"Explanation of consideration and impact";2020;2021;#;%;#;%
"General statement that climate has been considered and had no material impact on financial statements";1;1%;13;15%
"General statement that climate has been considered but no disclosure of whether and to what extent it had any impact";2;2%;6;7%
"Statement on a specific item in the financial statements with the statement that climate had no material impact";2;2%;10;11%
"Statement that climate had a financial impact on the financial statements";3;3%;5;6%
"No reference to climate in the financial statements";80;91%;54;61%
"Total # of financial statements";88;100%;88;100%