老师，请教一个问题，这个欧盟 CSRD指令里面的一些要求，关于governance 部分，关于其中的impact, risk and opportunity management, 这些标题里面的 materials 请问该如何理解？
ESRS 2 Disclosure Requirements 4.Impact,risk and opportunity
management
4.1 Disclosures on the materiality assessment process Disclosure
Requirement IRO-1 Description of the processes to identify and assess materia
impacts,risks and
opportunities
I
Disclosure Requirement IRO-2-Disclosure requirements in ESRS covered by the undertaking' s sustainability statement
4.2 Minimum disclosure requirement on policies and actions Minimum disclosure requirement Policies MDR-P Policies adopted to manage nateri
l sustainability
matters
Minimum disclosure requirement·Actions MDR-A-Actions and resources in relation to material sustainability matters
5.Metrics and targets
Minimum disclosure requirement-Metrics MDR-M Metrics in relation o material sustainability matters Minimum disclosure requirement-Targets MDR-T-Tracking effectiveness of policies and actions through targets.
