Name of the IRO
ESRS subtopic
Microplastics
20
61
Contributing to marine plastic literacy through public awareness campaigns
62
Supporting coastal NGO clean-up operations through funding and logistics
63
Promoting supplier-led innovation in plastic-free alternatives for third-party goods
64
Enabling circular economy pilots with regional governments
65
Sponsoring scientific research on microplastic impact pathways
66
Distributing cosmetic products containing banned microbeads
67
Improper management of synthetic textile goods
68
Outsourcing to manufacturers without spill control standards
69
Promotional use of glitter-based materials in packaging
70
Lack of consumer education on proper disposal of plastic-based goods
71
Imminent regulatory bans on specific microplastic ingredients
72
Reputational damage from NGO reports linking products to marine plastic pollution
73
Supply chain disruption due to upstream bans on microplastic resins
74
Loss of market access in regions with strict plastic packaging laws
75
Litigation risk over consumer harm from microplastic-laden products
76
Developing plastic-free product lines for environmentally conscious consumers
77
Achieving microplastic-free certification for packaging
78
Partnering with universities to create biodegradable materials
79
Establishing take-back schemes for synthetic goods
80
Leveraging marketing around clean ocean contributions
ESRS subtopic
Pollution of air
20
81
Supporting city-wide transition to electric freight through infrastructure funding
82
Partnering with public transit to co-invest in clean last-mile solutions
83
Educating third-party delivery services on sustainable driving behavior
84
Co-financing installation of air-purifying vegetation in community zones
85
Publishing open-source air monitoring data for city planning
86
Operating diesel-powered delivery fleets in high-density areas
87
Running HVAC systems using outdated refrigerants
88
Allowing store construction near traffic corridors without air mitigation
89
Neglecting emissions filters on backup power generators
90
Promoting private vehicle-based shopping through lack of alternatives
91
Forthcoming urban low-emission zones
92
Employee health claims linked to poor indoor air quality
93
Reputational fallout from local air quality monitoring breaches
94
Permit delays due to air compliance violations
95
Withdrawal of public procurement eligibility
96
Upgrading vehicle fleet to zero-emission models
140 rows
IRO type
Cause
Position in the value chain
Time Horizon
Realization stage
Affected stakeholders
ESRS subtopic
positive impact
Company-funded education programs increase consumer understanding and reduction of microplastic waste
Business activities
Downstream supply chain
Medium term
Potential
Clients
Suppliers
Local authorities
Regulators
End Consumers
Microplastics
positive impact
Enables large-scale removal of microplastic debris from marine environments
Business activities
Downstream supply chain
Medium term
Potential
Clients
Suppliers
Local authorities
Regulators
End Consumers
Microplastics
positive impact
Encourages upstream industry shift toward sustainable packaging solutions
Business activities
Downstream supply chain
Medium term
Potential
Clients
Suppliers
Local authorities
Regulators
End Consumers
Microplastics
positive impact
Facilitates systemic waste reduction and microplastic prevention
Business activities
Downstream supply chain
Medium term
Potential
Clients
Suppliers
Local authorities
Regulators
End Consumers
Microplastics
positive impact
Supports global policy and product innovation to mitigate marine pollution
Business activities
Downstream supply chain
Medium term
Potential
Clients
Suppliers
Local authorities
Regulators
End Consumers
Microplastics
negative impact
Adds persistent microplastics to wastewater systems
Business activities
Downstream supply chain
Upstream supply chain
Short term
Actual
Clients
Suppliers
Local authorities
Regulators
End Consumers
Microplastics
negative impact
Releases microfibers during use and disposal phases
Business activities
Downstream supply chain
Upstream supply chain
Short term
Actual
Clients
Suppliers
Local authorities
Regulators
End Consumers
Microplastics
negative impact
Increases microplastic pellet leakage into the environment
Business activities
Downstream supply chain
Upstream supply chain
Short term
Actual
Clients
Suppliers
Local authorities
Regulators
End Consumers
Microplastics
negative impact
Generates long-term microplastic pollutants
Business activities
Downstream supply chain
Upstream supply chain
Short term
Actual
Clients
Suppliers
Local authorities
Regulators
End Consumers
Microplastics
negative impact
Leads to widespread environmental contamination
Business activities
Downstream supply chain
Upstream supply chain
Short term
Actual
Clients
Suppliers
Local authorities
Regulators
End Consumers
Microplastics
risk
Could lead to stranded inventory and reformulation costs
Business activities
Downstream supply chain
Upstream supply chain
Short term
Potential
Clients
Suppliers
Local authorities
Regulators
End Consumers
Microplastics
risk
May reduce brand loyalty and revenue
Business activities
Downstream supply chain
Upstream supply chain
Short term
Potential
