The reporting of certain financial impacts related to material sustainability topics in the Sustainability statement goes beyond the requirements for recognition and measurement in the primary financial reports and the accompanying notes. In particular, financial impacts arising from Risks and Opportunities must be reported - regardless of their accounting treatment - if they have or are expected to have a material impact on the company's financial position, performance and cash flows over the short, medium and long term.
NetCero provides a predefined list of the most common areas that may be financially impacted:
Investment costs:
Costs incurred to acquire or upgrade assets, infrastructure or capabilities to support operations, such as purchasing new equipment, implementing sustainable technologies or expanding installations.Operating costs:
Ongoing expenses required to maintain day-to-day business operations, including utilities, salaries, maintenance and raw material costs.Capital costs:
Expenses associated with the acquisition or maintenance of fixed assets such as machinery, buildings or land. These are often recognized as long-term investments on the company's balance sheet.Change in value of installations:
Fluctuations in the value of a company's assets that may be caused by market conditions, operational changes or external factors such as environmental or regulatory influences.Revenue:
Income from the sale of goods or services that reflects the company's ability to monetize its operations and meet customer demand.Capital access:
The ability of a company to raise funds through equity, debt or other financial instruments to support growth, operations or investments. This is influenced by market perception, creditworthiness and investor confidence.
Please complete this list with key financial items from your company.
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