Good practice of description of additional procedures on climate risks in general paragraph of auditor report: Just Eat Takeaway.com NV, Annual report 2021, p. 257. https://www.justeattakeaway.com/annual-reports.

 
 
  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