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 ...

Today, the Global Electronics Association announced the release of its Double Materiality Assessment (DMA) Toolkit, designed to help companies efficiently navigate the complex reporting requirements ...

Each month, lawyers at Mayer Brown LLP, which has the nation's largest and oldest Supreme Court & Appellate practice, are pleased to offer the readers of InsideCounsel their insights on the most ...

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 ...

This is the first in a four-part series by Ralph Thurm and Nick De Ruiter examining Sustainability Context. Spring 2014 seems to be the moment in time where Materiality suddenly appeared on the screen ...

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 ...

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 ...

On 3 December 2025, EFRAG provided its technical advice on draft simplified European Sustainability Reporting Standards (“ESRS”) to the ...

Three months ago, in what seems like another age, I wrote about the concept of dynamic materiality. It was developed by Thomas Kuh, Andre Shepley, Greg Bala, and Michael Flowers of Truvalue Labs (TVL) ...

Products with natural germ-repelling properties—like certain woods and copper—and those with textures that help avoid bacterial growth will be common materiality considerations for commercial ...