#WAE Sustainable Business Resource Center

Supporting companies with open-source tools and contents to make sustainable business practices available for all European companies

What is available for you ?

The Sustainable Business Resource Center provides companies and professionals with a set of free and collaborative resources to work on sustainability and make it compatible with every business strategy in Europe.

It is being built brick by brick, based on the probono contribution of our members, experts, academics and partners.

Its divided into 6 sections corresponding to a key topic for a succesfull Business & Sustainability Plan

Strategy Reporting People engagement Biodiversity Low carbon Value chain

STRATEGY

A valid and opposable sustainability strategy start with a double materiality and the identification of material Impacts, Risks and Opportunities.

To create this analysis, the journey is divided into 3 clear steps, each supported by concrete tools and expert contents :

🟢 Step 1: Understand - a Knowledge Center to understand what is Double Materiality, what is an Impact, a Risk or an Opportunity

🟡 Step 2: Set up - resources to help you create your specific list of IROs for your company

🔵 Step 3: Assess and manage - guide to help you choose the right project leader or consultant and a guide of the best digital platforms available for your IRO assesment and management

🟢 Step 1: Understand

Grasp the regulatory context and the core concepts behind IROs

📘 Double Materiality training Tool - include:

Definitions of what IROs are
The relevance of a Double Materiality Assessment (DMA)
Insights aligned with the CSRD framework

Access the Knowledge Center

🟡 Step 2: Set up

2 complementary tools to help you start your IRO list

2.1 INSPIRATION : a sectorial IRO database generated through AI from our partner SAMI to inspire you
2.2 BENCHMARK : a collaborative database of IROs identified from publicly available CSRD reports

2.1 Sectorial IRO database generated through AI

For each NACE Sector, each subtopic (Climate Change, Social...) has been mapped

What impacts, risks and opportunities could arise for this subtopic ?

Details for each IRO :

Cause
Time horizon
Actual / Potential
Affected stakeholders

WARNING : this is not your specific list of IRO !

Choose what is pertinent for your company
Use the list for your brainstorming
Personalize them with your “generating fact”

A - Agriculture, forestry and fishing

photography of excavators at mining area

B - Mining and quarrying

C - Manufacturing

a train traveling through a forest filled with lots of trees

D - Electricity, gas, steam and air conditioning supply

a faucet with water running down it's side

E - Water supply; sewerage; waste management and remediation activities

seven construction workers standing on white field

F - Construction

man in black jacket and blue denim jeans riding motorcycle

G - Wholesale and retail trade; repair of motor vehicles and motorcycles

white freight truck on road during daytime

H - Transporting and storage

I - Accommodation and food service activities

Internet LED signage beside building near buildings

J - Information and communication

K - Financial and insurance activities

architectural and low-angle photo of white high rise building

L - Real estate activities

person using laptop on white wooden table

M - Professional, scientific and technical activities

N - Administrative and support service activities

men in green and brown camouflage uniform

O - Public administration and defence; compulsory social security

P - Education

Q - Human health and social work activities

a large auditorium filled with lots of people

R - Arts, entertainment and recreation

S - Other services activities

2. 2 Benchmark of publicly available IROs

A collaborative and evolving database of Impacts, Risks and Opportunities (IROs) identified from publicly available CSRD reports.

This open resource allows sustainability professionals to explore, compare, and contribute real-life examples of how companies address CSRD disclosure requirements.

Updated regularly and checked on a regular basis, the benchmark fosters transparency and peer learning in the fundamental element of a sustainable strategy : IROs .

Learn more

🔵 Step 3: Assess and Manage

Assess each IRO with stakeholders (in terms of gravity and probability) and manage them within your Sustainability Strategy.

Our contribution is to help you select the right people and tools for these tasks

💻 3.1 Guide of ESG Digital Platforms

A guide to IT solutions for IRO tracking, scoring, and documentation thanks to the work of our partner Keekoff

👥 3. 2 Guidelines for Double Materiality Assessment

We gathered the most important principles for a correct management of double materiality assesment and its use for strategic purpose. These guidelines can help you organise internally your work or select the right consultant