Artículo B8. PS 1 Paragraph B8

Tables B.1⁠–⁠B.3 are designed to help management identify matters that might be key and information that might be material. Management determines which information is material in the entity’s circumstances. For example, if one of an entity’s sites has scarce water resources and is threatened with closure, users might need information about the entity’s exposure to water stress. Information about water consumption at that site might be material to users, but information about the entity’s water consumption at other sites might not be material.