Site locations and business activities have been screened in order to identify actual and potential… — IRO-1
Measurement answer
What this metric measures
Reports site locations and business activities have been screened in order to identify actual and potential… as one edition-scoped ESRS fact. The record preserves its response type, period, source boundary and interpretation context without treating technical taxonomy structure as a metric.
Specification
Metric specification
- Result format
- Single value
- Unit
- Yes / No
- Reporting basis
- Reporting period declared for the reported fact
- Aggregation
- Aggregate only compatible, non-overlapping observations with the same fact identity, unit, period, boundary and dimensional context.
- Pillar
- Environmental
- Topic
- Materials, pollution and circularity
- Controlled domain
- Materials, circularity and waste
- Entity type
- Metric
Reporting boundary
Use the source-defined ESRS disclosure boundary and retain the reporting entity, period, materiality conclusion, applicable dimensions, exclusions, estimates and restatement status.
Verified source occurrences
Framework coverage
This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.
- Adopting DisclosureSource evidence
European Sustainability Reporting Standards
- Publisher
- EFRAG
- Edition
- Taxonomy entry point dated 22 December 2023; package published 30 August 2024
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- ESRS E2; IRO-1; paragraph 11; datapoint E2.IRO-1_01; taxonomy concept esrs_SiteLocationsAndBusinessActivitiesHaveBeenScreenedInOrderToIdentifyActualAndPotentialPollutionrelatedImpactsRisksAndOpportunitiesInOwnOperationsAndUpstreamAndDownstreamValueChain
- Adopting Disclosureesrs_SiteLocationsAndBusinessActivitiesHaveBeenScreenedInOrderToIdentifyActualAndPotentialPollutionrelatedImpactsRisksAndOpportunitiesInOwnOperationsAndUpstreamAndDownstreamValueChain
European Sustainability Reporting Standards
- Publisher
- EFRAG
- Edition
- ESRS Set 1 XBRL Taxonomy dated 22 December 2023
- Requirement
- Not Specified
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- esrs-set1-2023:esrs_SiteLocationsAndBusinessActivitiesHaveBeenScreenedInOrderToIdentifyActualAndPotentialPollutionrelatedImpactsRisksAndOpportunitiesInOwnOperationsAndUpstreamAndDownstreamValueChain
Value structure
Dimensions and units
- Unit
- Yes / No
- Reporting basis
- Reporting period declared for the reported fact
Unit meaning: A Boolean response with any necessary qualification.
Table fields and units
- Site locations and business activities have been screened in order to identify actual and potential… (yes/no)
- Reporting period or measurement date
- Applicable dimensions and method notes
Published dimensions
- Reporting entity and organizational boundary
- Reporting period
- Applicable ESRS dimensions and categories
- Unit, scale, estimation and assurance status
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaReport the source-defined fact directly with its response type, boundary, period, unit and dimensions. The taxonomy alone does not establish a universal calculation.
Verified sources
Evidence and status sources
Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.
Measurement evidence
- Measurement evidenceChecked 16 August 2026
ESRS Set 1 XBRL Taxonomy
- Publisher
- EFRAG
- Edition
- Taxonomy entry point dated 22 December 2023; package published 30 August 2024
- Locator
- ESRS E2; IRO-1; paragraph 11; datapoint E2.IRO-1_01; taxonomy concept esrs_SiteLocationsAndBusinessActivitiesHaveBeenScreenedInOrderToIdentifyActualAndPotentialPollutionrelatedImpactsRisksAndOpportunitiesInOwnOperationsAndUpstreamAndDownstreamValueChain
Supports: The official EFRAG taxonomy establishes the reportable fact, data type, period type and ESRS source reference; Sustopedia authors the public explanation and interpretation controls.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: ESRS Set 1 XBRL Taxonomy dated 22 December 2023 and published by EFRAG on 30 August 2024, representing Commission Delegated Regulation (EU) 2023/2772.
- Report site locations and business activities have been screened in order to identify actual and potential… using its declared response type and source boundary.
- State the reporting entity, period or measurement date, unit or response type, scale and applicable dimensions.
- State materiality, phase-in or applicability conditions and disclose exclusions, estimates, conversions and restatements.
- Retain the exact ESRS source edition, disclosure locator and taxonomy concept with the observation.
Record-specific limitations
- Taxonomy availability does not by itself mean that the fact is mandatory; materiality, phase-in and applicability conditions still govern.
- A reportable taxonomy fact does not by itself establish performance, causation, impact quality or cross-edition comparability.
- No arithmetic identity is asserted unless a separately reviewed method establishes explicit operands, denominator and controls.
Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.
Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.