-> Continue to the description of the rating scales for Impacts

For negative Impacts:

Severity = (extent + scope + irreversibility) / 3

For positive Impacts:

Severity = (extent + scope) / 2

For actual Impacts:

Degree of materiality = severity

For potential Impacts:

Materiality_pot = (severity + probability) / 2

If materiality_pot > severity then:

Materiality level = severity level

If materiality_pot < severity then:

In the case of potential Impacts: The probability of occurrence can only reduce the degree of materiality compared to an actual Impacts with the same degree of severity.

If the probability exceeds a certain value in relation to the degree of severity, it can no longer reduce the degree of materiality. In terms of the assessment, the potential impact is then similar to an actual impact, even if it is potential.

The probability of occurrence is rated on a scale of 0.5 to 4.5, as these are probabilities. A rating of 5 would mean a probability of occurrence of 100%, which would in fact no longer be a risk, but a certainty. As Risks by definition involve uncertainty, the scale remains below this absolute certainty.

In the case of potential negative impacts on human rights, the severity is given priority over the probability, so that this is assessed in the same way as actual impacts.

If the materiality level exceeds the threshold 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).