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      "text": "Stage 1: Identification of sustainability-related risks and opportunities that could reasonably be expected to affect our financial prospects over time.",
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      "text": "The materiality assessment we performed in the first half of FY25 followed a two-stage process.",
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      "text": "Educational materials issued by the International Financial Reporting Standards (IFRS) Foundation related to IFRS S1 and IFRS S2\nDisclosure topics in the Sustainability Accounting Standards Board (SASB) Standards, specifically SASB ‘Professional and Commercial Services Industry Standard’\nRecent pronouncements of other standard-setting bodies such as the European Sustainability Reporting Standards (ESRS) issued under the European Union (EU) Corporate Sustainability Reporting Directive (CSRD)\nSustainability-related risks and opportunities identified by entities that operate within the professional services sector\nPwC network Enterprise Risk Management (ERM) framework, and\nLocal sustainability disclosures from individual PwC firms.",
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      "text": "The materiality assessment we performed in the first half of FY25 followed a two-stage process. The aim of the process was to identify sustainability-related risks and opportunities that could reasonably be expected to affect PwC's financial prospects over the short-, medium- and long-term, as well as related decision-useful information for the primary users of general-purpose financial reports:",
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      "text": "To build an understanding of what sustainability-related risks and opportunities could affect our current and future prospects, we took into account our business model and value chain, relevant laws and regulations, resources and relationships, dependencies and impacts.",
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      "text": "Appendix 1: Materiality assessment – details of process undertaken",
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