As ESG factors help contribute to - or detract from - security returns, it makes sense for active investors to integrate them ...

The days of the aspirational, marketing-driven corporate sustainability report are dead. In their place, consumers, investors, and regulators now expect companies to have some serious and verifiable ...

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 ...

Double Materiality Assessment (DMA) has become a central concept in Environmental, Social, and Governance (ESG) frameworks, especially under recent regulatory initiatives like the EU Corporate ...

For banks with assets exceeding Rs 10 trillion, the ceiling for the materiality threshold has been set at Rs 25 crore ...

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 ...

FEW ISSUES INVOLVING THE PREPARATION of financial statements in conformity with generally accepted accounting principles have been more elusive and difficult to address and resolve—or of greater ...

Materiality determinations are inherently fact specific. While peer and industry precedent may be instructive, the adopting release emphasizes that “the same incident that affects multiple registrants ...

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 ...

The story goes like this: A couple is cooking together for the first time. They are cooking a large ham; and one of them trims the ends off before putting it in the oven. “Why are you cutting the ends ...