I think the impact of this choice is usuallly on DFT. (i learnt this part from this forum itself)
Depending on the clk waveform (0->1->0), then negedge should be first. If your clock is (1->0->1), then posedge should be first. The reason is because you don't want a scan data to hop across 2 flip-flops with a single clock pulse, which means those 2 flip-flops will always end up with the same scan-in data.
For example, if your clock is 0->1->0 and your chain is as follows:
ScanIn -> FF1(pos) -> FF2(neg) -> ScanOut
whatever we put into ScanIn will appear at ScanOut after a single pulse. However,
ScanIn -> FF1(neg) -> FF2(pos) -> ScanOut
then the posedge clock will update FF2 (using data stored in FF1), then afterwards the negedge will update FF1 (using ScanIn).