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  "notes": "References ESRS (European Sustainability Reporting Standards) and IRO (Impacts, Risks, and Opportunities).",
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      "text": "Applying these thresholds, we arrived at a final list of 25 material IROs to be disclosed, 13 impacts (8 positive, 5 negative) and 12 risks and opportunities (7 risks, 5 opportunities).",
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      "text": "Financial materiality: We assessed magnitude and probability of the financial effect on HBX Group.",
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      "text": "To ensure a broad and representative perspective, we engaged these stakeholder groups through a series of focus groups conducted via video calls.",
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