working

Impact, risk and opportunity

Also called: IRO

ELI5

A combined framing used to assess organisational effects, exposures and potential benefits.

Used in conversation

“State the boundary and evidence behind impact, risk and opportunity before publishing the claim.”

Pitch context

You will see “Impact, risk and opportunity” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches materiality & stakeholder impact.

Why it matters: In materiality & stakeholder impact, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

Connected terms

When the words have to travel

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Sources & evidence · 4

Direct term-level sources and supporting source families.