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 ...

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 ...

The concept of materiality is a bedrock feature of American securities law and regulation. It informs the way investors think, talk and transact, the way lawyers advise their clients, and the way ...