
Impacts, Risks, and Opportunities (IRO) for CSRD Reporting
1 min
Level
In this article, we’ll break down what IROs are, how to identify and assess them, and what CSRD requires in terms of disclosure.
The Activity Based Method serves as the second main method used to calculate emissions in carbon accounting, and is more precise than the spend-based method. This is because the Activity based allows for more specific calculations.