This explains what materiality means in an audit and why it matters for financial decision-making. The key takeaway is that materiality guides auditors in focusing on misstatements that truly ...

In this edition of their Corporate Governance column, discuss a bedrock feature of American securities law and regulation—materiality. They write that the working definition of materiality in the ...

Forbes contributors publish independent expert analyses and insights. I am an attorney who writes about ESG policy, laws, and regulations. After two years of drafting and delays, the U.S. Securities ...

In the coming year, expect to hear the terms impact and double materiality more frequently. European regulators are already asking companies to report on environmental, social, and governance, or ESG, ...

The Value Reporting Foundation, the group formed by the recent merger of the Sustainability Accounting Standards Board and the International Integrated Reporting Council, is mulling changes in how it ...

The forum was held on the 27th at Leaders Hall in the Korea Institute of Financial Investment's education center in Yeouido, Seoul. The event was organized to reexamine the value of "financial ...

Sustainable investors and sustainability-oriented issuers face an asset class data gap. Sustainability standards setters have designed frameworks for public equities because to date, most ESG data and ...

As ESG factors help contribute to—or detract from—security returns, it makes sense for active investors to integrate them into security selection. Factor attribution using historical returns can ...