For organizations simply trying to ensure they are meeting the proper filing requirements, the recent introduction of the double materiality principle to financial reporting regulations may seem like ...

FASB issued two exposure drafts Thursday that address the use of materiality—an attempt to help organizations eliminate unnecessary disclosures in financial statements. Feedback received by FASB ...

Materiality is a term used in accounting and the law, in relation to information disclosed in financial statements that affects decisions made by the people who read them. Deciding whether something ...

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 ...

This year, companies that adhere to international standards for sustainability reporting are preparing for something new: transition to the G4 Guidelines published by the Global Reporting Initiative ...

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 ...