The company describes the use of a risk matrix which breaks down risk by location and category. Would this meet the indicator, despite the answers themselves existing in the risk matrix rather than in the MSA statement?
No, this disclosure is not sufficient for this metric, because it does not actually identify specific countries/regions or other types of risks. It is simply saying those are dimension considered.
"The purpose of the matrix, which breaks down risks by country and purchasing category, is to mitigate any potential risk of human rights violations. In 2021 E.ON implemented its human rights due diligence process. It consists of a human rights risk matrix that was developed with human right experts" (page 4/8)