RBI proposes materiality thresholds for lenders on lending to related parties, seeking public feedback by October 31, 2025.

Materiality is a critical, often hotly contested, issue in criminal securities fraud prosecutions. In addition to arguing that particular statements were not false, or that particular statements were ...

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, ...

Buyers’ lawyers increasingly are getting more successful in adding so-called “materiality scrape” provisions to acquisition agreements. As seller’s counsel, this trend frustrates me. I find them ...

Looking beyond the bottom line, double materiality considers how a company’s actions impact the environment and broader ...

On Thursday, June 29, 2017 at 11 am ET, UPS will host a webinar with 3BL Media to discuss its Global Materiality Assessment. The webinar, featuring Patrick Browne, Director of Global Sustainability ...

Two alternative approaches are used in audit practice to provide quantitative materiality assessments about proposed audit adjustments. The cumulative approach compares to net income the total amount ...

Should a business or an investment fund care only about how environmental, social justice and governance (ESG) issues affect its bottom line, or should they also be attuned to how their operations ...