﻿;2021;#;%
"Assessment of climate-related risks";55;63%
"Discussions with management and those charged with management, challenging management’s assessment";36;41%
"Reading the management report and any other materials that might include information about management’s intentions and commitments";33;38%
"Involvement of specialists to assess risks and management’s risk management";12;14%
"Seeking assistance from component auditors";1;1%
"Total # of references to additional procedures in auditor reports excluding double-counting";55;65%
"No reference to additional procedures in the auditor report";32;34%
"No auditor report";1;1%
Total;88;100%
