3.1.5Material impacts, risks, and opportunities

ESRS 2 SBM-3; IRO-1, and ESRS E1; S1; S2; G1
The relevant impacts, risks and opportunities (IRO) identified from the DMA, and the actions to manage them, are described in the sections dedicated to each material topic (sections 3.2 to 3.4). In total, SBM Offshore has identified 22 IROs.