;2021;#;%
"General reference to management assessment in management report or financial statements";33;38%
"Reference to assessment management that there is no material impact on the company";3;3%
"Reference to assessment management that there is no material impact on the financial statements";11;13%
"Reference to assessment management that there is no material impact on the financial statements, but there may be a very material effect on the company itself";1;1%
"Auditor explicitly assesses impact climate-related risks on financial statements is not material";3;3%
"Auditor confirms absence of inconsistencies between information about climate-related risks in management report and financial statements";21;24%
"Auditor reports on own audit procedures in relation to impact of climate on financial statements";55;63%
"Auditor references assessment of need for a KAM to address climate-related risks";29;33%
"Total # of references";156;
"Total # of references in auditor reports excluding double-counting";57;65%
"No reference to climate-related risks in general paragraphs of auditor report";30;34%
"No auditor report";1;1%
Total;88;100%