Good practice of accelerated depreciation linked to climate change: KPN, integrated annual report 2021, p. 104 and 121, https://ir.kpn.com/download/companies/koninkpnnv/Results/KPN_Integrated_Annual_Report_2021.pdf.

 
 
  Part of: van der Tas L, Aggarwal Y, Maksimovic D (2022) Effects of climate change on financial statements of entities listed in the Netherlands. Maandblad voor Accountancy en Bedrijfseconomie 96(11/12): 391-404. https://doi.org/10.5117/mab.96.94820