With the discovery of the electromagnetic counterpart of the gravitational wave source GW170817 the multi-messenger era is started. The identification of an electromagnetic counterpart is crucial to understand the nature of the detected gravitational wave sources and to maximize the scientific return of their detections. The role of the instrument THESEUS/IRT will be crucial in this field, in particular in localizing afterglows of gamma-ray bursts within few minutes from the trigger and in identifying optical/NIR isotropic emissions such as kilonovae.
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