In this question you are being asked to identify whether the company publicly discloses how it identifies its most material human rights and environmental impacts. Start by searching for public disclosures on the company's most material human rights and environmental impacts, typically a materiality matrix or a similar assessment.

Where to look for this information:
- Corporate Social Responsibility report
- Company documents
- Company policies
- Company websites
- Company code of conduct
- Parent company documents (only if the parent company is linked to from the brands website)
- Parent company policies (only if the parent company is linked to from the brands website)
- Parent company websites (only if the parent company is linked to from the brands website)
- Parent company code of conduct (only if the parent company is linked to from the brands website)

Good keywords for your searches include:
- Materiality Assessment
- Materiality Matrix
- Priority issues/challenges

Things to watch out for:
- The availability of the CSR/sustainability report by itself is not sufficient for any points under this question.
- A description of the process to identify material impacts is typically a materiality assessment, whereas publishing the results of that materiality assessment would be considered disclosing what the most material impacts are (next question).
- If found in the company's CSR/Sustainability report, it must be included in the current report even if the assessment was conducted in previous years.
- Reports published after January 18