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should overlap with ESRS
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in cooperation with GRI
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2 climate related disclosures
- climate-first standard
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- governance
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- strategy (very in-depth) (Strategic Foresight)
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has to be implemented by a country/jurisdiction, does not apply on it’s own
- only implemented in Turkey
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best representation of reality: similar to Fair Value
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just financial materiality, not double
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connected information → Digital Tagging
- metrics and KPIs