Clients
Suppliers
Local authorities
Regulators
End Consumers
Microplastics
risk
Interrupts product availability and raises costs
Business activities
Downstream supply chain
Upstream supply chain
Short term
Potential
Clients
Suppliers
Local authorities
Regulators
End Consumers
Microplastics
risk
Decreases sales potential
Business activities
Downstream supply chain
Upstream supply chain
Short term
Potential
Clients
Suppliers
Local authorities
Regulators
End Consumers
Microplastics
risk
Results in legal exposure and financial settlements
Business activities
Downstream supply chain
Upstream supply chain
Short term
Potential
Clients
Suppliers
Local authorities
Regulators
End Consumers
Microplastics
opportunity
Improves brand positioning and opens new markets
Business activities
Downstream supply chain
Short term
Potential
Clients
Suppliers
Local authorities
Regulators
End Consumers
Microplastics
opportunity
Enhances differentiation and attracts ESG-minded investors
Business activities
Downstream supply chain
Short term
Potential
Clients
Suppliers
Local authorities
Regulators
End Consumers
Microplastics
opportunity
Drives innovation leadership and future cost savings
Business activities
Downstream supply chain
Short term
Potential
Clients
Suppliers
Local authorities
Regulators
End Consumers
Microplastics
opportunity
Strengthens circular credentials and customer loyalty
Business activities
Downstream supply chain
Short term
Potential
Clients
Suppliers
Local authorities
Regulators
End Consumers
Microplastics
opportunity
Boosts customer engagement and brand value
Business activities
Downstream supply chain
Short term
Potential
Clients
Suppliers
Local authorities
Regulators
End Consumers
Microplastics
positive impact
Reduces urban NOx and particulate emissions from logistics fleets
Business activities
Downstream supply chain
Medium term
Potential
Clients
Employees
Local authorities
Residents and neighbors
Pollution of air
positive impact
Reduces delivery vehicle congestion and urban air pollution
Business activities
Downstream supply chain
Medium term
Potential
Clients
Employees
Local authorities
Residents and neighbors
Pollution of air
positive impact
Improves fleet efficiency and reduces airborne pollutants
Business activities
Downstream supply chain
Medium term
Potential
Clients
Employees
Local authorities
Residents and neighbors
Pollution of air
positive impact
Improves respiratory health and environmental quality
Business activities
Downstream supply chain
Medium term
Potential
Clients
Employees
Local authorities
Residents and neighbors
Pollution of air
positive impact
Enhances collective capacity to mitigate pollution sources
Business activities
Downstream supply chain
Medium term
Potential
Clients
Employees
Local authorities
Residents and neighbors
Pollution of air
negative impact
Emits fine particulate matter harmful to public health
Business activities
Downstream supply chain
Upstream supply chain
Short term
Actual
Clients
Employees
Local authorities
Residents and neighbors
Pollution of air
negative impact
Contributes to ozone depletion and secondary pollutants
Business activities
Downstream supply chain
Upstream supply chain
Short term
Actual
Clients
Employees
Local authorities
Residents and neighbors
Pollution of air
negative impact
Exposes workers and residents to harmful emissions
Business activities
Downstream supply chain
Upstream supply chain
Short term
Actual
Clients
Employees
Local authorities
Residents and neighbors
Pollution of air
negative impact
Releases toxic combustion products into local atmosphere
Business activities
Downstream supply chain
Upstream supply chain
Short term
Actual
Clients
Employees
Local authorities
Residents and neighbors
Pollution of air
negative impact
Increases transportation-related air emissions
Business activities
Downstream supply chain
Upstream supply chain
Short term
Actual
Clients
Employees
Local authorities
Residents and neighbors
Pollution of air
risk
May restrict vehicle access and increase logistics costs
Business activities
Downstream supply chain
Upstream supply chain
Short term
Potential
Clients
Employees
Local authorities
Residents and neighbors
Pollution of air
risk
Could result in litigation and rising insurance premiums
Business activities
Downstream supply chain
Upstream supply chain
Short term
Potential
Clients
Employees
Local authorities
Residents and neighbors
Pollution of air
risk
Leads to stakeholder backlash
Business activities
Downstream supply chain
Upstream supply chain
Short term
Potential
Clients
Employees
Local authorities
Residents and neighbors
Pollution of air
risk
Interrupts expansion and remodeling timelines
Business activities
Downstream supply chain
Upstream supply chain
Short term
Potential
Clients
Employees
Local authorities
Residents and neighbors
Pollution of air
risk
Reduces access to institutional contracts
Business activities
Downstream supply chain
Upstream supply chain
Short term
Potential
Clients
Employees
Local authorities
Residents and neighbors
Pollution of air
opportunity
Improves logistics resilience and public image
Business activities
Downstream supply chain
Short term
Potential
Clients
Employees
Local authorities
Residents and neighbors
Pollution of air