In short: ESRS 2 IRO-1 requires you to describe how you identified and assessed your material impacts, risks and opportunities. Materiality Master creates a draft of this disclosure from your assessment data (company, process steps, thresholds, stakeholders and results), based on the revised ESRS 2026. A coverage checklist shows what is already filled and what you still need to add.
1. What IRO-1 asks for
Under ESRS 2 IRO-1, companies describe the process behind their double materiality assessment: how it was set up, which methods and thresholds were used, which stakeholders and experts were involved, and when it was last updated. Auditors use this disclosure to understand and check your assessment.
2. Open the DMA documentation
You find the draft in two places:
- In the Results step, open the tab DMA documentation.
- Or open the assessment settings and select DMA documentation.
3. What the draft contains
The draft is structured along the IRO-1 requirements:
- Process and approach
- Value chain and scope
- Methodologies, inputs and assumptions
- Thresholds
- Assessment and prioritisation of impacts, risks and opportunities
- Stakeholders, experts and due diligence
- Significant changes compared with the prior period
- Date of the last update
- Outcome summary (for IRO-2, not part of IRO-1)
Above the text you see key figures, for example how many of your IROs are material and how many stakeholders and documents are included.
4. Use the coverage checklist
The checklist IRO-1 coverage from assessment data marks each requirement as:
- filled: fully generated from your data
- partial: partly generated, please complete
- gap: no data yet, you need to add this yourself
Missing facts appear as placeholders in square brackets. Materiality Master does not invent content. Complete all placeholders before you publish.
Tip: The more complete your assessment, the more the draft fills in. Justify your thresholds, add stakeholders and link supporting documents.
5. Copy or download
- Switch between EN (English) and DE (German) at the top of the draft.
- Click Copy to paste the text into your report.
- Click Download .md to save it as a Markdown file. Markdown opens in any text editor and can be pasted into Word or Google Docs.
The draft always reflects the current state of your assessment. If you change data, the documentation updates automatically.
FAQ
Is the generated text ready for publication?
It is a draft. Complete the placeholders, adapt the wording to your report and agree the final version with your auditor.
Which ESRS version is the draft based on?
On the revised ESRS 2026. See ESRS 2026: the revised topic structure.
Where does the "date of the last update" come from?
From the date your assessment was last changed.
How do I make sure the documented state does not change any more?
Lock the assessment once it is final. See Lock a materiality assessment.
Can I get the documentation in other languages?
Currently English and German are available.