Explain double materiality. Do you think stakeholders are interested in the impact of climate-related risks on the
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Explain double materiality. Do you think stakeholders are interested in the impact of climate-related risks on the firm or the impact of the firm on climate? Which stakeholders would they be? If you were a standard setter (e.g. XRB), which materiality would you focus on?
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Financial Reporting
ISBN: 9780730396413
4th Edition
Authors: Janice Loftus, Ken Leo, Sorin Daniliuc, Belinda Luke, Hong Nee Ang, Mike Bradbury, Dean Hanlon, Noel Boys, Karyn Byrnes
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