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Gross score

The gross score is the value the topic receives in the materiality matrix. It is the highest value from out of the net score of the topic and the net scores of any subordinate topics.

Fields of action with subtopics can have different net and gross scores if one or more of the subordinate topics has a higher risk ratio and/or a higher impact ratio.

Example: The screenshot shows that the field of action "E1 Klimawandel" has a net score of 15 | 12, which shows its own evaluation. Its gross score, however, is 20 | 13, because "Anpassung an den Klimawandel" has a risk ratio of 20 and "Klimaschutz" has an impact ratio of 13. The full ross scroe of the ESRS is 30 | 21, because subordinate topics include the risk ratio 30 and the impact ratio 21.
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