Materiality is a fundamental concept in corporate reporting of all kinds. A piece of information is considered material if it would influence someone’s decision. It is audience specific but ultimately ...

Over the past almost 15 years covered by the ABA studies, materiality scrapes have morphed from being a somewhat uncommon provision, seen in about 14% of transactions in 2005, to something ...

Integrated Sustainability Reporting (ISR) represents a pivotal and comprehensive approach to reporting, seamlessly blending financial, environmental, social, and governance (ESG) information into a ...

In today’s business environment, environmental, social, and governance (ESG) factors have moved from the margins to the mainstream, shaping the very foundations of long-term value creation. Companies ...

Double materiality is quickly changing how businesses think about sustainability. While traditional materiality focuses on how environmental, social and governance (ESG) issues affect a company’s ...

Life sciences executives who are confronted by too many choices in launching their environmental, social, and governance programs can leverage these two foundational tools to hone in on the set of ...

Goulston & Storrs M&A attorney Dan Avery is a nationally recognized expert on M&A deal point trends. In partnership with Bloomberg Law, Dan has developed a series of 25 articles looking at these ...

Join our growing army of changemakers and get unlimited access to our premium content There’s been no shortage of headlines on the recent double materiality requirements, as mandated by Europe’s ...

The concept of double materiality brings environmental impacts into the focus of standard-setting in accounting. Different reasons for adopting this concept might lead to widely varying ...

Determining materiality has long been one of the most difficult exercises in auditing and financial reporting. The challenge can become even more daunting when quantitative measurements are not ...