Question: 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

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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Double materiality refers to the two ways on which a reporting entity might report on environmental ... View full answer

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