Gearbulk Integrated Report 2023 - Report - Page 7
INTEGRATED REPORT 2023
IDENTIFY & ASSESS ESG IMPACTS ON AN ONGOING BASIS
STEP 1
STEP 2
STEP 3
Understand the
organisation’s context
Identify potential and
actual impacts
Assess the signi昀椀cance
of the impacts
DETERMINE MATERIAL TOPICS FOR REPORTING
STEP 4
STEP 5
Prioritise impacts for
strategic review
Develop strategies to align
with prioritisation
ASSESS RISKS AND OPPORTUNITIES FOR TOPICS IDENTIFIED
STEP 6
STEP 7
Assess the
昀椀nancial risks
Assess 昀椀nancial
opportunities
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