When you assess human-rights-related IROs, severity takes precedence over likelihood for potential negative impacts, in line with the revised ESRS (ESRS 1 Para 40).
You mark an IRO as human-rights-related with an optional checkbox in the IRO assessment modal. It is your responsibility to identify which IROs are human-rights-related, for example those under topics such as Human Rights, Child Rights or Supply Chain Management, and matters such as forced labour or child labour.
When you tick the checkbox, the IRO is scored with the human rights formula instead of the potential negative impact formula. By default, the score equals severity. Analysis owners can change this formula in the IRO Hub > settings icon > IRO Score formulas. See Using a custom IRO score methodology.
Note: only potential negative impacts can be marked. When the classification is actual, the checkbox disappears.
Note: this rule applies to IROs that are assessed individually (bottom-up topics and routed IROs). A human-rights-related IRO in a topic concluded top-down inherits the topic-level conclusion, unless you route it for individual assessment. See Choosing a topic's materiality path: top-down or bottom-up.