QUESTION 11 The "Double Materiality Perspective that the EU has developed means financial corporates and companies must consider: Both the positive and negative aspects of climate change The impact of a company on climate change and the impact of climate change on a company We must consider the double impact of dimate change on both temperature and water supply O b.&c QUESTION 12 Non-financial information means: Information that is useful to analysts and to investors' decision making but is not recognised in the financial statements Information that is not material to financial disclosure requirements Information that cannot be expressed in a numerical form Information that is essentially not useful in share price analysis