What is the concept of 'double materiality* introduced by the EU Non-Financial Reporting Directive?
选项:
A: Companies need to report both the impact of climate change on their activities as well as, the impact of a company's activities on climate change and the environment .
B: Companies need to report how their activities impact both,environmental and societal issues .
C: Companies need to report both the impact of climate change on their activities as well as, the impact of climate change on their customers .
D: Companies need to report how their activities impact both, climate change mitigation and climate change adaptation
发布时间:2024-04-15 15:02:24