In this question you are being asked to identify whether the company publicly discloses the risks/impacts identified and their prioritisation (low, medium, high).

Due diligence is the process through which companies identify, prevent, mitigate and remedy their actual and potential adverse impacts. Due diligence can be included within broader enterprise risk management systems, provided that it goes beyond simply identifying and managing material risks to the enterprise itself to include issues occurring within their supply chain and focuses on identifying the most salient risks to workers, farmers and other affected stakeholders themselves.

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

Good keywords for your searches include:
- Due Diligence
- Risk
- Risk Assessment
- Analysis
- OECD
- Priorities
- Identifying salient environmental issues

Things to watch out for:
- A materiality matrix may be partially based on a company's due diligence process but they do not get points in this section purely for publishing a materiality matrix.
- We are looking for geographic hotspots and thematic risks and impacts to be identified.