Last answered:

11 Mar 2023

Posted on:

09 Nov 2022

1

Value Driver 4.1

Why the price of cocoa is considered as risk factor rather than materiality?

1 answers ( 0 marked as helpful)
Posted on:

11 Mar 2023

0

I was pondering about the same question too. I think certain raw materials cost can meet the materiality criterion,  risk criterion, and  predictable criterion in assessing a value driver. For example, if the certain cocoa beans are grown in a very stable environment/climate, the company can predict that it will always have sufficient raw material supply. 

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