Stronger double materiality assessments emerge when stakeholder surveys are used to validate ESG priorities with real-world input. A strategic survey approach helps translate diverse stakeholder ...

The Overview addresses, among other things, categories of information and other factors that firms should consider when assessing materiality of prospective business initiatives. Broker-dealers often ...

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 ...

The International Sustainability Standards Board (ISSB) standards have joined the climate-disclosure reporting frameworks that take a financial materiality-led approach. While the ISSB standards seek ...

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 ...

Even a small business makes transactions that are too trivial to bother accounting for. If the debit side of your trial balance is $5 more than the credit side, you might determine that this ...

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 ...

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 ...

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 ...

Matt Levine, who started this discussion about hypothetical insider trading in Nestor, has a smart (but ultimately wrong) post up about an angle that I didn't consider in my earlier delve into the ...