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1. This EY stage is aligned with the TNFD “asset tagging” approach, asset tag level 1 (processes), asset tag level 2 (products) and asset tag level 3 (products and countries), with the difference that the EY stage also brings in a spatial overlay with level 1 processes, where possible. TNFD, Beta v0.4 Annex 4.6 “Guidance on
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