For the overall assessment across all three time horizons (short, medium and long term), the maximum value from all time horizons is selected. This is the only way to ensure that Materiality can result from any time horizon.
When is an IRO or topic area material?
If the materiality level exceeds the threshold value defined in the configuration, Impacts, Opportunities and Risks become material.
The materiality level as a numerical value between 0 - 5 is the first KPI that is displayed for IROs or topics and the second KPI that is displayed is whether an IRO or topic is material (display: yes) or not (display: no).
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