Good practice of explanation of how climate-related risks were incorporated in the expected credit loss modelling: ING, Annual Report 2021, p. 138. https://www.ing.com/Investor-relations/Financial-performance/Annual-reports.htm.

 
 
  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